Land Value Tax Legality Atlas:
New York

Last Researched: 03/21/2025

Is Land Value Tax Legal in New York?

Yes, with state approval. New York does not have a uniformity clause in its state constitution. However, New York state legislation requires uniformity, but there is precedent for the state 

Key Provisions

There is no uniformity clause in New York’s state constitution. However, New York’s Real Property Tax Law’s dictate rules around property taxes and provide for uniformity. 

• NY RPTL 305(2)
  
  “All real property in each assessing unit shall be assessed at a uniform percentage of value.”

Precedent

Amsterdam, New York implemented a two-rate system in 1993 through permission from the state legislature (S.5632 of 1993) . However, due to assessment complications and confusion, they quickly went back to their normal property tax structure (chronicle). 

Current Status

New York cities are considering implementation of split-rate taxes while the state legislature explores setting up a pilot program. 

For more information about exploring LVT implementation in New York, please contact greg@landeconomics.org.