reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 1206 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1206 - Complaints.

§  1206.  Complaints.  If  any  city, town, village, special assessing   unit, or approved assessing unit or eligible non-assessing unit  village   which  has  adopted  the provisions of section nineteen hundred three of   this chapter proposes to complain at the  hearing  of  the  commissioner   concerning  the  tentative  equalization  rate,  class  ratios and class   equalization rates determined for it or any portion  contained  therein,   such  city, town, village, special assessing unit, or approved assessing   unit or eligible  non-assessing  unit  village  which  has  adopted  the   provisions  of section nineteen hundred three of this chapter must cause   a written complaint specifying  its  objections  to  be  served  on  the   commissioner  at  least  five  days  before  the  day  specified for the   hearing. Service may be made either in person or by  mail.  A  complaint   concerning  data  used  for  purposes  of a tentative equalization rate,   class ratio, class equalization rate or special equalization ratio shall   be deemed a complaint with respect to such data for all such purposes.
NY Real Prop Tax L § 1208 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1208 - Hearing of Complaints.

§  1208.  Hearing of complaints. The commissioner or a duly authorized   representative thereof shall meet at the time and place specified in the   notice required by section twelve hundred four of this chapter  to  hear   complaints  in  relation  to  equalization  rates, class ratios or class   equalization rates. The provisions of section five  hundred  twenty-five   of  this  chapter  shall  apply so far as practicable to a hearing under   this section. Nothing contained in this section shall  be  construed  to   require a hearing to be conducted when no complaints have been filed.
NY Real Prop Tax L § 1210 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1210 - Establishment of Final State Equalization Rates, Class Ratios and Class Equalization Rates.

§  1210. Establishment of final state equalization rates, class ratios   and class equalization rates. After receiving the commissioner's  report   regarding  any  complaint filed pursuant to section twelve hundred eight   of this title, the state board  of  real  property  tax  services  shall   establish  the  final  state  equalization rate, class ratios, and class   equalization rates, if required, for each city, town,  village,  special   assessing  unit,  or  approved  assessing unit or eligible non-assessing   unit village which  has  adopted  the  provisions  of  section  nineteen   hundred three of this chapter.
NY Real Prop Tax L § 1211 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1211 - Confirmation by Commissioner of the Locally Stated Level of Assessment.

§  1211.  Confirmation  by commissioner of the locally stated level of   assessment. Notwithstanding the  foregoing  provisions  of  this  title,   before  the  commissioner determines a tentative equalization rate for a   city, town or village, he or she  shall  examine  the  accuracy  of  the   locally stated level of assessment appearing on the tentative assessment   roll.   If  the  commissioner  confirms  the  locally  stated  level  of   assessment, then as soon thereafter as is practicable, he or  she  shall   establish  and  certify  such  locally stated level of assessment as the   final equalization rate for such city, town or  village  in  the  manner   provided  by  sections  twelve  hundred ten and twelve hundred twelve of   this title. The provisions  of  sections  twelve  hundred  four,  twelve   hundred  six  and  twelve hundred eight of this title shall not apply in   such cases, unless the commissioner finds that the final assessment roll   differs from the tentative assessment roll to an extent that renders the   locally stated level of assessment inaccurate, and  rescinds  the  final   equalization rate on that basis.
NY Real Prop Tax L § 1212 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1212 - Certification of Final State Equalization Rates, Class Ratios and Class Equalization Rates.

§  1212. Certification of final state equalization rates, class ratios   and  class  equalization  rates.  After  establishing  the  final  state   equalization  rate,  class  ratios  and  class  equalization  rates,  if   required, for a city, town, village, special assessing unit, or approved   assessing unit or eligible non-assessing unit village which has  adopted   the  provisions  of  section nineteen hundred three of this chapter, the   commissioner shall file a certificate with the chief  executive  officer   of  such  city,  town,  village,  special  assessing  unit,  or approved   assessing unit or eligible non-assessing unit village which has  adopted   the provisions of section nineteen hundred three of this chapter setting   forth  such  final  state  equalization  rate,  class  ratios  and class   equalization rates and identifying the assessment roll for which it  was   established.  The  certification  of  the final state equalization rate,   class ratios, and class equalization rates, if required, shall occur  no   later  than  thirty  days  prior to the last date set by law for levy of   taxes of any municipal corporation  to  which  such  equalization  rate,   class  ratios,  and class equalization rates are applicable. A duplicate   certificate for each  city,  town,  village  within  a  county,  special   assessing  unit  and  approved assessing unit and eligible non-assessing   unit village which  has  adopted  the  provisions  of  section  nineteen   hundred three of this chapter or a certified statement setting forth the   final rates for all the cities, towns, villages within a county, special   assessing  units and approved assessing units and eligible non-assessing   unit villages which have adopted  the  provisions  of  section  nineteen   hundred three of this chapter shall be filed with the clerk of the board   of supervisors thereof and in the office of the state comptroller.
NY Real Prop Tax L § 1214 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1214 - Establishment of State Equalization Rates for Counties.

§  1214.  Establishment  of state equalization rates for counties. The   commissioner shall annually establish a state equalization rate for each   county in the state and determine the full  valuation  of  taxable  real   property therein. The state equalization rate established for any county   assessing  unit,  other  than  a  special  assessing unit, shall also be   established as the state equalization  rate  for  each  city,  town  and   non-assessing unit village within such county.
NY Real Prop Tax L § 1216 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1216 - Establishment of State Equalization Rates for Supplemental Assessment Rolls for School Purposes; Computation of Full Valuation for School Districts Us

§  1216.  Establishment  of  state equalization rates for supplemental   assessment rolls for school purposes; computation of full valuation  for   school  districts  using  supplemental  assessment  rolls.  1.  Where  a   supplemental assessment roll has  been  completed,  verified  and  filed   pursuant  to  section  thirteen hundred thirty-five of this chapter, the   commissioner shall determine an equalization rate for such  supplemental   assessment  roll  in the manner provided in this article for determining   equalization rates for towns. The equalization rate  so  determined  for   the  supplemental assessment roll shall be used in computing the taxable   full valuation of real property on the supplemental assessment roll  for   all  school  district  purposes  except as otherwise provided in section   thirteen hundred fourteen of this chapter.2. The full valuation of taxable property for school district purposes   for a fiscal year of a school district in which supplemental  assessment   rolls  were  completed,  verified and filed pursuant to section thirteen   hundred thirty-five of this chapter for such fiscal year, shall  be  the   simple  average of the full valuation of taxable property on the regular   and supplemental assessment rolls  of  such  school  district  for  such   fiscal  year,  provided however, that such supplemental assessment rolls   shall not be used in determining limitations on indebtedness pursuant to   the local finance law. Such full valuation shall be  computed  for  each   roll by dividing the taxable assessed valuation on each such roll by the   state equalization rate established for each such roll.
NY Real Prop Tax L § 1218 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 1 - State Equalization Rates 1218 - Review of Final Determinations of State Board of Real Property Tax Services Relating to State Equalization Rates.

§ 1218. Review of final determinations of state board of real property   tax services relating to state equalization rates. A final determination   of  the  state  board  of  real  property tax services relating to state   equalization rates may be  reviewed  by  commencing  an  action  in  the   appellate  division  of  the  supreme  court  in  the manner provided by   article  seventy-eight  of  the  civil  practice  law  and  rules   upon   application  of  the county, city, town or village for which the rate or   rates were established. The standard of  review  in  such  a  proceeding   shall  be  as  specified  in  subdivision  four of section seventy-eight   hundred three of the civil practice law  and  rules.  Whenever  a  final   order  is  issued  in  such  a  proceeding  directing  a  revised  state   equalization rate, any county, village or school district that used  the   former  rate  in  the  apportionment of taxes must, upon receipt of such   final order, recalculate the levy that used such former rate and  credit   or debit as appropriate its constituent municipalities in its next levy.   Any special franchise assessments that were established using the former   rate  must,  upon  receipt  of such final order, be revised by the state   board in accordance with the new rate, and, if taxes have  already  been   levied  upon  such  assessments,  the  affected special franchise owners   shall either automatically receive a refund if there is a decrease or be   taxed on an increase in the next levy in the manner provided for omitted   parcels in title three of article five of this chapter.
NY Real Prop Tax L § 1220 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1220 - Definitions.

§ 1220. Definitions. When used in this title:1.  "Change  in level of assessment" means the net percentage increase   or decrease in the assessed valuation of all taxable real property in an   assessing unit from one final assessment roll to the  next,  other  than   increases  or decreases in the assessed valuation of special franchises,   transportation properties of railroads subject to a ceiling  assessment,   wholly exempt properties, and other than increases or decreases in value   attributable to physical or quantity changes in the property.2.  "Change  in  level  of  assessment  factor" means a multiplication   factor which represents the change in level of assessment.3. "Material change in level of assessment" means a change in level of   assessment of two percent or more in any one year.4. "Physical or quantity change" means but shall  not  be  limited  to   either  an increase in assessed value from the prior roll resulting from   new construction, property annexed from another assessing unit, and  the   addition  of  property  omitted  from  the  prior roll, or a decrease in   assessed value from the prior roll resulting from fire, demolition,  and   the  deletion of duplicate parcels from the roll. A physical or quantity   change does not result from the splitting or merging of parcels.
NY Real Prop Tax L § 1221 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1221 - Computation of Change in Level of Assessment.

§ 1221. Computation of change in level of assessment. Upon the receipt   of  an  assessor's annual report, filed pursuant to section five hundred   seventy-five of this chapter, which  complies  with  the  rules  of  the   commissioner,  the  commissioner  shall  compute  the change in level of   assessment that has occurred, if any.
NY Real Prop Tax L § 1222 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1222 - Special Equalization Rates; State Assessments.

§  1222.  Special equalization rates; state assessments. 1. (a) If the commissioner finds that there has been a material  change  in  level  of assessment,  it shall determine a special equalization rate for purposes of the assessment of special franchises and the approval of  assessments of  taxable  state  lands. The commissioner shall adjust the assessments affected  by  this  special  equalization  rate  and  shall  notify  the appropriate  assessor, county director of real property tax services and special franchise owner.  (b) Upon receipt of the notice referred to in paragraph  (a)  of  this subdivision,  the  assessor  shall  make  the appropriate changes on the assessment roll. If the notice is received after the filing of the final assessment roll but at least ten days prior to the last day set  by  law for  a  levy of taxes on that roll, the assessor shall notify the person or persons having custody and control of the roll for that levy  of  the changes  to  be  made  thereto  and  shall  provide that person or those persons with a copy of the notice received  by  the  assessor  from  the commissioner.  The person or persons shall enter the changes on the roll and affix the notice from the commissioner.  (c) If the assessor or other local official  is  unable  to  make  the appropriate  changes  within  the time provided in paragraph (b) of this subdivision, and those changes would have increased the taxable assessed value, the assessor shall determine the  amount  of  assessed  valuation which  was  not  subject to such tax levy and shall enter that amount on the assessment roll of the succeeding year in the  manner  provided  for the  entry  of  omitted  real property by title three of article five of this chapter. If those changes would have decreased the assessed  value, correction shall be made in the manner provided for the correction of an unlawful entry by title three of article five of this chapter.   2.  If the commissioner finds that there has been a change in level of assessment which is not a material change in level of assessment, and if a request for a special equalization rate is filed with the commissioner by  either  the  assessing  unit  or  a  special  franchise  owner,  the commissioner  shall determine a special equalization rate for assessment purposes if it can do so not later than ten days prior to the last  date set  by  law  for  the  levy  of taxes. The commissioner shall thereupon adjust the assessments affected by such special  equalization  rate  and shall  notify the appropriate assessor, county director of real property tax services and special franchise owners. Upon receipt of this  notice, the  assessor  or other local official having custody and control of the assessment roll shall make the appropriate  changes  on  the  assessment roll, as provided in paragraph (b) of subdivision one of this section.
NY Real Prop Tax L § 1224 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1224 - Special Equalization Rates; Ceilings or Local Assessment Limitations; Alternative Veterans Exemption.

§  1224.  Special  equalization  rates;  ceilings  or local assessment   limitations; alternative veterans exemption. 1. Where  the  commissioner   is authorized or directed by law to determine special equalization rates   or  change  in  level of assessment factors for an assessment ceiling or   other assessment limitation and there has  been  a  material  change  in   level  of  assessment,  the commissioner shall determine and certify the   appropriate special equalization rates or change in level of  assessment   factor  and  shall  notify  the assessor and the county director of real   property tax services. The assessor  shall  recompute  the  ceilings  or   assessments on any properties affected by such rates.2.  If the ceiling or assessment limitation as determined prior to the   application of the special equalization  rate  or  change  in  level  of   assessment  factor  exceeded  the local assessed valuation, the assessor   shall make no change in the taxable assessed value of  property  subject   to  the  ceiling  or  local  assessment  limitation.  If  the ceiling or   assessment limitation prior to application of the special rate or change   in  level  of  assessment  factor  was  less  than  the  local  assessed   valuation,  after  recomputing the ceiling or assessment limitation, the   assessor shall amend the assessment roll  by  entering  as  the  taxable   assessed value the lesser of: (i) the new ceiling or limitation and (ii)   the local assessed valuation.3. The commissioner shall promulgate rules and regulations listing all   statutes to which this section applies.4.  Where  an  assessing  unit  other  than  a  special assessing unit   implements,  in  accordance  with  the  rules  and  regulations  of  the   commissioner,  a revaluation or update as defined in section one hundred   two of this chapter, on an assessment roll with a taxable status date on   or after January first, nineteen hundred ninety-nine, and the  valuation   date of the revaluation or update is as current or more current than the   full  value  standard  of  the market value survey used to establish the   state equalization rate for that assessment roll, the commissioner shall   establish a special equalization rate for purposes of this section which   rate shall  be  the  uniform  percentage  of  value  prevailing  on  the   assessment roll for which the rate is established.
NY Real Prop Tax L § 1226 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1226 - Special Equalization Rates; Tax Apportionment.

§  1226.  Special  equalization  rates;  tax  apportionment. 1. If the   commissioner finds that there has been a material  change  in  level  of   assessment  in a town or city since the last state equalization rate was   established, it shall determine and certify a special equalization  rate   for tax apportionment purposes to the district superintendent of schools   for  use  in  the  apportionment  of school taxes as provided in section   thirteen hundred fourteen of this chapter.2. If the commissioner finds that the last state equalization rate  is   inequitable  for  part  of  a  town  or city within a school district or   special district, it shall determine a  special  equalization  rate  for   such  part and shall furnish such rate to the district superintendent of   schools or the clerk of the county legislative body, as the case may be;   provided that with respect to levies on behalf of special districts, the   same be certified at least fifteen days prior to the last  date  set  by   law for such levy.3.  If  the commissioner finds that the latest state equalization rate   for a town is inequitable for the town or  part  thereof  located  in  a   village  which  has adopted a local law pursuant to subdivision three of   section fourteen hundred two of  this  chapter,  it  shall  determine  a   special  equalization  rate  and  furnish  such rate to the clerk of the   village board of trustees.
NY Real Prop Tax L § 1228 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1228 - Certification of Change in Level of Assessment Factors for Certain Exemptions.

§  1228.  Certification  of  change in level of assessment factors for   certain exemptions. Where the commissioner is authorized or directed  by   law  to  certify  a  change in level of assessment for adjustment by the   assessor of a maximum taxable assessed value of  partially  exempt  real   property,  it  shall  do  so  in the same manner and subject to the same   limitations as provided in section twelve hundred  twenty-four  of  this   title  for  the  determination of special equalization rates for ceiling   purposes.
NY Real Prop Tax L § 1230 (2021)
2021 New York Laws RPT - Real Property Tax Article 12 - State Equalization Title 2 - Special Equalization Rates 1230 - Special Equalization Rates for Certain School Districts.

§  1230.  Special  equalization rates for certain school districts. 1.   The commissioner shall establish a special equalization  rate  for  each   school  district enumerated in subdivision three of this section for the   sole purpose of determining actual valuation pursuant to paragraph c  of   subdivision  one of section thirty-six hundred two of the education law.   Where such school district is situated in more than one assessing  unit,   a  special  equalization  rate  shall be established for the area of the   district in each assessing unit.2. Special equalization rates established  pursuant  to  this  section   shall be the percentage of full value at which the taxable real property   in a district has been assessed on an assessment roll.3.  Special  equalization rates shall be established for the following   school districts:Amityville union free school districtBrentwood school districtCentral Islip school districtFreeport union free school districtHempstead union free school districtRoosevelt union free school districtTuckahoe union free school districtUniondale union free school districtWestbury union free school districtWyandanch school district
NY Real Prop Tax L § 1400 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 1 - Assessments 1400 - Date of Taxable Status.

§  1400.  Date  of taxable status. Real property shall be assessed for   village purposes according to its condition  and  ownership  as  of  the   first day of January or such other date as may be applicable pursuant to   section 5-510 of the village law.
NY Real Prop Tax L § 1404 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 1 - Assessments 1404 - Information to Be Supplied to Non-Residents.

§  1404.  Information to be supplied to non-residents. 1. On or before   the first day of January  or  such  other  date  as  may  be  applicable   pursuant to section 5-510 of the village law, any person or corporation,   who or which owns or has an interest in real property in the village and   is  a  non-resident  thereof,  may file with the village clerk a written   demand for notice of the date when the assessment roll is filed with the   village clerk and the amount of the assessment against  each  parcel  of   real  property  of such person or corporation. Such written demand shall   give a description of such property sufficient  for  identification  and   the name and address of the person or, in the case of a corporation, its   name and the address of its principal office.2.  At  the  time  of  the filing of the assessment roll with him, the   village clerk shall mail to each such  person  and  corporation  at  the   address  set  forth in the demand, the requested information. Failure to   comply with such demand shall not affect the validity of the assessment.