New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1912-08-04
Tables Used by Appraisers Of
the Tax Department.
ADOPTED AFTER LONG TEST
Assessment Plan Fully Elk.
planned by the Board of
Commissioners.


instance
II is ono of the most useful booklets
for appraisers and property owners over
published
The commissioners say about the fac
tors of value in part as follows
For over twenty-five years the de-
rar,m.ut mas used factors of value OF
new buildings as Il guide to the assess
,nent of an buildings. These factors are
based ON tho knowledge and experience
Of the deputy tax commissioners and
information obtained from builders and
others Of the exact cost of construction.
They have been constantly subject to eX-
animation and modification to meet
CHANGES iu conditions.
"Th- factors Of value Of new buildings
are published for the assistance of deputy
ian commissioners in making assessments
and 10 aid the commissioners to act in
diligently upon applications FOR the re-
duction Of assessments. The factors arc
not published TO control the Judgment OF
deputic- but To assist them III reaching
well informed conclusions.
Architects usually compute the cost of
buildings by multiplying the exact num-
Der Of cubic feet Of contents by an APP
Dropriatc factor. II has been found
easier for the department to ascertain
the square feet Of floor space al build
ing than the cubic feet Of contents. hence
the department uses the method Of COM
putting the value OF n building by multi
plving the square feet Of floor surface
av an appropriate factor instead Of the
number Of fcc, Of cuhical contents
There may uc extraordinary buildings
ot each of the following classes where
these factors Will not apply.
As rule. I'm the use Of these factors.
40 allowance is made for courts and air
shafts
DWELLINGS.
4 square loot Of
ground covered.
Too a.a .l. ..uf story Crane
boise without prov casuts. So 90 20 - %
Two and one half story frame
house with Improvements .....- . 90 70 :" on
q square f'o-
rOOr space.
Tvo .am,Iy frame attached fiat .o.
ROOF ......-.-... .-..-... 81 80 10 - -
Two family frame attic detached. - 70 -
Thra or our story brick residence - TO %
-Four or I'VE story brick residence. 90 70 80
Two family brick residence, TWO
-Four story ana h4semcn, hish
-'sor irick esidcau,.......-... 90 20 200
H'si ." ''@''i--', ''s' '. .'''i'
TENEMENTs
TO ..l!c uniformity IN Applying lac
to,s 90 tenement houses. III" same rule as
io area covered must DC observed. The
av allows - per cent OF am inside lot
and eI per cent of corner TO Doe covered
.gt ta. factors presume tic full depth o.
..u.Iyo as ordinarily Luit 10 bc used.
49,. :,...lo H., e feet.
o., a., .x.,,.,lo yo,,,d
Ia. <s- equals 2.4,oxG stories equals -
.. .-.,.. ..,,..,- xlo 3e, This Il will
."N'N' -,
@ deserved. is 81" a front iVot' -" d
.-..,.. fo.+ Inns rrau ..rOptllN used on many
>sc. buildings
.. ...r.. .a.
:'s' COME. ..... ~
I,bTIf- MD tf.i,IMENiS.
r.. o. twelve stories. s.ee' cor- s,o,.,e,oo
,.o- ...........,oo--i.. sal
iNeN. lo -'N''-' 1000 600
W.. ..r;.. .teI ..u-
struc,iop ...................... o. 10 "
S l-' .,. 81 ..-s and G.i,.......... zoo to 400
WAKEhoJ sHs
5 sc9s'I 1a. eight 10 'H..e 50 to So 90
'NG ana s'> STORES o''''''.'''' o 10 rs
Firg and TX -.o,!c.. common. on
corn.r lots ................... 80 10 go
s.oy Wei. 49, - ''.'''' ~ 20 90
.', t.. .l....- ,-..f. - to 20
r 80. -......,,.r ,...
-c- - 21oto , 90
T.r-. o. four story stores and
fats. lusiGe ....-.-.-.. ..... ... J ~ 20
ti-c ahI seven s'orlc. ef'r, ana ~ o-o
' al. house -........... -.-.'.' wv ~ NV
OFFICE BUILDINGS.
I,, 4.o .g...t, Stories. s..oi con
st-,,.-i.- ..... s. ~ 90 81 90
Twelve -o sI.fr.. s'oric- -tcc'
construction ........... .......... !. - 10 ~
r,eI S.. .- ,''lt a., ...,..'' ~, 49, IN 90
Ri 81 ',., .'7f i.... 30 20 -
..-
''0'
construction ........... ........ 81 ~ 10 - 40