Statutes > New York Statutes > RPT - Real Property Tax > Article 3 - TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT > Title 1 - (300 - 307-A) ASSESSMENT OF REAL PROPERTY > 300 - Property subject to taxation.

300 - Property subject to taxation.

§  300.    Property subject to taxation.  All real property within the  state shall be subject to real property  taxation,  special  ad  valorem  levies   and   special  assessments  unless  exempt  therefrom  by  law.  Notwithstanding any provision of this chapter or of any  other  general,  special  or  local  law  to  the  contrary,  personal  property, whether  tangible or intangible, shall not be liable to ad valorem taxation.