New York Consolidated Laws

N.Y. Real Property Tax Law § 902 (2026)

Lien date

✓ current as of May 2026

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§ 902. Lien date. The amount of all taxes, special ad valorem levies
and special assessments levied upon any parcel of real property by the
board of supervisors shall, except as otherwise expressly provided by
law, be and become a lien thereon as of the first day of January of the
fiscal year for which levied and shall remain a lien until paid.

Notes of Decisions

Cited in 2 cases, 1986–2006 · leading case: Parker v. Booker, 33 A.D.3d 602 (N.Y. App. Div. 2006).

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Parker v. Booker, 33 A.D.3d 602 (N.Y. App. Div. 2006). “Since real property taxes by their nature are due on a particular day, the reasonable date on which they were required to be paid is the date on which they were due (see Real Property Tax Law §§ 902, 924, 925, 926 [1]; cf.”

Cnty. of Rensselaer v. City of Troy, 120 A.D.2d 796 (N.Y. App. Div. 1986). “of the taxes imposed (see, County of Oneida v City of Utica, 260 App Div 363, 365 ) and the county acquired a vested property right in the taxes levied (see, County of Nassau v City of Long Beach, 272 NY 260, 266 ) when the final levy was in place, the amendment could not…”

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