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Current as of January 01, 2026 | Updated by Findlaw Staff
As used in this title:
1. “City” means the city of New York.
2. “Tax”, “taxes” and “taxation” mean a charge imposed on real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, and any special ad valorem levy or special assessment.
3. “Watershed agricultural easement” means a watershed conservation easement which allows the land subject to such easement to be utilized in agricultural production.
4. “Watershed conservation easement” means an easement, covenant, restriction or other interest in real property purchased by or on behalf of the city of New York that is located in those areas of the counties of Delaware, Dutchess, Greene, Putnam, Schoharie, Sullivan, Ulster and Westchester located in the watershed of the New York city water supply, created under and subject to the provisions of article forty-nine of the environmental conservation law which, for the purpose of maintaining the open space, natural condition, or character of the real property in a manner consistent with the protection of water quality generally and the New York city water supply specifically, limits or restricts development, management or use of such real property.
Cite this article: FindLaw.com - New York Consolidated Laws, Real Property Tax Law - RPT § 583. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/ny/real-property-tax-law/rpt-sect-583/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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