reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8193 - Assessor's Reports › Subpart 8193-4 - Assessor's Report For Equalization Purposes And Of Exempt Property For All Assessment Rolls Required To Be Filed On Or After January 1, 1996 › Section 8193-4.4 - Content of the assessor's report

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each part of the assessor's report shall
				  provide:
(1) the name or SWIS code of the
				  assessing unit, or of the city, town or village for which a county assesses, or
				  of the borough of the City of New York for which the report is being
				  prepared;
(2) the name of the
				  county in which the assessing unit is located; and
(3) the year of the current roll.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8193 - Assessor's Reports › Subpart 8193-4 - Assessor's Report For Equalization Purposes And Of Exempt Property For All Assessment Rolls Required To Be Filed On Or After January 1, 1996 › Section 8193-4.5 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
The provisions of this Subpart shall apply to all
					 assessor's reports filed for assessment rolls completed on or after January 1,
					 1996. The provisions of this Subpart shall apply to all assessment rolls
					 completed on or after January 1, 2004.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8194 - Agricultural Assessments › Section 8194.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Agricultural
				products means crops, livestock and livestock products and, to the extent that
				land used to produce woodland products qualifies for an agricultural
				assessment, woodland products.
(b)
				Agricultural assessment means the sum of the products of the number of acres of
				land used in agricultural production and the appropriate agricultural
				assessment value for such land, as certified by ORPTS, multiplied by the latest
				State equalization rate or special equalization rate.
(c) Agricultural assessment value means the
				value per acre assigned to land used in agricultural production for assessment
				purposes pursuant to section 304-a  of the Agriculture and Markets
				Law.
(d) Agricultural district
				means a district created pursuant to article 25-AA of the Agriculture and
				Markets Law.
(e) Aquacultural
				enterprise means land and water bodies used in the production of aquaculture
				products.
(f) Aquacultural products
				means aquatic plants or animals produced in a managed operation including but
				not limited to fish, fish products, water plants, and shellfish.
(g) County director means a director of a
				county real property tax service agency appointed pursuant to section 1530  of the Real Property Tax Law or, in a
				county that does not have a real property tax service agency, the person or
				body that is vested with the powers and duties of the county director as set
				forth in section 1532  of the Real Property Tax
				Law.
(h) Conversion means an
				outward or affirmative act changing the use of agricultural land and shall not
				mean the nonuse or idling of such land. A conversion also does not occur when:
(1) oil, gas or wind rights associated with
				agricultural land are conveyed;
(2)
				agricultural land is used for oil, gas or wind exploration, development or
				extraction activity;
(3)
				agricultural land is taken by eminent domain or other involuntary proceeding
				other than a tax sale; or
(4)
				agricultural land within the New York City Watershed Area is purchased in fee
				by New York City for watershed protection purposes or a conservation easement
				in such land is conveyed by New York City to the New York State Department of
				Environmental Conservation in order to prohibit future agricultural
				use.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8194 - Agricultural Assessments › Section 8194.2 - Agricultural payment report

Current through Register Vol. 46, No. 28, July 10, 2024
No later than 45 days following the date by which the final
				  assessment roll is required to be completed and filed, the assessor shall file
				  with ORPTS an agricultural payment report (form RP-305-pr) identifying payments
				  imposed on the current assessment roll for parcels converted in whole or in
				  part from agricultural production.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8195 - Advisory Appraisals › Subpart 8195-1 - County Advisory Appraisals › Section 8195-1.1 - County advisory appraisals

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Advisory appraisals performed by a county
				  shall be done in the same manner as advisory appraisals performed by the State
				  pursuant to Subpart 8195-2 of this Part, insofar as practicable.
(b) County appraisal personnel shall satisfy
				  the minimum qualification standards for real property appraiser set forth in
				  Subpart 8188-5 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8195 - Advisory Appraisals › Subpart 8195-2 - State Advisory Appraisals › Section 8195-2.1 - Request for State advisory appraisal

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The request for a State advisory
				  appraisal shall be in writing and shall be filed with ORPTS by the chief
				  executive officer or assessor of a city or town or of a county with the power
				  to assess real property. A request for a State advisory appraisal must be
				  received at least 12 months in advance of taxable status date and will not be
				  deemed to have been made until all information required by these rules, or
				  otherwise requested by ORPTS, is supplied to ORPTS. No additional request is
				  necessary if the assessing unit is implementing a reassessment in conformance
				  with a local plan pursuant to section 8201-2.5 of this Title and used that
				  advisory appraisal on the prior year assessment roll.
(b) Forms. The request for a State advisory
				  appraisal shall be made on a form provided by ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8195 - Advisory Appraisals › Subpart 8195-2 - State Advisory Appraisals › Section 8195-2.2 - Notification

Current through Register Vol. 46, No. 28, July 10, 2024
(a) ORPTS shall
				  notify the subject property owner, of the receipt of an application for a State
				  advisory appraisal, and ask for the property owner's cooperation in completing
				  the appraisal.
(b) ORPTS shall
				  provide a draft report of the advisory appraisal to the assessor and the
				  property owner. The property owner and the assessor shall have 14 days from the
				  date the draft report was sent to comment to ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8195 - Advisory Appraisals › Subpart 8195-2 - State Advisory Appraisals › Section 8195-2.3 - Performance of appraisal

Current through Register Vol. 46, No. 28, July 10, 2024
Report and certification. The report of a State advisory
					 appraisal shall be issued three and one half months prior to the tentative roll
					 date for a city or town or a county with the power to assess real property,
					 unless that city, town or county received an advisory appraisal that was used
					 on the prior year assessment, in which case the report shall be issued two
					 months prior to the tentative roll date. A copy shall be provided to the
					 assessor, the property owner and the county director.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8195 - Advisory Appraisals › Subpart 8195-2 - State Advisory Appraisals › Section 8195-2.4 - Use of State advisory appraisals

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The assessor shall report to ORPTS the
				  manner in which that advisory appraisal will be used in preparing an assessment
				  for the tentative assessment roll. The notification to ORPTS must be received
				  at least 45 days prior to the tentative assessment roll.
(b) Forms. The notification of the manner in
				  which the advisory appraisal has been used shall be made on a form provided by
				  ORPTS. Communications pursuant to this Part may be transmitted by electronic
				  means if all parties so agree.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8196 - Assessment Of Oil And Gas Economic Units › Section 8196.1 - Separate assessment and entry on the assessment roll; effect on exemptions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Upon
				the exercise of oil and gas rights resulting in oil and gas production, such
				rights shall be separately assessed from any other interests in the property,
				on the basis of economic units, by the methodology set forth in this
				Part.
(b) Assessment of oil and gas
				economic units. Oil and gas economic units shall be assessed only in the manner
				provided in this Title. Notwithstanding the provisions of subdivision (2) of
				section 502  of the Real Property Tax Law, oil and
				gas economic units shall be assessed in the name of the producer and shall be
				described on a separate subsection of the taxable section of the assessment
				roll by such identifying characters as a tax map land parcel number as defined
				in section
				8185-1.1(a)(279) 
				of this Title, including a unique suffix, or by an oil and gas rights
				identification code as defined in section
				8185-1.1(a)(167) 
				of this Title. Descriptions on the roll shall include, where available, well
				permit number or other designations assigned by the Department of Environmental
				Conservation or both.
(c) Prior to
				production, a lease or other conveyance of oil and gas rights in land which is
				otherwise entitled to an exemption from taxation, in whole or in part, shall
				not be considered dispositive by the assessor in determining whether that land
				is used exclusively for an exempt purpose.
(d) The production of oil or gas by the owner
				of the land for personal noncommercial purposes shall not be considered
				dispositive by the assessor in determining whether such land is used
				exclusively for an exempt purpose.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8196 - Assessment Of Oil And Gas Economic Units › Section 8196.2 - Statements of income and expenses related to economic units

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Statements of income and expenses and
				production submitted pursuant to this Title shall be made available to a person
				seeking to inspect same only after that person shall have completed and signed
				a form prescribed by ORPTS which shall include the following information:
(1) the name of the person seeking to
				inspect;
(2) specific reference to
				the statements sought to be inspected or copied sufficient to identify them to
				the custodian of the statements;
(3) a statement certifying that the
				inspection of the form is for purposes of administrative or judicial review of
				assessments;
(4) the administrative
				or judicial body before which the assessment is to be reviewed; and
(5) the date on which the producer whose
				information is the subject of the proposed disclosure was given written notice
				of such proposed disclosure.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8196 - Assessment Of Oil And Gas Economic Units › Section 8196.3 - Annual charge to oil and gas producers

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All revenue collected pursuant to this
				section shall be deposited in the Industrial and Utility Service account of the
				Special Revenue Fund.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.1 - Reports to Office of Real Property Tax Services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All gas companies, electric companies,
				  pipeline companies, steam companies, telephone companies, telecommunication
				  companies, waterworks companies other than waterworks companies described in
				  section
				  8197-2.5 
				  of this Subpart, and unregulated special franchise owners shall file with ORPTS
				  the following reports, at the time(s) specified in section
				  8197-2.10  of this
				  Subpart, which shall include the information as listed herein:
(1) Form RP 1 - Utility Inventory Submission
				  Verification Form, including:
(i) the types
				  of reports filed;
(ii) the number
				  of pages or files included;
(iii)
				  in what form (e.g., excel, foxpro, etc.) the reports are submitted;
				  and
(iv) a completed verification
				  section with statement of reporting period and signature of an individual
				  authorized by the company or its subsidiary or unit responsible for preparing
				  the report.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.3 - Additional reports by pipeline companies

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the reports described in section
					 8197-2.1(a) 
					 of this Subpart, pipeline companies shall file:
(a) Form RP 4.6 - Transmission and
				  Distribution Pipe, including:
(1) account
				  number, SWIS code, and year installed;
(2) the diameter of the pipe;
(3) segregation of pipe in public and in
				  private right-of-way, in terms of:
(i) number
				  of feet;
(ii) gross additions or
				  surviving dollars; and
(iii)
				  retirements;
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.5 - Exception for certain waterworks companies

Current through Register Vol. 46, No. 28, July 10, 2024
Waterworks com panies with operating revenues for the
					 immediately preceding fiscal year of less than $250,000 are not required to
					 file the financial statements described in section
					 8197-2.1(a) 
					 of this Subpart, provided that they file an application for exemption from that
					 requirement. Waterworks companies with operating revenues for the immediately
					 preceding fiscal year of at least $250,000 but less than $700,000 shall file
					 audited financial statements.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.6 - Reports of cable television companies

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Cable television companies, other than
				  those described in subdivision (b) of this section, shall file with ORPTS a
				  certified annual financial report which shall include the following
				  information:
(1) the name of the company and
				  its principal officers;
(2) the
				  name of the franchise or the area served;
(3) the number of subscribers (the total
				  amount of first or primary outlets installed in each area served without
				  reference to the number of additional outlets or services subscribed to by each
				  customer);
(4) estimated percentage
				  of the households being served;
(5)
				  the miles of plant completed;
(6)
				  the total route miles in the franchise area;
(7) total salaries of the corporate officers
				  or withdrawals by partners;
(8) an
				  itemized statement of profit and loss;
(9) a balance sheet showing assets,
				  liabilities and equity;
(10)
				  schedule of plant, intangibles and deferrals; and
(11) statement of long-term debt.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.7 - Reports to regulatory agencies

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In addition to the reports required by
				  this Subpart, all special franchise owners other than unregulated special
				  franchise owners shall file with ORPTS a copy of their annual financial
				  statement as submitted to the appropriate regulatory agency and a completed
				  form RP 6.5 - Addendum to Financial Report. Form RP 6.5 shall include the
				  company name and the rate of return on common equity in effect.
(b) Unregulated special franchise owners are
				  required to file a copy of an audited financial statement which shall include
				  balance sheets and income and expense statements.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.8 - Applications for allowances for functional or economic obsolescence and alternate service lives, salvage factors and indices

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A special franchise owner wishing to
				  apply for an allowance for functional or economic obsolescence, or the use of
				  service lives, salvage factors or other alternative valuation components that
				  differ from those contained in the latest valuation procedures adopted by ORPTS
				  must submit a request and supporting documentation or information to
				  demonstrate the existence of such functional or economic obsolescence or the
				  appropriateness of the use of such alternative valuation component.
(b) Economic obsolescence is the loss of
				  value of property caused by an impairment in desirability or useful life
				  resulting from factors external to the property.
(c) Functional obsolescence is the impairment
				  of operating capacity or efficiency resulting in a loss in value brought about
				  by the failure of the tangible property to meet present or projected needs or
				  where the capacity of the tangible property exceeds reasonable anticipated
				  demands.
(d) Nothing herein shall
				  be deemed to prevent ORPTS from establishing a tentative assessment or full
				  value that reflects an adjustment for functional or economic obsolescence or
				  use of an alternative valuation component notwithstanding the fact that an
				  owner has not made an application pursuant to this section where such
				  adjustment or use has been granted in a prior year and ORPTS deems such
				  adjustment or use to be proper.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.9 - Method of reporting

Current through Register Vol. 46, No. 28, July 10, 2024
The information required by the preceding sections of this
					 Subpart must be submitted in a prescribed format as determined by
					 ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.10 - Time of filing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Reports
				  required to be filed by sections
				  8197-2.1
				  through
				  8197-2.3 
				  of this Subpart shall be filed by April 30th annually.
(b) Reports of Estimated Changes to Plant and
				  Equipment for the period January 1st through June 30th of the current year
				  shall be filed by August 15th annually.
(c) Reports required by section
				  8197-2.6(c) 
				  of this Subpart shall be filed by August 31st annually.
(d) Reports required by section
				  8197-2.6(a) 
				  of this Subpart or the applications for exemption from such reports authorized
				  by section
				  8197-2.6(b) 
				  shall be filed on April 30th annually.
(e) Reports required to be filed by section
				  8197-2.7 
				  of this Subpart shall be filed by April 30th annually, except for FERC
				  regulated transmission pipeline companies whose reports shall be filed by May
				  15th annually.
(f) An application
				  for an allowance for obsolescence or for use of an alternative valuation
				  component pursuant to section
				  8197-2.8 
				  of this Subpart must be filed at the time of the filing of the report which
				  provides information concerning the property for which the allowance is
				  sought.
(g) For good cause shown
				  upon written request, ORPTS may extend the time for the filing of any of these
				  reports.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.11 - Municipal reports

Current through Register Vol. 46, No. 28, July 10, 2024
(a) By
				  April 15th, the clerk of each city, town and village shall annually file a
				  report on form RP 7114 - Municipal Report of Special Franchise Activity,
				  identifying the name and address of any company to which the city, town or
				  village has granted a franchise authorizing occupation and use of a public
				  right-of-way. Such report shall include a statement of the amount of
				  construction:
(1) in place; and
(2) anticipated in the next 12 months, for
				  each such corporation.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-2 - Reports › Section 8197-2.12 - Additional information

Current through Register Vol. 46, No. 28, July 10, 2024
Nothing herein shall be deemed to prevent ORPTS from
					 requesting information necessary for the timely establishment of special
					 franchise assessments and full values from assessing units or owners in
					 addition to reports required by this Subpart.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-4 - Determination Of Special Franchise Assessments › Section 8197-4.1 - Rescission of tentative special franchise assessment or full value

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The tentative
				  special franchise assessment shall be rescinded by ORPTS if:
(1) it is ascertained prior to the
				  establishment of the final special franchise assessment that procedures or data
				  which were defective in a significant respect were relied upon in the
				  determination of the tentative special franchise assessment and if a written
				  complaint is not filed by the assessing unit or special franchise owner as
				  provided by section 610  of the Real Property Tax Law;
(2) at the time that the tentative assessment
				  was determined, the assessing unit had been expected to complete a revaluation,
				  but it is no longer expected that the assessing unit will complete a
				  revaluation;
(3) at the time that
				  the tentative assessment was determined, the assessing unit had not been
				  expected to complete a revaluation, but it is now expected that the assessing
				  unit will complete a revaluation; or
(4) subsequent to the establishment of the
				  tentative special franchise assessment a special equalization rate was
				  established pursuant to section 606  of the Real Property Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-4 - Determination Of Special Franchise Assessments › Section 8197-4.3 - Rescission of final special franchise assessment or full value

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If a special
				  equalization rate is established pursuant to Subpart 8186-3 of this Title
				  following the determination of the final special franchise assessment, the
				  final special franchise assessment shall be rescinded and a new final special
				  franchise assessment shall be determined by ORPTS using the special
				  equalization rate; provided, however, that if the special equalization rate was
				  established by reason of the completion of a revaluation which had not been
				  expected when the tentative special franchise assessment had been determined,
				  the final special franchise assessment shall be rescinded and a new tentative
				  special franchise full value shall be determined pursuant to this
				  Subpart.
(b) If ORPTS determines
				  that there has been an error in the establishment of a final special franchise
				  assessment or full value due to a mathematical error or an incorrect inventory
				  or an incorrect application of a valuation component and that such error or
				  errors results in an assessment or full value that is more than 10 percent
				  different from what the assessment or full value should have been if properly
				  established, ORPTS may establish a new tentative assessment or full value at
				  any time within six months of the establishment of that incorrect assessment or
				  full value.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8197 - Special Franchise Assessment › Subpart 8197-5 - Miscellaneous Provisions › Section 8197-5.1 - Annual charge to special franchise owners

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each year a charge shall be computed for
				  each owner of special franchise property for which a tentative assessment is
				  determined.
(b) The charge shall be
				  computed as follows:
(1) ORPTS shall
				  establish a dollar amount for the direct and indirect costs and expenses for
				  computing and establishing assessments of special franchise property. In
				  establishing this amount, ORPTS shall include the costs of obtaining valuation
				  information, processing that information, calculating values, establishing
				  assessments and complying with all statutory and regulatory notice and hearing
				  requirements for establishing those assessments. ORPTS shall not include the
				  cost of any contractual expenses incurred in defense of any special franchise
				  assessment.
(2) The value of all
				  special franchise property for which final assessments were established on the
				  prior year's assessment roll shall be divided into the dollar amount determined
				  in paragraph (1) of this subdivision. This shall be the charge rate. These
				  values shall be determined at the same full value standard as the State
				  equalization rate for the prior year's assessment roll.
(3) The charge rate shall be multiplied by
				  the value of special franchise property for which final assessments were
				  established on the prior year's assessment roll for each special franchise
				  owner. In the first year a special franchise owner receives an assessment on
				  special franchise property, the charge rate shall be multiplied by the value
				  used to determine the tentative assessment of that special franchise
				  property.
(4) Where a charge of
				  less than $25 is computed, no charge shall be imposed. Annual charges unpaid
				  more than 60 days after the billing date shall be considered past
				  due.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-2 - Acquisition And Disposition Of State Lands › Section 8199-2.1 - Acquisition and disposition of State lands

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Whenever any department, agency, public
				  authority or other instrumentality of the State of New York takes title to any
				  real property, except real property acquired for highway purposes or easements
				  other than conservation easements, it shall notify ORPTS within 90 days of
				  acquisition.
(b) A determination of
				  the taxable status of the real property shall be made by ORPTS. A notice of
				  acquisition and taxable status shall be mailed to the appropriate assessors and
				  county directors.
(c) Any entity
				  disposing of any taxable State land shall notify ORPTS within 90 days of such
				  disposition. Notice of this disposition shall be mailed to the appropriate
				  assessors and county directors. This notice shall include a determination of
				  the last tax rolls for which the State is liable for the payment of taxes.
				  Where it is determined that an assessment of disposed land has been approved
				  for a tax roll for which the State is not liable for taxes, ORPTS shall direct
				  that such assessment be deleted from any list of approved
				  assessments.
(d) Whenever the
				  jurisdiction over State lands is transferred pursuant to Public Lands Law,
				  section
				  3(4), the agency gaining
				  jurisdiction shall notify ORPTS within 90 days of such transfer. Whenever the
				  Commissioner of Environmental Conservation shall change the use to which real
				  property is put pursuant to the Environmental Conservation Law, ORPTS shall be
				  notified within 90 days of such change. Whenever a life estate, occupancy
				  agreement or other interest in State land held by a private individual or
				  entity terminates, the agency having jurisdiction shall notify ORPTS within 90
				  days of such termination.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-4 - Assessment Of Parcels Of Taxable State Lands › Section 8199-4.1 - Preliminary list

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Before the
				  last date set by law for the filing of the tentative assessment roll, ORPTS
				  shall mail to the appropriate assessor and county director a list of all
				  parcels of taxable State land located in an assessing unit. In no event shall
				  any parcel of taxable State land on this list be bisected by a county, city,
				  town, village, school or special district boundary line.
(b) This list shall contain the following
				  information for each parcel:
(1) ORPTS SWIS
				  code, as defined in section
				  8185-1.1 
				  of this Title;
(2) ORPTS State
				  parcel number;
(3)
				  description;
(4) tax map land
				  parcel number or other local assessment identification number, if
				  known;
(5) ORPTS property tax
				  exemption code as defined in section
				  8185-1.1 
				  of this Title, if applicable;
(6)
				  parcel size;
(7) school district
				  name and ORPTS school district code as defined in section
				  8185-1.1 
				  of this Title;
(8) special district
				  names and codes, if known;
(9)
				  designation as subject to Real Property Tax Law, section
				  542 Adirondack Park Minimum or subject to
				  Environmental Conservation Law, section
				  15-2115 River Regulation District
				  Minimum, if applicable;
(10) if an
				  assessing unit has completed a revaluation or update on the 1991 assessment
				  roll or any subsequent assessment roll, the full value previously reported by
				  the assessor, the assessed value on the prior assessment roll, and the
				  valuation date and uniform percentage of value applicable to that revaluation
				  or update;
The assessor shall review the information supplied for each
					 parcel and note corrections, errors and omissions on the list. Instructions
					 shall be provided describing the list and how to make
					 corrections.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-4 - Assessment Of Parcels Of Taxable State Lands › Section 8199-4.2 - Tentative assessments of taxable State lands other than easements

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In any year in
				  which a revaluation or update is to be implemented, for each parcel on the
				  preliminary list, the assessor shall enter the full value and the assessed
				  value as it will appear on the tentative assessment roll.
(b)
(1) For
				  all other assessing units, the assessor shall enter the State equalization rate
				  for the prior assessment roll.
(2)
				  For each parcel, the assessor shall enter the full value and the assessed value
				  as it will appear on the tentative assessment roll. The assessed value may not
				  exceed the full value of the parcel.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-4 - Assessment Of Parcels Of Taxable State Lands › Section 8199-4.3 - Tentative assessments of taxable conservation and common law easements

Current through Register Vol. 46, No. 28, July 10, 2024
(a) On the
				  preliminary list provided pursuant to section
				  8199-4.1  of this
				  Subpart, the assessor shall enter for each easement listed:
(1) the full value of the parcel encumbered
				  by the easement as of the valuation date for the tentative assessment
				  roll;
(2) the total assessed value
				  of the parcel encumbered by the easement;
(3) the total land value of any total
				  improvement value of the parcel encumbered by the easement; and
(4) the taxable assessed value of the
				  easement as it appears on the tentative assessment roll.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-5 - Aggregate Additional Assessments › Section 8199-5.1 - Aggregate additional assessments

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For Adirondack Park parcels:
(1) A cumulative change in level of
				  assessment shall be determined by consecutive multiplication of the respective
				  changes in level of assessment for each final assessment roll subsequent to the
				  1960 roll up to and including the prior roll, and the current roll where the
				  change in level on the current roll is two percent or more.
(2) The approved assessments, by taxing unit,
				  for the assessment roll completed in 1960 for parcels which were on the 1960
				  roll and which are also on the current roll shall be added together.
(3) The sum obtained for each taxing unit in
				  paragraph (2) of this subdivision shall be multiplied by the accumulated change
				  in level of assessment to obtain the Adirondack Park minimum.
(4) The approved assessments for the current
				  roll, by taxing unit, for Adirondack Park parcels shall be added
				  together.
(5) A comparison shall be
				  made, by taxing unit, of the Adirondack Park minimum in paragraph (3) of this
				  subdivision to the sum of the approved assessments for Adirondack Park parcels
				  in paragraph (4) of this subdivision. If the Adirondack Park minimum is greater
				  than the sum of the approved assessments, an aggregate additional assessment
				  shall be computed for that taxing unit by subtracting the sum of the approved
				  assessments from the Adirondack Park minimum and rounding to the nearest
				  $10.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-6 - Supplemental And Transition Assessments › Section 8199-6.1 - Supplemental assessments

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where
				  land acquired by the State and subject to taxation pursuant to law is not
				  included on the list of such lands prepared in accordance with section
				  8199-4.1  of this
				  Part in the year of acquisition because the acquisition occurred after the
				  filing of the tentative assessment roll but before the date on which taxes
				  levied thereafter became a lien; a supplemental assessment of such parcel will
				  be submitted in accordance with this section.
(b) The assessment of such land shall be that
				  assessment entered on the tentative assessment roll filed in the year in which
				  the land was acquired by the State.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-6 - Supplemental And Transition Assessments › Section 8199-6.2 - Transition assessments

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where
				  there is a reduction in assessments on State lands as defined in section 545  of the Real Property Tax Law, a
				  transition assessment shall be computed as follows:
(1) The prior roll's approved assessments for
				  parcels on the current roll shall be added together by taxing unit. That sum
				  shall be multiplied by the adjustment index for the prior roll, and by the
				  change in level of assessment for the current roll where such change is two
				  percent or more.
(2) The prior
				  roll's assessments for parcels acquired subsequent to the prior roll shall be
				  added together by taxing unit. That sum shall be multiplied by the change in
				  level of assessment for the current roll where such change is two percent or
				  more and that product shall be added to the amount computed in paragraph (1) of
				  this subdivision.
(3) Any reduction
				  in assessments from the prior to the current roll for parcels still on the
				  current roll shall be determined by subtracting, by taxing unit, the sum of the
				  current roll's approved assessment from the sum of the prior roll's assessments
				  adjusted as described in paragraph (2) of this subdivision (the difference
				  cannot be less than zero).
(4)
				  Where there was no transition assessment for a taxing unit in the prior year,
				  the transition assessment is equal to the reduction in assessments, if any,
				  determined in paragraph (3) of this subdivision.
(5) Where there was a transition assessment
				  for a taxing unit in the prior year:
(i) The
				  prior roll's transition assessment shall be adjusted to the current roll by
				  first multiplying by the adjustment index, and then by the change in level of
				  assessment on the current roll where it is two percent or more.
(ii) The total taxable assessed value for the
				  taxing unit on the prior roll shall be multiplied by the change in level of
				  assessment for the current roll where it is two percent or more.
(iii) This product shall be multiplied by two
				  percent.
(iv) This amount shall be
				  subtracted from the adjusted prior year's transition assessment determined in
				  subparagraph (i) of this paragraph (the difference cannot be less than
				  zero).
(v) The amounts obtained in
				  paragraph (3) and subparagraph (iv) shall be added.
(6) The transition assessment is equal to the
				  amount computed in paragraph (4) or (5) of this subdivision, rounded to the
				  nearest $10, except that a transition assessment is not established where it
				  would be less than $50.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-7 - Approval And Certification Of State Land Assessments › Section 8199-7.1 - Rescission of approved assessment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) ORPTS may rescind approved assessments,
				  other than assessments for taxable conservation or common law easements,
				  aggregate additional assessments and transition assessments, and approve
				  revision of these assessments at any time prior to the annexation of the last
				  warrant for the collection of any tax to be imposed upon those assessments if:
(1) there has been a clerical error, an error
				  in essential fact, an omission or an unlawful entry as those terms are defined
				  in section 550  of the Real Property Tax Law;
				  or
(2) a special equalization rate
				  is established for the current roll; or
(3) the special equalization rate for the
				  current roll is rescinded and, if necessary, reestablished; or
(4) the State equalization rate for the prior
				  roll is rescinded and reestablished.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-8 - Conservation Easements › Section 8199-8.1 - Administrative and judicial review for parcels encumbered by taxable conservation or common law easements

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Where the owner of the parcel seeks administrative review of the assessment on
				  the parcel and the Board of Assessment Review changes the assessment of the
				  parcel, the assessor shall notify ORPTS within five business days after the
				  receipt of such notice from the Board of Assessment Review.
(b) Where the owner of the parcel seeks
				  judicial review of the assessment on the parcel, the assessor shall notify
				  ORPTS of any change in assessment within five business days after the receipt
				  of such change.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-8 - Conservation Easements › Section 8199-8.2 - Tax map and assessment roll entries for easements

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where a taxable conservation or common
				  law easement encumbers part of a parcel on the assessment roll, this part shall
				  appear as a separate parcel on the assessment roll and tax map.
(b) For all such easements on assessment
				  rolls commencing with a March 1, 1994 taxable status date, in no event shall
				  the aggregate of the assessment of both parcels exceed the total valuation of
				  the property were the property assessed as one parcel.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8199 - Procedures For The Assessment Of Taxable State Lands › Subpart 8199-9 - Assessment Of Certain Parcels Of State Land › Section 8199-9.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Where the uniform percentage of value is used to determine
					 taxable State land assessments Real Property Tax Law section 534(3) does not
					 apply.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8200 - Railroad Ceilings › Subpart 8200-1 - General Provisions › Section 8200-1.1 - Assessment of real property of railroads

Current through Register Vol. 46, No. 28, July 10, 2024
No later than the date for the filing of the tentative
					 assessment roll, the assessor or assessors shall provide the county director of
					 real property tax services with a written statement of the method(s) used by
					 the assessor apportioning the assessments of railroad real
					 property.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8200 - Railroad Ceilings › Subpart 8200-2 - Reports › Section 8200-2.1 - Reports

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All railroad
				  companies shall file the following reports with ORPTS, at the time specified in
				  subdivision (b) of this section. The reports shall include the following
				  information:
(1) Form RPRR-V - Verification,
				  including:
(i) the types of reports
				  filed;
(ii) the number of pages in
				  each;
(iii) in what form (e.g.,
				  excel, foxpro, etc.) the reports are submitted;
(iv) a statement of the reporting period;
				  and
(v) verification by a duly
				  authorized officer of the company.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8200 - Railroad Ceilings › Subpart 8200-2 - Reports › Section 8200-2.2 - Failure to file

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Whenever it
				  shall appear that a railroad owner has failed to file a report or reports in a
				  prescribed format as determined by ORPTS as of the date required by this
				  Subpart, an adjudicatory proceeding concerning the alleged failure will be held
				  in the manner provided in Part 8187 of this Title.
(b) If it is determined, pursuant to such
				  adjudicatory proceeding, that the railroad owner has failed to file a report or
				  reports in the time and manner provided in this Subpart, the following
				  penalties will be imposed upon the railroad owner:
(1) a penalty of $100 for each failure;
				  and
(2) an additional fine of $50
				  per day for each day the failure continues, beginning with the day on which the
				  failure first occurred.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8200 - Railroad Ceilings › Subpart 8200-3 - Increased Depreciation › Section 8200-3.1 - Classification of track

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For
				  purposes of determining railroad ceilings pursuant to this Part, track shall be
				  classified as follows:
(1) Category I high
				  speed/high tonnage track shall include all passenger and/or freight main track
				  capable of more than 60 mph and related sidetrack.
(2) Category II medium speed/high tonnage
				  track shall include all passenger and/or freight main track capable of at least
				  40 mph but no more than 60 mph and related sidetrack and electronic
				  classification yards.
(3) Category
				  III low speed/medium tonnage track shall include freight main track capable at
				  least 10 mph but no more than 39 mph and related sidetrack.
(4) Category IV low speed/low tonnage track
				  shall include freight main track capable of no more than 9 mph, related
				  sidetrack.