New York Consolidated Laws

N.Y. Real Property Tax Law § 500 (2026)

Ascertainment of facts for assessment

✓ current as of May 2026

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§ 500. Ascertainment of facts for assessment. 1. The assessors in each
city and town shall maintain an inventory of all the real property
located therein including the names of the owners thereof and complete
an annual update thereto on or before the first day of March. The
physical characteristics of real property included in such inventory
shall constitute a public record and shall be available for public
inspection and copying in accordance with paragraph (b) of subdivision
two of section eighty-seven of the public officers law except as
provided in paragraphs (d) and (f) of subdivision two of section
eighty-seven of the public officers law. Disclosure of the inventory
data shall not be considered an unwarranted invasion of personal privacy
as defined in subdivision two of section eighty-nine of the public
officers law.
  2. If, in ascertaining facts for purposes of assessment pursuant to
this section, the assessor finds that real property is located within
the assessing unit of which he is the assessor but was not entered on
the assessment roll of such assessing unit for the preceding year and,
in addition, that such real property was entered on the assessment roll
of an adjoining assessing unit for such preceding year, the assessor
shall not henceforth assess such real property unless:
  (a) upon approval of a justice of the supreme court, the adjoining
assessing unit agrees in writing that the real property may be so
assessed and in which event the adjoining assessing unit shall not
assess such real property; or
  (b) a judgment of the supreme court is entered in a proceeding
pursuant to section two hundred twenty-eight of the county law
determining that such real property is not located in the adjoining
assessing unit.
  3. At least thirty days prior to the return date thereof, a copy of
any application for judicial approval of an agreement or any pleading
initiating a judicial proceeding pursuant to subdivision two of this
section shall be served personally or by certified mail upon each owner,
last known owner or reputed owner of real property affected thereby.
  4. The entry of real property described in subdivision one of this
section in a manner contrary to the provisions of this section shall
constitute an unlawful entry as defined in paragraph b of subdivision
seven of section five hundred fifty of this chapter.
  5. Real property entered on an assessment roll as provided by
subdivision two of this section shall not be subject to the provisions
of section five hundred fifty-one of this chapter relating to the entry
of omitted property on current assessment roll, nor shall the provisions
relating to refunds of taxes provided by section five hundred fifty-six
of this chapter apply as regards the entry of such real property on an
assessment roll of an adjoining assessing unit for preceding years.

Notes of Decisions

Cited in 3 cases, 1985–1987 · leading case: Peck v. Groholy, 131 A.D.2d 146 (N.Y. App. Div. 1987).

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Peck v. Groholy, 131 A.D.2d 146 (N.Y. App. Div. 1987). “The county had an obligation to update the tax assessment rolls by examining the recorded deeds (see, Real Property Tax Law § 500; Tobia v Town of Rockland, 106 AD2d 827, 828 ).”

Seine Bay Realty, Inc. v. Jones, 112 A.D.2d 573 (N.Y. App. Div. 1985). “Where, as here, the legal owner of the assessed property is readily ascertainable from the real property records, the assessor is required to give the owner personal notice (Real Property Tax Law § 500; Congregation Yetev Lev D’Satmar v County of Sullivan, 59 NY2d 418, 425 ;…”

De Franco v. Sullivan Cnty., 129 Misc. 2d 270 (N.Y. Sup. Ct. 1985). “Thereafter, plaintiff apparently was registered as the record owner of the property on the 1976 assessment rolls, presumably after an assessor’s inquiry as to such facts (see, Real Property Tax Law § 500 [1]). Plaintiff also appeared as owner on the 1976 tax rolls, and then…”

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