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 8197-4.2 - Complaints; hearings; reports

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A complainant, either an owner of special
				  franchise property or an assessing unit in which special franchise property is
				  located, may obtain administrative review of a tentative assessment or full
				  value of such property as determined, pursuant to section 608  of the Real Property Tax Law by serving
				  a complaint as specified in section 610  of the Real Property Tax Law. Complaints
				  and supporting documentation may be served personally at the Albany Office of
				  the commissioner or by mail. If a complaint is not supported by documentation
				  or is otherwise inconsistent with the requirements of this section, the
				  commissioner will recommend to the State Board that the tentative special
				  franchise assessments or full values be established as final.
(b)
(1) The
				  complaint shall be in writing on a form prescribed by ORPTS and signed by the
				  chief executive officer or legal representative of the complainant, or by a
				  person authorized in writing by either of those individuals to file such a
				  complaint. The complaint submitted shall consist of the original and two
				  copies. A complaint must specify the owner and assessing unit of each tentative
				  assessment or tentative full value against which that complaint is filed. Each
				  complaint must provide, at a minimum, an opinion of the proper value of the
				  special franchise as of the appropriate valuation date, documentation to
				  support that opinion of value, and an explanation of how that opinion is
				  derived from the documentation submitted. Nothing herein shall be deemed to
				  prevent a complainant from receiving a larger reduction than requested on a
				  complaint form or a larger increase than requested on a complaint
				  form.
(2) If a complainant owns
				  special franchise property in more than one assessing unit, a single complaint
				  from may be filed for all tentative assessments or full values that are subject
				  of a particular hearing, and supporting documentation submitted with that
				  complaint may reference property in more than one assessing unit. However,
				  there must be a separate opinion of value and explanation of that opinion for
				  each tentative assessment or full value which is a subject of that
				  complaint.
(3) Nothing herein shall
				  be deemed to allow a complainant to challenge the computation or establishment
				  of a final State equalization rate, special equalization rate or uniform
				  percentage of value used to equalize tentative special franchise assessments
				  pursuant to section 606  of the Real Property Tax Law.
(4) Any request in a complaint by an owner
				  for economic obsolescence, functional obsolescence or use of an alternative
				  valuation component that was not submitted with the reports required by Subpart
				  8197-2 of this Part must contain an explanation of why such request was not
				  submitted with those reports as required by section
				  8197-2.8 
				  of this Part and that such failure was due to circumstances beyond the control
				  of the owner.
(5) Any complainant
				  that has failed to submit a report required by Subpart 8197-2 of this Part, or
				  to submit a report within the time limits of that Subpart, or to submit
				  additional information requested pursuant to section
				  8197-2.12 
				  of this Part, must submit with its complaint information showing that this
				  failure was due to circumstances beyond the control of the complainant. This
				  request and a staff evaluation shall be submitted to the State Board along with
				  the staff recommendation for final assessment or full value.
(6) Nothing herein shall be deemed to require
				  an owner or an assessing unit to submit with a complaint any information
				  already provided to ORPTS. This information may be incorporated by
				  reference.