reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.14 - Completion of survey

Current through Register Vol. 46, No. 28, July 10, 2024
The results of the survey shall become a public record and
					 be subject to the provisions of article 6 of the Public Officers Law upon
					 completion of the survey. The survey shall be considered complete for a
					 municipality upon the first use of the survey results in the determination of a
					 tentative State equalization rate pursuant to Subpart 8186-2 of this Title,
					 tentative special equalization ratios pursuant to former 9 NYCRR Subpart 186-7,
					 as repealed in 1998, tentative class ratios pursuant to former 9 NYCRR Subpart
					 186-8, as repealed in 1997, or tentative class equalization rates pursuant to
					 former 9 NYCRR Subpart 186-11, as repealed in 1997, for that
					 municipality.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-25 - Market Value Update Survey Procedures Subsequent To The 1987 Survey › Section 8186-25.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Definitions of terms used in this Subpart are set forth in
					 former 9 NYCRR section 186-1.1, as repealed in 1998 and set forth in section
					 8185-1.1 
					 of this Title and sections 1801 and
					 1901  of the Real Property Tax Law, and the
					 Subpart of rules which refers to the base survey immediately preceding the
					 update survey.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-25 - Market Value Update Survey Procedures Subsequent To The 1987 Survey › Section 8186-25.2 - Market value surveys; generally

Current through Register Vol. 46, No. 28, July 10, 2024
A general discussion of market value surveys is set forth
					 in section
					 8186-1.13 
					 of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-25 - Market Value Update Survey Procedures Subsequent To The 1987 Survey › Section 8186-25.3 - Valuation date; procedures

Current through Register Vol. 46, No. 28, July 10, 2024
Update surveys are conducted for city, town and county
					 assessing units, village homestead assessing units, village school assessing
					 unit and special surveys where required. The valuation date is January 1st of
					 the year designating the survey. The following procedures shall be
					 followed:
(a) The classified roll of
				  the update survey shall be the classified roll for the immediately preceding
				  base survey.
(b) The stratification
				  for the update survey is the same as used for the immediately preceding base
				  survey.
(c) The sample parcels
				  appraised for the update survey are the same as the sample parcels for the
				  immediately preceding base survey except that an alternate may be substituted
				  for a sample parcel under the following circumstances:
(1) there has been construction or demolition
				  such that the physical inventory of the sample parcel as of taxable status date
				  of the base year roll cannot be determined;
(2) access to the property is necessary in
				  order to perform an appraisal but such access cannot be obtained;
(3) certain information concerning the
				  property is necessary in order to perform an appraisal but such information
				  cannot be obtained;
(4) the sample
				  parcel is determined to be part of a single economic entity for valuation
				  purposes and the economic entity also includes wholly exempt property, the
				  assessed value of which comprises more than 50 percent of the total assessed
				  value of the economic unit;
(5) the
				  sample parcel is owned by a person who is:
(i)
				  the Governor, Lieutenant Governor, Comptroller, Attorney General, or a member
				  of the Legislature of the State of New York;
(ii) a member of the State Board of Real
				  Property Tax Services;
(iii) an
				  employee of ORPTS;
(iv) the chief
				  executive officer or a member of the governing body of a county, city, town or
				  village;
(v) the county director of
				  real property tax services; or
(vi)
				  an assessor; and
(6) the
				  sample parcel includes telephone or telegraph property subject to former
				  section 470 or 471 of the Real Property Tax Law or
				  chapter 416 of the Laws of 1987.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the definitions set forth in former 9 NYCRR
					 section 186-1.1, as repealed in 1998 and set forth in section
					 8185-1.1 
					 of this Title and sections 1801 and
					 1901  of the Real Property Tax Law, when
					 used in this Subpart:
(a) Class
				  denominator reldev is the projected average estimated reldev for each sample
				  class type derived from prior survey results.
(b) Class difficulty index is the square root
				  of the ratio of the projected sample class estimated reldev to the class
				  denominator reldev.
(c) Cost factor
				  is a multiplier reflecting the relative cost of an average appraisal in an
				  ordinary class in terms of the cost of a vacant land appraisal.
(d) Indexed class ratio is the ratio
				  projected for each sample class, for classification purposes only, by adjusting
				  a prior survey derived composite sample class ratio to the base year roll
				  assessment level and survey valuation date market value level, and indexing the
				  results for class type differences.
(e) Large unit means:
(1) a parcel or economic unit not in the
				  utility class which constitutes:
(i) two
				  percent or more of the total assessed value on the classified roll of a
				  municipality;
(ii) ten percent or
				  more of the total assessed value of a sample class which includes more than 14
				  parcels on the classified roll of a municipality.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.2 - Market value surveys; generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A general discussion of market value
				  surveys is set forth in section 8186- 1.13 of this Part.
(b) When a special survey is conducted for a
				  school district segment of a city or town the following applies:
(1) the base year assessment roll of the city
				  or town determined pursuant to section
				  8186-26.4 
				  of this Subpart shall be the base year assessment roll for the special survey;
				  and
(2) the procedures set forth in
				  this Subpart shall apply.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.3 - Valuation date; taxable status date

Current through Register Vol. 46, No. 28, July 10, 2024
The valuation date for a market value base survey,
					 subsequent to the 1983 survey, is January 1, of the year designating the
					 survey. Sample parcels shall be appraised as of the valuation date according to
					 their physical condition and ownership as of the taxable status date of the
					 base year roll.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.4 - Designation of base year rolls

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The base year roll for each municipality
				  is the 1989 roll except that for certain municipalities, the base year rolls
				  are as follows:
(1) For the city of New York,
				  the 1990 assessment roll.
(2) For
				  the Nassau County roll, the 1990 county assessment roll.
(3) For a homestead assessing unit which uses
				  the dual tax rate provisions of section 1903 of the RPTL for the first time for
				  the levy of taxes against the 1990 or 1991 assessment roll, the first roll upon
				  which dual tax rates are used.
(4)
				  For a newly incorporated municipality, the first available final assessment
				  roll. If a survey subsequent to the 1992 survey has begun, the determinations
				  of sample class size, number of intervals, interval sample size, boundary and
				  content of intervals and supplemental sample shall be made in accordance with
				  the procedures for such subsequent survey.
(5) For a municipality in which there has
				  been a change in level of assessment of 15 percent or more on the 1990
				  assessment roll, the 1990 assessment roll.
(6) For a municipality in which 50 percent or
				  more of the parcels in roll section 1 and 6 have a change in assessment for
				  equalization purposes, as reported on part 2 of the 1990 assessor's report, the
				  1990 assessment roll.
(7) For a
				  city or town within a county in which 1990 assessment rolls would otherwise be
				  collected for a majority of the cities or towns, the 1990 assessment
				  roll.
(8) For a city or town which
				  meets each of the following criteria, the 1991 assessment roll:
(i) there has been a change in level of
				  assessment of 15 percent or more on the 1991 assessment roll, and/or 50 percent
				  or more of the parcels in roll sections 1 and 6 have had a change in assessment
				  for equalization purposes, as reported on part 2 of the 1991 assessor's report;
				  and
(ii) the city or town provides
				  all inventory records of assessment roll parcels and sales, and ORPTS has
				  deemed the records to be of sufficient quality for use in the 1992 market value
				  survey; and
(iii) the inventory
				  records are provided in a format readily usable by ORPTS.
(9) For all other villages, a base year roll
				  is not designated.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.5 - Preparation of classified roll

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The classified roll for the market value
				  survey shall be prepared in the manner prescribed by this section.
(b) Each parcel on the base year roll shall
				  be assigned a code representing the class thereof. Where, however, it is
				  determined that a group of parcels constitute an economic unit, those parcels
				  shall be excluded from the classified roll and an entry representing the
				  economic unit shall be placed thereon. Each economic unit shall be identified
				  and coded as such in addition to being coded as to class.
(c) The assessed value of each parcel for
				  purposes of the classified roll shall be the total assessed value of the parcel
				  on the base year roll, subject to the following qualifications:
(1) If the parcel is partially exempt from
				  taxation, the total assessed value of the parcel shall be the total assessed
				  value of the parcel on the base year roll before the subtraction of any partial
				  exemption.
(2) If the parcel is
				  wholly exempt from taxation, it shall be excluded from the classified roll;
				  provided, however, that if a portion of such a parcel is used for purposes
				  which render the portion taxable, that portion shall be included on the
				  classified roll and its assessed value shall be the assessed value of that
				  portion on the base year roll.
(3)
				  If the parcel is subject to a transition assessment on the base year roll
				  pursuant to section 1805  of the Real Property Tax Law, the
				  total assessed value of the parcel shall be the transition assessment or, if
				  the initial assessment is lesser, the initial assessment.
(4) If the parcel is subject to a transition
				  assessment on the base year roll pursuant to section 1904  of the Real Property Tax Law, the
				  total assessed value of the parcel shall be the transition
				  assessment.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.6 - Allocation of initial sample size to survey unit and class

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Determine
				  total cost units as follows:
(1) For each
				  survey unit in a special assessing unit multiply the number of parcels in each
				  sample class by the class cost factor and sum to the survey unit level. Also,
				  for New York City sum to the citywide level.
(2) For all survey units not within a special
				  assessing unit, multiply the number of parcels in each sample class by the
				  class cost factor and the corresponding class difficulty index and sum to the
				  survey unit level.
(3) Sample class
				  cost factors are:
Sample Class
Sample Class Cost
								  Factor
1A and 1B
1.25
2A and 2B
4.00
4
3.30
A
1.30
B
2.90
C
1.20
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.7 - Determination of intervals and final sample size

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Determine
				  the number of "S" intervals in a sample class.
(1) For survey units exclusive of those in
				  the special assessing unit of Nassau County determine the initial number of "S"
				  intervals in a sample class from Table 1 below.
(i) If the number of parcels in the sample
				  class is less than 16 parcels, the initial number of intervals equals the
				  number of intervals indicated in the table.
(ii) If the number of parcels in the sample
				  class is greater than 15 parcels, the initial number of intervals is equal to
				  the number of intervals indicated in the table minus one.
TABLE 1
Number of parcels in sample
								class
Number of
								  intervals
Minimum interval
								  sample size
less than 7
1
Number of parcels
7 to 15
2
3
16 to 79
3
3
80 to 499
4
3
500 to 999
4
4
1,000 to 3,999
5
4
4,000 to 9,999
6
4
10,000 to 19,999
7
4
20,000 to 29,999
8
4
30,000 to 39,999
9
4
equal to or greater than 40,000
10
4
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.8 - Stratification of the utility class and appraisal of sample parcels

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An utility
				  class is initially designated as a single "S" interval. The sample parcels to
				  be appraised for the value interval shall be selected according to the
				  following criteria:
(1) At least two sample
				  parcels shall be selected where possible.
(2) Any parcel or economic unit for which an
				  appraisal is available shall be selected as a sample parcel.
(3) Where no appraisals are available for any
				  parcel or economic unit in the class, the largest economic units should be
				  selected as sample parcels where possible.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.9 - Appraisal of sample parcels in ordinary classes and large units

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Upon completion
				  of the stratification of the ordinary classes, the sample parcels shall be
				  appraised. An alternate may be substituted for a sample parcel only under the
				  following circumstances:
(1) There has been
				  construction or demolition such that the physical inventory of the sample
				  parcel as of the taxable status date of the base year roll cannot be
				  determined.
(2) Access to the
				  property is necessary in order to perform an appraisal but such information
				  cannot be obtained.
(3) Certain
				  information concerning the property is necessary in order to perform an
				  appraisal but such information cannot be obtained.
(4) The sample parcel is determined to be
				  part of a single economic entity for valuation purposes which would be
				  appraised in the manner provided in subdivision (b) of this section if not for
				  the fact that the economic entity also includes wholly exempt property, the
				  assessed value of which comprises more than 50 percent of the total assessed
				  value of the economic unit.
(5) The
				  sample parcel is owned by a person who is:
(i) the Governor, Lieutenant Governor,
				  Comptroller, Attorney General, or a member of the Legislature of the State of
				  New York;
(ii) a member of the
				  State Board of Real Property Tax Services;
(iii) an employee of ORPTS;
(iv) the chief executive officer or a member
				  of the governing body of a county, city, town or village;
(v) a county director of real property tax
				  services; or
(vi) an
				  assessor.
(6) The sample
				  parcel includes telephone or telegraph property which was subject to former
				  section 470 or 471 of the Real Property Tax Law or
				  which is subject to chapter 416 of the Laws of 1987.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.10 - Computation of estimated market value ratio

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The estimated market value of each "S"
				  and "T" interval in each class shall be computed as follows:
(1) Compute the average assessed value of the
				  sample parcels in each "S" interval therein by summing the assessed values of
				  the appraised sample parcels in the interval and dividing the sum by the number
				  of appraised sample parcels in the interval.
(2) Compute the average market value of the
				  sample parcels in each "S" interval therein by summing the market values of the
				  appraised sample parcels in the interval and dividing the sum by the number of
				  appraised sample parcels in the interval.
(3) Compute the numerator of the weighted
				  average market value ratio of the "S" intervals in the class by first
				  multiplying the average assessed value of the sample parcels in each interval
				  by the number of parcels therein, and then summing the resulting
				  products.
(4) Compute the
				  denominator of the weighted average market value ratio of the "S" intervals in
				  the class by first multiplying the average market value of the sample parcels
				  in each interval by the number of parcels therein, and then summing the
				  resulting products.
(5) Compute the
				  weighted average market value ratio of the "S" interval in the class by
				  dividing the numerator by the denominator.
(6) Compute the estimated market value of
				  each "S" interval in the class by dividing the total assessed value of the
				  interval by the ratio determined in paragraph (5) of this
				  subdivision.
(7) Set the assessed
				  value and estimated market value of each "T" interval equal to the assessed
				  value and appraised value, respectively, of the corresponding large
				  unit.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.11 - Supplemental sample

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The initial
				  results of the sample estimate are analyzed in accordance with the following
				  procedures. If the coefficient of variation is larger than a predetermined
				  value, a supplemental sample is required. For purposes of this section,
initial results
shall mean the determinations of a coefficient
				  of variation and supplemental sample as computed from the original survey data,
				  regardless of the first use of the survey data, except that data changes
				  subsequent to the original determinations that are incorporated into the survey
				  data prior to, but not at the same time as, completion of the supplemental
				  sample have the following effect:
(1) If the
				  municipality, borough of New York City, segment in a segment survey assessing
				  unit, class in a special assessing unit or homestead assessing unit, school
				  district designated in former 9 NYCRR section
				  186-6.1, as repealed in 1998 and
				  set forth in section 1230  of the Real Property Tax Law, or class in a portion
				  in a special assessing unit or homestead assessing unit:
(i) previously did not require a supplemental
				  sample and the recomputed coefficient of variation does not exceed the survey
				  limit, no additional samples are required;
(ii) previously did not require a
				  supplemental sample and the recomputed coefficient of variation exceeds the
				  survey limit, additional samples are required;
(iii) previously required a supplemental
				  sample and the recomputed coefficient of variation exceeds the survey limit,
				  new additional samples are required;
(iv) previously required a supplemental
				  sample and the recomputed coefficient of variation does not exceed the survey
				  limit, no additional samples are required.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.12 - Corrections to the survey data

Current through Register Vol. 46, No. 28, July 10, 2024
When an error specified in this section is discovered prior
					 to completion of the survey it shall be corrected as provided herein.
(a) Where a parcel, or part of a parcel, that
				  should have been excluded from the classified roll was erroneously included on
				  the classified roll, the parcel, or part of a parcel, shall be removed from the
				  interval to which it was assigned upon the written approval of ORPTS. In the
				  event that the number of required sampled parcels for the interval is greater
				  than the number of remaining parcels in the interval, the number of sampled
				  parcels shall be set equal to the number of parcels remaining in the
				  interval.
(b) If two contiguous
				  parcels on the base year roll belonging to the same owner have both been
				  selected as sample parcels, and it appears from the property record card, field
				  book, or other final work product of the assessor that there has been a
				  transposition of assessed values or roll identification for the two parcels,
				  and the assessor confirms in writing that such transposition has occurred, the
				  following procedure is to be followed:
(1) If
				  neither parcel is a large unit, substitute appraisals shall be used.
(2) If either of the parcels is a large unit,
				  the assessed values and inventory quantities on the base year roll shall be
				  transposed but the roll identification maintained.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.13 - Completion of survey

Current through Register Vol. 46, No. 28, July 10, 2024
The results of the survey shall become a public record and
					 be subject to the provisions of article 6 of the Public Officers Law upon
					 completion of the survey. The survey shall be considered complete for a
					 municipality upon the first use of the survey results in the determination of a
					 tentative State equalization rate pursuant to Subpart 8186-2 of this Part,
					 tentative special equalization ratios pursuant to former 9 NYCRR Subpart 186-7,
					 as repealed in 1998, tentative class ratios pursuant to former 9 NYCRR Subpart
					 186-8, as repealed in 1997, or tentative class equalization rates pursuant to
					 former 9 NYCRR Subpart 186-11, as repealed in 1997 for that
					 municipality.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-26 - 1992 Market Value Survey Procedures › Section 8186-26.14 - Requirement for sale inventories

Current through Register Vol. 46, No. 28, July 10, 2024
Each city, town or county assessing unit shall furnish to
					 ORPTS inventories of the physical characteristics of sold parcels necessary to
					 value the sampled parcels by at least one of the standard appraisal methods in
					 the farm, residential, vacant land, and commercial categories located within
					 their boundaries which were sold during 1991. Inventories must be furnished
					 only for usable sales. Inventories shall be furnished as follows:
(a) For assessing units where 100 or fewer
				  usable sales occurred during 1991, inventories shall be provided for all sales
				  in the above-mentioned categories by October 1, 1992 as described below:
(1) for assessing units using the New York
				  State Real Property System to maintain inventory information, verified sales
				  inventories shall be provided in a computer readable format as prescribed in
				  that system;
(2) for assessing
				  units not using the New York State Real Property System to maintain inventory
				  information, verified sales inventories shall be provided on property records
				  cards (RP Forms 3100 and 3105). Blank forms shall be provided for the recording
				  of inventories in accordance with data collection instructions prescribed by
				  ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.1 - Commencement and notice of adjudicatory proceeding

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Adjudicatory proceedings shall be
				  commenced by issuance of a notice of hearing signed by the commissioner, or his
				  or her designee.
(b) The notice of
				  hearing shall be served on the respondent at least 20 days prior to the hearing
				  date.
(c) Prior to the service of
				  such notice, each adjudicatory proceeding shall be assigned an index number
				  which shall appear prominently on such notice and thereafter be used to
				  identify the proceeding.
(d) The
				  notice shall contain:
(1) the time, date and
				  place of the hearing;
(2) the
				  nature of the hearing;
(3) the
				  particular law or rule involved;
(4) a statement of the authority under which
				  the hearing is to be held;
(5) the
				  name and address of the hearing officer assigned to the proceeding;
(6) the representative of ORPTS;
(7) the punitive action which may be ordered
				  subsequent to the hearing; and
(8)
				  such other material as may be required by law or rule.
In addition, the notice shall contain a plain, concise
					 statement of the matter asserted or alleged.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.3 - Conduct of adjudicatory proceedings, generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The hearing officer shall have the power
				  to:
(1) administer oaths and
				  affirmations;
(2) rule upon the
				  admission of evidence and motions, consistent with the provisions of this
				  Subpart;
(3) issue subpoenas
				  requiring the attendance of witnesses and the production of books, documents
				  and other records;
(4) rule upon
				  requests for adjournments and continuances consistent with the provisions of
				  this Subpart; and
(5) do any other
				  act or take any other measure consistent with the provisions of this Subpart
				  necessary for the maintenance of order and to ensure the efficient and fair
				  conduct of the hearing.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.4 - Adjournments and continuances

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Adjournments may be granted by the hearing officer upon written request and
				  good cause shown for same, with notice to all other parties, subject to the
				  provisions of subdivision (b) of this section.
(b) No adjournment shall be granted where the
				  request for adjournment is made less than five days prior to the scheduled or
				  rescheduled hearing date, except upon a showing of extraordinary unforeseen and
				  unavoidable circumstances. All parties shall have the opportunity to be heard
				  on a request for adjournment.
(c)
				  Continuances may be granted in the discretion of the hearing officer.
(d) All parties shall receive written notice
				  of the date, time and location of any adjourned or continued proceeding,
				  provided that any party may waive this requirement.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.5 - Representations

Current through Register Vol. 46, No. 28, July 10, 2024
ORPTS shall be represented by the commissioner's designee.
					 A respondent in an adjudicatory proceeding may appear personally or by an
					 attorney. Where an attorney appears on behalf of a respondent who is not also
					 present at the hearing, any such attorney shall furnish the hearing officer
					 with written authorization designating the attorney to appear on behalf of the
					 respondent where required by the hearing officer. Copies of all papers,
					 notices, decisions and orders shall be thereafter mailed to such attorney and
					 shall constitute due notice of the contents thereof to the respondent so
					 represented.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.6 - Stipulation of facts

Current through Register Vol. 46, No. 28, July 10, 2024
The parties may, by agreement, stipulate as to any facts
					 not in dispute in any adjudicatory proceeding, provided that such stipulation
					 is incorporated into the stenographic record of the hearing or subscribed in
					 writing and filed with the hearing officer.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.7 - Intervention by municipal corporations and participation by nonparties

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The hearing
				  officer, upon petition in writing and for good cause shown, may permit a
				  municipal corporation to intervene as a party in a proceeding conducted
				  pursuant to this Subpart, where such municipal corporation is not a named
				  respondent in the proceeding. A petition made pursuant to this subdivision
				  shall state with particularity:
(1) the
				  municipal corporation's relationship to the matters involved in the
				  proceeding;
(2) the nature of the
				  evidence and argument the municipal corporation intends to present;
				  and
(3) the specific reasons why
				  intervention should be permitted.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.8 - Discovery

Current through Register Vol. 46, No. 28, July 10, 2024
There shall be no discovery procedure applicable to
					 adjudicatory proceedings.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.9 - Evidence, generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All
				  witnesses shall testify under oath.
(b) Where a respondent is not represented by
				  an attorney he may testify in narrative form.
(c) All witnesses are subject to
				  cross-examination.
(d) Common law
				  and statutory rules of evidence shall not apply in proceedings conducted
				  pursuant to this Subpart, however, recognized rules of privilege shall be given
				  effect. The weight accorded evidence shall be in the discretion of the hearing
				  officer.
(e) The hearing officer
				  may limit repetitious, corroborative, irrelevant or cumulative
				  testimony.
(f) Official notice may
				  be taken of all facts of which judicial notice could be taken and of other
				  facts within the specialized knowledge of ORPTS.
(g) Any evidence consisting of records or
				  other documentary material of ORPTS or a municipal corporation shall be
				  admitted into evidence when offered. Any such material may be in the form of
				  copies photocopies, facsimile copies or excerpts.
(h) Any chart, tabulation or similar data
				  offered in evidence at the hearing shall, upon a showing of relevancy and
				  materiality, be admitted into evidence.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.10 - Evidence in training and certification proceedings

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In any proceeding relating to the failure
				  of an assessor, county director of real property tax services or other local
				  government employee to complete the training required by Part 8188 of this
				  Title:
(1) A certificate duly signed by the
				  commissioner, or his or her designee, having knowledge of the records kept in
				  the ordinary course of business stating that the records of ORPTS have been
				  diligently searched and that one or more of the types of certificates described
				  below have not been issued to the respondent, shall be admitted into evidence
				  without need for any foundation in a manner similar to that provided in section 4521  of the Civil Practice Law and Rules and shall be prima facie evidence of
				  the fact that such a certificate has not been issued.
(i) a certificate of completion of the basic
				  course of training;
(ii) an interim
				  certificate allowing continuance in office for a required time
				  period;
(iii) a temporary
				  certificate; or
(iv) a certificate
				  of completion of an orientation seminar.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.11 - Evidence in proceedings relating to required filings with the Office of Real Property Tax Services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In
				  any proceeding in which ORPTS seeks to establish the failure of a respondent to
				  file any material with ORPTS, a certificate duly signed by the commissioner, or
				  his or her designee, having knowledge of the records kept in the ordinary
				  course of business that the files of ORPTS have been diligently searched and
				  that such material has not been found shall be admitted into evidence without
				  need for any foundation in a manner similar to that provided in section 4521  of
				  the Civil Practice Law and Rules and shall constitute prima facie evidence of
				  the fact that such material was not submitted.
(b) Nothing in subdivision (a) of this
				  section shall be construed to preclude a respondent from offering evidence to
				  prove submission of required material or to show extenuating circumstances
				  preventing submission.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.12 - Default in appearance

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In
				  the event a party fails to appear or to be represented at an adjudicatory
				  proceeding, such proceeding shall go forward on the record and a determination
				  may be rendered thereon or the proceeding may be discontinued in accordance
				  with section 187-1.13(j) of this Subpart.
(b) Within 15 days of default or service of a
				  copy of the determination, whichever is later, a defaulting party may make
				  written application to the commissioner to open a default. The commissioner
				  may, for good cause shown, open a default and take such further action as
				  justice may require.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the definitions in section
					 8187-1.1 
					 of this Part, when used in this Subpart:
(a) Applicant or applicants shall mean the
				  person, or persons, who execute and file a complaint.
(b) Chief executive officer shall mean, in
				  the case of a city, the mayor or city manager, and in the case of a town, the
				  supervisor (if a town has more than one supervisor, the presiding
				  supervisor).
(c) Complainant shall
				  mean the tax district for which a complaint has been filed in behalf of the
				  taxpayers thereof pursuant to this Part.
(d) Respondent shall mean the county board of
				  supervisors in a county which has made an equalization of assessments for
				  cities and towns within the county for purposes of county taxation pursuant to
				  the provisions of title 1 of article 8 of the Real Property Tax Law, or in such
				  county a tax district, other than a tax district for which a complaint has been
				  filed pursuant to this Part, which has notified the State Board of Real
				  Property Tax Services of its intention to appear before such board in
				  connection with such review.
(e)
				  Tax district shall mean a city or town.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.3 - Complaints

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A complaint may
				  be brought by the mayor or city manager of a city, the supervisor of a town (if
				  a town has more than one supervisor, the presiding supervisor), a majority of
				  the members of the council of a city, a majority of the members of the town
				  board, or by an owner of record of taxable real property in a city or
				  town.
(b) Within 30 days of receipt
				  of a complaint, the State Board shall acknowledge the receipt thereof to each
				  complainant and mail notice of the proceeding to the chief executive officer of
				  each city and town within the county. Any such city or town may thereafter
				  appear in the proceeding by filing a notice of appearance as provided in
				  section
				  8187-2.4 
				  of this Subpart.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.4 - Appearances

Current through Register Vol. 46, No. 28, July 10, 2024
Where a tax district in a county, other than a complainant,
					 desires to appear before the State Board to present oral argument or evidence
					 in connection with a hearing to review a county equalization, it must serve a
					 notice of such intention to appear upon the State Board or hearing officer
					 within 30 days of receipt of notice of the proceeding as provided in section
					 8187-2.3  of
					 this Subpart. Upon good cause, the requirement of this section in respect to
					 the service of a notice of intention to appear may be waived.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.5 - Notice of hearing

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the requirements of section
					 8187-2.1 
					 of this Part, notices of hearings shall be sent as required in section 816  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 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.6 - Adjournments

Current through Register Vol. 46, No. 28, July 10, 2024
Notwithstanding the provisions of section
					 8187-1.4 
					 of this Part, no adjournment may be granted later than 10 days prior to the
					 scheduled or rescheduled hearing date, except upon written consent of all
					 complainants and respondents.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.7 - Hearings

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Hearings shall
				  be conducted as provided in Subpart 8187-1 of this Part. The State Board may
				  examine and inquire into the equalization complained of and the hearing officer
				  may receive in evidence from ORPTS, evidence, documentary or otherwise,
				  including statistical and other data in possession of ORPTS relevant to the
				  correctness of the county equalization under review.
(b) The complainant shall have the burden of
				  proof of proving that the equalization is unfair and inequitable.
(c) Where the equalization rates established
				  by the county are the same as the latest State equalization rates or special
				  equalization rates, evidence submitted at the hearing as to whether the
				  equalization under review is fair and equitable shall be limited to the
				  statistical, sampling and appraisal methodologies, used in making the
				  equalization and shall not include evidence as to the valuation of specific
				  parcels of real property.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.8 - Consolidation

Current through Register Vol. 46, No. 28, July 10, 2024
In its discretion, the State Board may consolidate two or
					 more reviews where fairness and convenience will be served.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.9 - Determination

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the requirements of section
					 8187-1.13 
					 of this Part, in making its determination, the State Board shall determine what
					 deductions or additions ought to be made from or to the aggregate corrected
					 value of the real property of each tax district within the county as
					 established by the county legislative body, commissioners of equalization or
					 county tax commission for equalization purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.10 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
This Subpart applies only to counties which equalize
					 assessments for purposes of county tax apportionment pursuant to title one of
					 article eight 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 8188 - Minimum Qualification Standards, Training And Certification Of Local Assessment Administration Personnel › Subpart 8188-1 - General Provisions › Section 8188-1.1 - Applicability of Part 8188

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Subparts 8188-2, 8188-3 and 8188-5 of this Part apply to:
(1) All cities except:
(i) New York City, Buffalo, Rochester,
				  Yonkers, Syracuse, Albany, Glen Cove, Long Beach and Ithaca; and
(ii) any city which attains a population of
				  100,000 or more subsequent to the 1970 Federal census and which adopts a local
				  law to provide that section 310  of the Real Property Tax Law shall not
				  be applicable to it.