reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 499-LLLL (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-LLLL - Local Public Utility Mass Real Property Value.

* §  499-llll.  Local  public  utility  mass  real property value. The   commissioner shall compute the local public utility mass  real  property   value as follows:1.  The  local  reproduction  cost  of  the  public  utility mass real   property of each public  utility  mass  real  property  owner  in  every   assessing  unit  is  the cost of reproduction, less depreciation of that   public utility mass real property.2. In  ascertaining  depreciation  of  property  under  this  section,   consideration  may  be  given  to  the  age, physical condition, average   service lives of assets and other relevant factors.3. Adjustments for economic or functional obsolescence shall  only  be   made  upon  application  by  a  public utility mass real property owner.   Every such  application  shall  be  submitted  with  the  annual  report   required by section four hundred ninety-nine-rrrr of this title.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-MMMM (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-MMMM - Equitable Ratio of Assessment.

* §  499-mmmm. Equitable ratio of assessment. The commissioner and any   assessing authority shall be  prohibited  from  assessing  local  public   utility  mass  real  property  at a value that has a higher ratio to the   full value of the local public utility mass real property than the ratio   of assessed value of other real property in the  same  assessment  class   and jurisdiction to its full value, as provided in section three hundred   five of this chapter.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-NNNN (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-NNNN - Equalization Rate.

* §  499-nnnn.  Equalization rate. In determining assessment ceilings,   the commissioner shall apply the final state equalization rate used  for   the  local  assessing  jurisdiction  on the assessment roll for the year   immediately preceding the year in which the assessment ceiling is  being   established,  except  that  (1)  if  a  special  equalization  rate  was   established for such assessment roll, such rate shall  be  applied,  and   (2)  in  the  case  of  a  special  assessing unit as defined in section   eighteen hundred one of  this  chapter,  the  equalization  rate  to  be   applied  shall  be  the  applicable class equalization rate used on such   assessment roll.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-OOOO (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-OOOO - Tentative Determination of Assessment Ceiling; Notice, Complaints and Hearing.

* §  499-oooo.  Tentative determination of assessment ceiling; notice, complaints and hearing. 1. Each  year  the  commissioner  shall  make  a tentative  determination  of  an assessment ceiling for all local public utility mass real property.  Thereafter,  the  commissioner  shall  give notice,  in  writing  or electronically, to each assessing unit and each owner of  local  public  utility  mass  real  property  for  which  such tentative  determination  of an assessment ceiling shall have been made, specifying  the  amount  of  such  ceiling,  and  making  available  for inspection  and copying the computations used to establish the tentative assessment ceiling amount pursuant  to  the  public  officers  law,  and setting  forth  the  time and place where the commissioner or his or her designee will meet to  hear  any  complaint  concerning  such  tentative determination.  Such  notice  shall be sent electronically and served in writing at least forty-five days prior to the date  specified  for  such hearing.   2.  A  tentative  assessment  ceiling  may  be  challenged  before the commissioner as follows:  (a) An owner of local public utility mass real property or  the  local assessing  jurisdiction  objecting  to  a tentative ceiling must serve a complaint upon the commissioner, in writing, and a copy thereof upon the assessing unit or owner of local public utility mass real  property,  as the  case  may  be,  at least ten days before the date specified for the hearing. The complaint shall specify the objections  to  such  tentative determination. Service may be made either in person or by mail.  (b)  On  or before the date specified for the hearing, an affidavit of service shall be filed with the commissioner stating  that  service  has been made in accordance with the provisions of this section.   3.  The commissioner or his or her designee shall meet at the time and place specified in such notice set forth  in  subdivision  one  of  this section to hear complaints in relation to the tentative determination of the assessment ceiling. The provisions of section five hundred twelve of this chapter shall apply so far as may be practicable to a hearing under this  section.  Nothing contained in this subdivision shall be construed to require a hearing to be conducted when no complaints have been filed.   * NB Repealed January 1, 2023
NY Real Prop Tax L § 499-PPPP (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-PPPP - Final Determination of Assessment Ceiling; Certificate.

* §  499-pppp. Final determination of assessment ceiling; certificate.   1.  After the hearing provided in section four hundred  ninety-nine-oooo   of  this  title, the commissioner shall finally determine the assessment   ceiling for the local public utility mass real property  of  each  local   public utility mass real property owner situated in each assessing unit.2.  Notwithstanding  that  a  complaint  may  not have been filed with   respect to a tentative  determination  of  an  assessment  ceiling,  the   commissioner   shall  give  effect  to  any  special  equalization  rate   established pursuant to  section  twelve  hundred  twenty-four  of  this   chapter  prior to the date for the final determination of the assessment   ceiling.3. No later than ten days before the last date prescribed by  law  for   the  levy  of  taxes,  the commissioner shall file a certificate setting   forth each assessment ceiling as finally determined with the assessor of   the appropriate assessing unit  or  the  town  or  county  assessor  who   prepares  a copy of the applicable part of the town or county assessment   roll for village tax  purposes  as  provided  in  subdivision  three  of   section fourteen hundred two of this chapter. The commissioner shall, at   the  same time, transmit to each owner of local public utility mass real   property for which such ceiling has been determined a duplicate copy  of   such certificate.4.   Any   final   determination  of  an  assessment  ceiling  by  the   commissioner pursuant to  subdivision  one  of  this  section  shall  be   subject  to  judicial challenge by an owner of local public utility mass   real property or a local assessing jurisdiction in  a  proceeding  under   article  seven  of  this chapter; provided however, the time to commence   such proceeding shall be within sixty days of the issuance of the  final   assessment  ceiling  certificate and all questions of fact and law shall   be determined de novo. Any judicial proceeding shall be commenced in the   supreme court in the county of Albany or the county agreed upon  by  the   parties in which the local public utility mass real property is located.   Nothing in this section shall preclude a challenge of the assessed value   established  by  a  local  assessing  jurisdiction with respect to local   public utility mass real property as otherwise provided in article seven   of this  chapter.  In  any  proceeding  challenging  an  assessed  value   established  by  a local assessing jurisdiction for local public utility   mass real property, the final certified assessment  ceiling  established   pursuant  to  subdivision one of this section shall not be considered by   the court.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-RRRR (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-RRRR - Reports to Commissioner.

* § 499-rrrr. Reports to commissioner. 1. The commissioner may require   from  an  owner  of  a local public utility mass real property an annual   report that shall include such information and data that  is  prescribed   in  regulation  by  the  commissioner  and is reasonable and necessarily   related to the establishment of a ceiling assessment by the commissioner   for the local public utility mass real property, and which shall  be  in   the same format and substance as required for special franchise property   pursuant  to article six of this chapter. Such reports shall be the same   for similarly situated local public utility mass real property owners.2. Every report required by or pursuant to this section shall be  made   by  a  person authorized to prepare such reports and having knowledge of   the contents thereof, or who is authorized to obtain  such  information.   The  commissioner  may  prepare  and require the use of forms for making   such reports.3. Any owner of local public utility mass  real  property  failing  to   file  the  annual  report  pursuant  to  this  section  within  the time   specified by the commissioner shall not be entitled to  judicial  review   of an assessment ceiling that would have been the subject of such report   as  provided in this title and shall be subject to a fine of one hundred   dollars for each day until such report is filed in accordance with  this   section;  provided,  however,  such  fine  shall not be applied as a tax   lien; and provided, further, such owner of  local  public  utility  mass   real  property  shall  not be subject to any other fine or penalty for a   violation of this section.4. In addition to the provisions of subdivision three of this section,   if an owner of local public utility mass real property fails to  furnish   a  report  required  by this section within the required time frame, the   commissioner may commence a special proceeding in the supreme  court  to   compel such owner to furnish the report.5.  If  an  owner  of local public utility mass real property fails to   submit an annual report as required  by  this  section,  the  assessment   ceiling on the next annual assessment roll shall be calculated using the   best information available to the commissioner.6.  If  an  owner  of  local  public  utility mass real property makes   reasonable efforts to file an annual report, such  owner  shall  not  be   subject to any charge or fine pursuant to this section.* NB Repealed January 1, 2023
NY Real Prop Tax L § 499-SSSS (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property 499-SSSS - Inspection of Accounts and Propertry of Public Utilities.

* § 499-ssss. Inspection of accounts and property of public utilities.   1.  The commissioner shall, upon reasonable prior notice, have access at   reasonable times  to  reasonable  disclosure  of  accounts  and  records   established  and maintained by a local public utility mass real property   owner relating to its local public utility mass real property.2. The commissioner shall, at reasonable times in the normal  business   operations  of  the  local  public utility mass real property owner, and   with prior notice and appointment, and not otherwise limited by  federal   law  or  regulations,  have  access to inspect locations where the local   public utility mass real property is situated.* NB Repealed January 1, 2023
NY Real Prop Tax L § 500 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 500 - Ascertainment of Facts for Assessment.

§ 500. Ascertainment of facts for assessment. 1. The assessors in each city  and  town  shall  maintain  an  inventory of all the real property located therein including the names of the owners thereof  and  complete an  annual  update  thereto  on  or  before  the first day of March. The physical characteristics of real property  included  in  such  inventory shall  constitute  a  public  record  and  shall be available for public inspection and copying in accordance with paragraph (b)  of  subdivision two  of  section  eighty-seven  of  the  public  officers  law except as provided in paragraphs  (d)  and  (f)  of  subdivision  two  of  section eighty-seven  of  the  public  officers law. Disclosure of the inventory data shall not be considered an unwarranted invasion of personal privacy as defined in subdivision two  of  section  eighty-nine  of  the  public officers law.   2.  If,  in  ascertaining facts for purposes of assessment pursuant to this section, the assessor finds that real property  is  located  within the  assessing  unit  of which he is the assessor but was not entered on the assessment roll of such assessing unit for the preceding  year  and, in  addition, that such real property was entered on the assessment roll of an adjoining assessing unit for such  preceding  year,  the  assessor shall not henceforth assess such real property unless:  (a)  upon  approval  of  a justice of the supreme court, the adjoining assessing unit agrees in writing  that  the  real  property  may  be  so assessed  and  in  which  event  the  adjoining assessing unit shall not assess such real property; or  (b) a judgment of  the  supreme  court  is  entered  in  a  proceeding pursuant   to  section  two  hundred  twenty-eight  of  the  county  law determining that such real property is  not  located  in  the  adjoining assessing unit.   3.  At  least  thirty days prior to the return date thereof, a copy of any application for judicial approval of an agreement  or  any  pleading initiating  a  judicial  proceeding  pursuant to subdivision two of this section shall be served personally or by certified mail upon each owner, last known owner or reputed owner of real property affected thereby.   4. The entry of real property described in  subdivision  one  of  this section  in  a  manner  contrary to the provisions of this section shall constitute an unlawful entry as defined in paragraph  b  of  subdivision seven of section five hundred fifty of this chapter.   5.  Real  property  entered  on  an  assessment  roll  as  provided by subdivision two of this section shall not be subject to  the  provisions of  section five hundred fifty-one of this chapter relating to the entry of omitted property on current assessment roll, nor shall the provisions relating to refunds of taxes provided by section five hundred  fifty-six of  this  chapter apply as regards the entry of such real property on an assessment roll of an adjoining assessing unit for preceding years.
NY Real Prop Tax L § 501 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 501 - Examination of Assessment Inventory and Valuation Data.

§ 501. Examination of assessment inventory and valuation data. 1. Upon   ascertainment  of  real  property as required by section five hundred of   this title, the assessor shall forthwith cause a notice, the contents of   which are set forth in subdivision two of this section, to be  published   at  least  once  in  each of two consecutive weeks in a newspaper having   general local circulation. Notice shall also be posted on the  signboard   maintained  for the posting of legal notices at the entrance of the town   clerk's office pursuant to subdivision six of section thirty of the town   law.2. The notice shall state that the assessor has available  for  review   assessment inventory and valuation data, that an appointment may be made   to  review  this  information  during  certain times as specified in the   notice, and any other information which the commissioner may require  by   rule and regulation.
NY Real Prop Tax L § 505 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 505 - Verification of Tentative Assessment Roll.

§  505.  Verification  of  tentative  assessment  roll.  1.  When  the   tentative assessment roll has been prepared, the assessor,  or  if  such   roll  was  prepared by a board of assessors, at least a majority of such   board of assessors, shall severally appear before  any  officer  of  the   county,  authorized  by law to administer oaths and shall severally make   and subscribe before such officer an oath  in  the  following  form:  "I   (We), the undersigned, do (severally) depose and swear that, to the best   of my (our) knowledge and belief, I (we) have set forth in the tentative   assessment  roll attached hereto or filed herewith all the real property   situated in the assessing unit in which I am assessor (we are assessors)   and, with the exception of assessments made by the commissioner, I  (we)   have  estimated the value of such real property at the sums which I (we)   have determined to be in accordance with the provisions of section three   hundred five of the real property tax law",  which  oath  shall  be  set   forth  on  such tentative assessment roll and signed and verified by the   assessor or assessors.2. If a list of corrections to the roll has been prepared pursuant  to   subdivision  five  of  section  five  hundred  four  of  this title, the   assessor or assessors shall make and subscribe before  such  officer  an   oath  in  the  following  form: "I (We), the undersigned, do (severally)   depose and swear that I (we) have set forth in the list  of  corrections   attached  hereto or filed herewith all the changes made to and appearing   on the tentative assessment roll," which oath shall be set forth on such   list of corrections and verified by the assessor or assessors.
NY Real Prop Tax L § 506 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 506 - Tentative Assessment Roll; Notice of Completion.

§  506.  Tentative  assessment  roll; notice of completion.   1. On or   before the first day of May, the assessor or assessors of each city  and   town  shall  complete  the tentative assessment roll and make out a copy   thereof to be filed with one of their number or,  if  the  assessors  so   elect,  with  the  town  clerk,  in the case of towns.   The assessor or   assessors shall forthwith cause a notice,  the  contents  of  which  are   prescribed by subdivision one of section five hundred twenty-six of this   article,  to be published once in the official newspaper of such city or   town, or if no newspaper has been designated the official newspaper,  in   a  newspaper  having general circulation in such city or town. In towns,   the assessors shall also forthwith cause a copy of the published  notice   to  be  posted  on  the  signboard  maintained  for the posting of legal   notices  at  the  entrance  of  the  town  clerk's  office  pursuant  to   subdivision  six  of  section thirty of the town law. Every notice given   pursuant to this subdivision shall specify the date or dates  and  times   at  which  the  board of assessment review shall meet to hear complaints   with respect to assessments.2. After publication of the notice and until  the  fourth  Tuesday  of   May,  the  assessor or the town clerk, as the case may be, with whom the   roll is left shall make it available for public inspection as prescribed   by subdivision two of section five hundred twenty-six of this article.3. When an original final assessment  roll  is  prepared  pursuant  to   section  five  hundred  sixteen  of this title, the tentative assessment   roll shall be retained  in  the  office  of  the  assessor,  or  if  the   assessors  so  elect, with the town clerk, in case of towns, as a public   record for a minimum of five years from the date of filing thereof.
NY Real Prop Tax L § 508 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 508 - Information to Be Supplied to Non-Residents.

§  508. Information to be supplied to non-residents.  1. No later than   fifteen days prior to the date required by law for completion and filing   of the tentative assessment roll, any  person  or  corporation,  who  or   which  owns or has an interest in real property in a city or town and is   a non-resident thereof, may file with the clerk thereof a written demand   for a list of each parcel of real property assessed in his or its  name,   the  assessed  valuation of each such parcel and any separate assessment   thereof for special district or school district purposes  made  pursuant   to  subdivision two of section five hundred four of this chapter and the   time and place at which the board of assessment review will meet for the   purpose of hearing complaints relative thereto. No later than five  days   after  completion  and  filing  of  the  tenative  assessment  roll, the   assessors shall  mail  the  requested  information  to  such  person  or   corporation.  Failure  to  comply  with such demand shall not affect the   validity of the assessment.2. Upon written application received by the assessor or the  board  of   assessment  review  on  or  before  the  date  on  which  such  board of   assessment review is required by law to meet for the purpose of  hearing   complaints  on  the  tentative  assessment  roll  by  a  person who is a   non-resident of a city or town or by a corporation owning real  property   in  more  than  one  city or town in the county, the board of assessment   review shall fix a time subsequent to the  day  it  will  meet  to  hear   complaints,  but  not  later  than  twenty-one days after that day for a   hearing to review the assessment of the real property of such person  or   corporation  in their city or town. The board of assessment review shall   send written notice to each applicant of the date, time and place of the   adjourned hearing at least ten days prior to the date of such  adjourned   hearing.