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 8186-9 - Adjusted Base Proportions For Special Assessing Units › Section 8186-9.3 - Computation of base percentages, current percentages, and current base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
The legislative body of each special assessing unit shall
					 compute base percentages, current percentages and current base proportions for
					 each class and for each portion class as provided herein.
(a) Base percentage. The base percentage for
				  each class and for each portion class shall be determined pursuant to section 1803-a  of the Real Property Tax Law,
				  provided that the estimated market value of each class or portion class is
				  adjusted to account for any change in the class designation of parcels. The
				  estimated class market value shall be adjusted in the following manner:
(1) Determine the decrease in taxable
				  assessed value in the class or portion class for parcels being removed from the
				  class due to a change in class designation between the 1989 and 1990 assessment
				  rolls.
(2) Determine the increase
				  in taxable assessed value in the class or portion class for parcels being added
				  to the class due to a change in class designation between the 1989 and 1990
				  assessment rolls.
(3) Divide the
				  increase in taxable assessed value determined in paragraph (2) of this
				  subdivision by the special assessing unit class change in level of assessment
				  factor between the 1989 and 1990 assessment rolls.
(4) Subtract the decrease in taxable assessed
				  value for the class determined in paragraph (1) of this subdivision from the
				  quotient obtained in paragraph (3) of this subdivision.
(5) Divide the difference obtained in
				  paragraph (4) of this subdivision by the 1989 taxable assessed value of the
				  class or portion class. Add one to the quotient to determine a class market
				  value adjustment factor.
(6)
				  Multiply the class or portion class market value obtained pursuant to section 1803-a (2)(a)(1)  of the
				  Real Property Tax Law by the appropriate class market value adjustment factor
				  obtained in paragraph (5) of this subdivision.
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 8186-9 - Adjusted Base Proportions For Special Assessing Units › Section 8186-9.4 - Certification of base percentages, current percentages and current base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
The legislative body of the special assessing unit shall
					 determine the base percentage, the current percentage and the current base
					 proportion for each class and for each portion class and the clerk of the
					 legislative body shall certify the same to ORPTS as provided in section 1803-a  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 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-9 - Adjusted Base Proportions For Special Assessing Units › Section 8186-9.5 - Determination of adjusted base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The legislative body of each special
				  assessing unit shall establish adjusted base proportions to be applied in the
				  levy of taxes pursuant to section 1803-a  of the Real Property Tax Law. For
				  each class in the special assessing unit or portion thereof, the adjusted base
				  proportion shall be the current base proportion adjusted for physical or
				  quantity changes, changes in exemption or changes in class designations that
				  have occurred subsequent to the taxable status date of the reference roll as
				  provided herein.
(b) The
				  legislative body may establish a procedure, subject to the approval of ORPTS,
				  for making these adjustments. Where no locally applicable procedure has been
				  established or approved when the adjusted base proportions are certified, the
				  legislative body shall adjust the current base proportions in the following
				  manner:
(1) A change in level of assessment
				  factor shall be computed for each class and each portion class as follows:
(i) Determine the physical or quantity
				  decrease for the class or portion class by summing the decreases due to
				  physical or quantity changes in the class or portion class, excluding special
				  franchise properties in class three, from the reference roll to the levy
				  roll;
(ii) Determine the surviving
				  total assessed value of the class or portion class by subtracting the physical
				  or quantity decrease so determined from the total assessed value of the class
				  or portion class, excluding special franchise properties in class three, on the
				  reference roll;
(iii) Determine the
				  net equalization change of the class or portion class by separately summing the
				  increases and decreases for equalization, excluding special franchise
				  properties in class three, and subtracting the sum of the decreases from the
				  sum of the increases;
(iv)
				  Determine the change in level of assessment factor by dividing the net
				  equalization change by the surviving total assessed value of the class or
				  portion class, expressing the quotient to at least four places to the right of
				  the decimal point, and adding one to the quotient so determined.
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 8186-9 - Adjusted Base Proportions For Special Assessing Units › Section 8186-9.6 - Certification of adjusted base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
The clerk of the legislative body of each special assessing
					 unit shall certify to ORPTS information for each class and for each portion
					 class pursuant to section 1803-a  of the Real Property Tax Law which
					 shall include but not be limited to documentation of the procedures and
					 computations used to adjust the current base proportions to arrive at the
					 adjusted base proportions and the data used in performing the procedures and
					 computations.
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 8186-10 - Adjusted Base Proportions For Certain Approved Assessing Units › Section 8186-10.3 - Determination of base percentages, current percentages and current base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
For the implementation roll and each subsequent roll, the
					 legislative body of each homestead assessing unit shall determine current base
					 proportions for each class or portion class pursuant to section 1903  of the Real Property Tax Law provided
					 that the sum of the current base proportions for each class or portion class
					 must equal one and each current base proportion must be expressed as a
					 percentage to at least four places to the right of the decimal
					 point.
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 8186-10 - Adjusted Base Proportions For Certain Approved Assessing Units › Section 8186-10.4 - Report of base percentages, current percentages and current base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
No later that five days after the legislative body of the
					 homestead assessing unit shall determine with respect to that roll the adjusted
					 base proportions for each class or portion class the clerk of the legislative
					 body shall report the base percentage, the current percentage and the current
					 base proportion for each class or portion class to ORPTS on a form prescribed
					 by ORPTS.
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 8186-10 - Adjusted Base Proportions For Certain Approved Assessing Units › Section 8186-10.5 - Determination of adjusted base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The legislative body of each homestead
				  assessing unit shall establish adjusted base proportions to be applied in the
				  levy of taxes pursuant to section 1903  of the Real Property Tax Law. For each
				  class in the homestead assessing unit or portion thereof, the adjusted base
				  proportion shall be the current base proportion adjusted for physical or
				  quantity changes, changes in exemption or changes in class designations that
				  have occurred subsequent to the taxable status date of the reference roll as
				  provided herein.
(b) The
				  legislative body may establish a procedure, subject to the approval of ORPTS,
				  for making these adjustments. Where no locally applicable procedure has been
				  established or approved when the adjusted base proportions are determined, the
				  legislative body shall adjust the current base proportions in the following
				  manner:
(1) A change in level of assessment
				  factor shall be computed for each class and each portion class as follows:
(i) Determine the physical or quantity
				  decrease for the class or portion class by summing the decreases due to
				  physical or quantity changes in the class or portion class, excluding special
				  franchise properties in the nonhomestead class, from the reference roll to the
				  levy roll.
(ii) Determine the
				  surviving total assessed value of the class or portion class by subtracting the
				  physical or quantity decrease so determined from the total assessed value of
				  the class or portion class, excluding special franchise properties in the
				  nonhomestead class, on the reference roll.
(iii) Determine the net equalization change
				  of the class or portion class by separately summing the increases and decreases
				  for equalization, excluding special franchise properties in the nonhomestead
				  class, and subtracting the sum of the decreases from the sum of the
				  increases.
(iv) Determine the
				  change in level of assessment factor by dividing the net equalization change by
				  the surviving total assessed value of the class or portion class, expressing
				  the quotient to at least four places to the right of the decimal point, and
				  adding one to the quotient so determined.
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 8186-10 - Adjusted Base Proportions For Certain Approved Assessing Units › Section 8186-10.6 - Notification of adjusted base proportions

Current through Register Vol. 46, No. 28, July 10, 2024
The clerk of the legislative body of each homestead
					 assessing unit shall notify ORPTS of information for each class and for each
					 portion class pursuant to section 1903  of the Real Property Tax Law which
					 shall include but not be limited to documentation of the procedures and
					 computations used to adjust the current base proportions to arrive at the
					 adjusted base proportions and the data used in performing the procedures and
					 computations.
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 8186-10 - Adjusted Base Proportions For Certain Approved Assessing Units › Section 8186-10.8 - Special procedures for a new portion class

Current through Register Vol. 46, No. 28, July 10, 2024
Notwithstanding any provision in this Subpart to the
					 contrary, where there was no taxable real property in a portion class on the
					 base assessment roll, and taxable real property appears in the portion class on
					 a subsequent assessment roll, the adjusted base proportions shall be determined
					 as provided herein.
(a) For the first
				  assessment roll on which the portion class appears, the following applies:
(1) The current base proportion for the new
				  portion class is zero.
(2) The
				  adjusted base proportion for the portion class is the current base proportion
				  adjusted for physical change as follows:
(i)
				  Determine the market value of the new portion class in the following manner:
(a) Multiply the assessing unit class
				  equalization rate for the appropriate class on the assessment roll immediately
				  preceding the roll on which the new class first appears by the assessing unit
				  class change in level of assessment factor determined between the assessment
				  roll immediately preceding the roll on which the portion class first appears
				  and the assessment roll on which the portion class first appears.
(b) Divide the taxable assessed value of the
				  new portion class on the assessment roll on which the new portion class first
				  appears by the rate determined in clause (a) of this subparagraph.
(ii) Determine the market value of
				  the existing class in the portion in the following manner:
(a) Multiply the class equalization rate for
				  the portion class on the assessment roll immediately preceding the assessment
				  roll on which the new portion class first appears by the appropriate class
				  change in level of assessment factor as determined in section
				  8186-10.5(b)(1) 
				  of this Subpart.
(b) Divide the
				  taxable assessed value of the class on the assessment roll on which the new
				  portion class first appears by the appropriate rate determined in clause (a) of
				  this subparagraph.
(iii)
				  Sum the market values obtained in subparagraphs (i) and (ii) of this
				  paragraph.
(iv) Divide the class
				  market value obtained in subparagraph (i) of this paragraph by the sum of the
				  market values obtained in subparagraph (iii) of this paragraph. The quotient
				  obtained, expressed as a percentage to at least four decimal places to the
				  right of the decimal point, is the adjusted base proportion for the new portion
				  class.
(3) The adjusted
				  base proportion for the other class is the remainder determined by subtracting
				  the adjusted base proportion for the new portion class determined in
				  subparagraph (2)(iv) of this subdivision from one.
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 8186-15 - Complaint Review › Section 8186-15.2 - Complaints; complaint form; supporting documentation

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A complainant may obtain administrative
				  review of its tentative State equalization rate, tentative class ratios or
				  tentative class equalization rates as determined, pursuant to sections 1204 and
				  1206  of the Real Property Tax Law and
				  Subpart 8186-2 of this Part, by serving a complaint and supporting
				  documentation on the commissioner at least five days prior to the date
				  specified for the hearing on such rate or ratios. A complaint concerning data
				  used for purposes of a tentative State equalization rate, class ratios, class
				  equalization rates or special equalization ratios is considered applicable with
				  respect to such data for all purposes. Complaints and supporting documentation
				  may be served personally at the Albany office of the commissioner or by mail.
				  If a complaint is not accompanied by supporting documentation, ORPTS will
				  recommend to the State Board that the tentative State equalization rate,
				  tentative class equalization rates or tentative class ratios be established as
				  the final State equalization rate, final class equalization rates or final
				  class ratios.
(b) 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.
(c)
(1) An
				  objection to the tentative equalization rate, class equalization rate or class
				  ratios, other than sample parcel objections, shall be made in writing. The
				  basis for the objection may be:
(i) incorrect
				  assessor's report data which was filed pursuant to Part 8193 of this
				  Title;
(ii) violation of a law or a
				  commissioner's rule;
(iii) any
				  objection relative to taxable State land property;
(iv) any objection to the assessing unit's
				  aggregate full value or the aggregate major type full value estimates
				  established pursuant to section 8186- 1.15, 8186-1.16, 8186-2.15, 8186-2.16 or
				  8186-2.17 of this Part;
(v) the
				  information or methodology used to develop a major type full value estimate by
				  means of Computer Assisted Mass Appraisal (CAMA) techniques is
				  incorrect;
(vi) the information or
				  methodology used to develop a major type full value estimate by a means other
				  than CAMA techniques is incorrect, or that an alternative full value estimate
				  can be developed by the same technique used to calculate the tentative rate or
				  a different technique; and
(vii)
				  the complainant asserts that the uniform percentage entered on the tentative
				  assessment roll for which the equalization rate is to be established is the
				  level of assessment of all property on that assessment roll or of a particular
				  major type of property on that 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 8186-15 - Complaint Review › Section 8186-15.3 - Requests for additional time to submit documentation

Current through Register Vol. 46, No. 28, July 10, 2024
Upon written request from an assessing unit, and upon good
					 cause shown, ORPTS may allow an additional period of time from the expiration
					 of the time period provided in section
					 8186-15.2(a) 
					 of this Subpart. Such written request must be received by ORPTS prior to the
					 deadline for submission of the complaint form and supporting documentation. For
					 purposes of this subdivision, good cause shown shall include extraordinary
					 unforeseen and unavoidable circumstances that have arisen subsequent to the
					 establishment of the tentative rate or ratios.
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 8186-15 - Complaint Review › Section 8186-15.5 - Hearings

Current through Register Vol. 46, No. 28, July 10, 2024
A duly authorized representative of the commissioner shall
					 meet at the time and place indicated in the notice sent pursuant to section 1204  of the Real Property Tax Law and
					 section
					 8186-2.7 
					 of this Part to hear complaints relating to tentative State equalization rates,
					 class equalization rates or class ratios. The hearing shall not constitute an
					 adjudicatory proceeding subject to article 3 of the State Administrative
					 Procedure Act or Part 8187 of this Title, but the provisions of section 525 (2)  of the Real Property
					 Tax Law shall apply so far as practicable to the hearing. A timely complaint
					 shall be reviewed, provided sufficiently specific objections have been
					 submitted, regardless of whether representatives of the complainant personally
					 appear at the hearing.
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 8186-15 - Complaint Review › Section 8186-15.7 - Certain sample parcel appraisal objections

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In reviewing an objection to an
				  appraisal, if ORPTS determines that notwithstanding a complaint that the
				  appraised value is too high, that such value should be higher, or,
				  notwithstanding a complaint that the appraised value is too low, that such
				  value should be lower, the value shall not be changed for purposes of the
				  computation of the State equalization rate, class equalization rate or class
				  ratios for that year. The appraised value of such sample parcel may be changed
				  in the market value survey or surveys for purposes of any future computations
				  based in whole or in part upon such survey or surveys.
(b) In reviewing an assertion that an
				  aggregate full value, full value estimate for a major type, or level of
				  assessment for an assessment roll or a major type is incorrect, if ORPTS
				  determines that notwithstanding a complaint that the aggregate full value, full
				  value estimate for a major type, or level of assessment for an assessment roll
				  or a major type is too high, that such number should be higher, or,
				  notwithstanding a complaint that the aggregate full value, full value estimate
				  for a major type, or level of assessment for an assessment roll or a major type
				  is too low, that such number should be lower, the number shall not be changed
				  for purposes of the computation of the State equalization rate, class
				  equalization rate or class ratios for that year. The determinations made in
				  reviewing such a complaint may be changed in the market value survey for
				  purposes of any future computations based in whole or in part upon such survey
				  or surveys or in the conduct of another market value 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 8186-15 - Complaint Review › Section 8186-15.8 - Substituted sample parcels or correction of significant errors

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In reviewing a
				  complaint, ORPTS may determine that there should be a substitution for a sample
				  parcel used in the determination of the tentative State equalization rate,
				  class equalization rate, special equalization ratios or class ratio. ORPTS
				  shall notify the representative of the city, town, village, school district or
				  special assessing unit who signed the complaint of the substitute sample
				  parcel. Such notice shall:
(1) identify the
				  substitute sample parcel;
(2) state
				  the reason for such substitution; and
(3) advise the complainant that any
				  objections with respect to the substitute sample parcel must be submitted to
				  ORPTS within 10 days of the date of such notice.
A copy of the valuation report for each substitute sample
					 parcel which is residential, farm, vacant or commercial property shall
					 accompany the notice.
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 8186-15 - Complaint Review › Section 8186-15.9 - Staff review and reports

Current through Register Vol. 46, No. 28, July 10, 2024
ORPTS shall file with the complaint review panel written
					 reports in response to complaint review assignments. The complaint review panel
					 shall review the staff reports received and once the complaint review panel has
					 received satisfactory staff reports in response to all of the specific
					 objections of a complainant, staff shall cause a proposed final State
					 equalization rate, class equalization rate or class ratio to be
					 made.
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 8186-15 - Complaint Review › Section 8186-15.10 - Proposed findings and determinations

Current through Register Vol. 46, No. 28, July 10, 2024
ORPTS shall prepare a resolution which will include
					 proposed findings and determinations for use by the State Board in establishing
					 final State equalization rates, class equalization rates or class ratios as
					 provided in section 1210  of the Real Property Tax Law. Staff
					 reports prepared pursuant to section
					 8186-15.9 
					 of this Subpart shall be made part of the findings and determinations. Such
					 findings and determinations shall be prepared in a manner intended to set forth
					 an adequate statement of the factual basis for the State Board's determinations
					 so as to facilitate any subsequent judicial review of the State Board's
					 determinations.
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 8186-15 - Complaint Review › Section 8186-15.12 - State Board review of proposed findings and determinations

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The State Board
				  shall review all proposed findings and determinations submitted to it, and
				  shall approve those findings and determinations it finds acceptable at a
				  meeting of such board at the same time it establishes final State equalization
				  rates, class equalization rates or class ratios, pursuant to section 1210  of the Real Property Tax Law, for the
				  complainants to which the findings and determinations apply.
(b) Where the State Board determines the
				  proposed findings and determinations to be unacceptable, it shall return the
				  same to ORPTS staff for additional review and redrafting as the State Board
				  deems necessary. ORPTS staff shall proceed as directed by the State Board and
				  prepare revised staff reports, resolutions, or findings and determinations, as
				  appropriate.
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 8186-24.1 - 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) Homestead
				  assessing unit means an approved assessing unit which adopts the provisions of
				  section 1903 of the RPTL pertaining to the homestead base proportion on or
				  before the completion of the 1989 assessment roll.
(b) Large unit means a parcel or economic
				  unit not in the utility class which constitutes:
(1) two percent or more of the total assessed
				  value on the classified roll of a city, town or village homestead assessing
				  unit;
(2) 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 city, town or village homestead assessing unit;
				  or
(3) eight percent or more of the
				  total assessed value on the classified roll of a village school assessing
				  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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.2 - 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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.3 - Valuation date; taxable status date

Current through Register Vol. 46, No. 28, July 10, 2024
The valuation date for the 1989 market value survey is
					 January 1, 1989. Sample parcels appraised for the 1989 survey shall be
					 appraised according to their physical condition and ownership as of the taxable
					 status date of the base year roll designated pursuant to section
					 8186-24.4 
					 of this Subpart.
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 8186-24.4 - Designation of base year rolls

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For the 1989 survey, the base year roll
				  for each municipality is the 1986 roll, except that for certain assessing
				  units, the base year rolls are as follows:
(1) For the city of New York, the 1987
				  assessment roll.
(2) For a
				  homestead assessing unit which was not a homestead assessing unit for the 1986
				  survey, the assessment roll used for the homestead base percentage or an
				  assessment roll subsequent to the assessment roll used for the homestead base
				  percentage.
(3) For a homestead
				  assessing unit which was a homestead assessing unit for the 1986 survey and
				  used a 1986 base year roll for the 1986 survey, the 1986 roll.
(4) For a municipality incorporated after the
				  1989 survey has begun or a village which is not an assessing unit and becomes a
				  village school assessing unit after the 1989 survey has begun, the first
				  available final assessment roll. If a survey subsequent to the 1989 survey has
				  begun, the determinations of sample class size, number of intervals, interval
				  sample size, boundary and contents of intervals and supplemental sample shall
				  be made in accordance with the procedures for such subsequent survey.
(5) For a city or town in which there has
				  been a change in level of assessment of 15 percent or more on the 1987
				  assessment roll, the 1987 assessment roll.
(6) For a city or town which lies wholly or
				  partially within a county in which there have been changes in level of
				  assessment of 15 percent or more on the 1987 assessment rolls of a majority of
				  the cities or towns, the 1987 assessment roll.
(7) For a village school assessing unit, the
				  1985 assessment roll.
(8) For a
				  nonhomestead village assessing unit in Nassau County the base year roll is
				  designated in accordance with section
				  8186-24.13 
				  of this Subpart.
(9) For all other
				  villages, a base year roll is not designated.
(10) For the Amityville and Wyandanch School
				  Districts, the part of the 1986 assessment roll of the Town of Babylon which
				  constitutes the school district segment in the town.
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 8186-24.5 - 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; provided, however, that if the parcel is exempt pursuant to section 477, 477-9 or
				  481  of the Real Property Tax Law, the exempt
				  portion shall be excluded from the classified roll and the total assessed value
				  of the taxable portion shall be the assessed value of that portion on the base
				  year roll.
(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 that 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 less, 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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.6 - Stratification of ordinary classes and large units

Current through Register Vol. 46, No. 28, July 10, 2024
Upon completion of the classified roll, each ordinary class
					 shall be stratified by performing the following operations according to the
					 methodology which is set forth in section
					 8186-24.12 
					 of this Subpart. However, where the 1989 survey classified roll is the
					 classified roll originally prepared for the 1986 survey, all determinations
					 made pursuant to former 9 NYCRR Subpart 186-22, as repealed in 1996 are
					 applicable for the 1989 survey.
(a)
				  Determine the sample size for the municipality and, if the municipality
				  contains more than one survey unit, the sample size of each survey
				  unit.
(b) Determine the number of
				  sample parcels for each class within the survey unit.
(c) Determine the number of value intervals
				  for each such class.
(d) Determine
				  the number of sample parcels for each such interval.
(e) Determine the boundaries and contents of
				  each such interval.
(f) Randomly
				  select the sample parcels and alternates for each such interval.
(g) Designate the intervals from which
				  samples are drawn as "S" intervals.
(h) Designate the intervals from which
				  samples are not drawn as "U" intervals.
(i) Assign to each large unit exactly one "T"
				  interval and select the large unit as the sample parcel for that
				  interval.
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 8186-24.7 - 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 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 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 entity.
(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.
(7) The sample parcel represents a separately
				  assessed interest in mineral rights which has been assessed at less than
				  $500.
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 8186-24.8 - Stratification of the utility class and appraisal of sample parcels

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A 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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.9 - 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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.10 - 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, Amityville or Wyandanch School District
				  in the Town of Babylon, school district in a school district 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 in a homestead assessing
				  unit or a special assessing unit 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; or
(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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.11 - 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 the 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 8186-24 - 1989 Market Value Survey Procedures › Section 8186-24.12 - Methodology for stratification of sampled classes

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Definitions.
(1)
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.
(2)
Effective
				  appraisal unit
is equivalent to one sample parcel of average
				  cost.
(3)
Reldev
is an adjustment factor based on previous class sampling error which shows the
				  relative difficulty of sampling classes. A reldev is computed by multiplying
				  the CV of an estimate by the square root of the sample size.
(4)
Sample class
means an
				  ordinary class which is stratified with "S" intervals only. Excluded from a
				  sampled class are large units ("T" intervals), unsampled intervals ("U"
				  intervals) and the utility class.
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 8186-24.13 - Alternative procedures for a village assessing unit in Nassau County which is not a homestead assessing unit

Current through Register Vol. 46, No. 28, July 10, 2024
The estimated market value ratio for a non-homestead
					 village assessing unit in Nassau County shall be determined as provided in this
					 section.
(a) The base year roll is the
				  assessment roll of the village assessing unit identified by the calendar year
				  following the base year roll of the town or towns.
(b) The total estimated market value on the
				  base year roll is determined as follows:
(1)
				  Obtain the estimated market value of the village assessing unit from the survey
				  data used in the computation of the prior year's final State equalization rate
				  of the corresponding town or towns by summing the market values of the
				  appropriate survey units.
(2)
				  Apportion the percent net nonequalization change from the roll immediately
				  preceding the base year roll of the village to the base year roll of the
				  village, as determined from the assessor's report, as follows:
(i) multiply the percent net nonequalization
				  change, expressed in decimal form, by the number of months between the taxable
				  status date of the base year assessment roll of the town and the base year
				  assessment roll of the village;
(ii) divide by 12; and
(iii) add the whole number one to the
				  quotient obtained in subparagraph (ii) of this paragraph to produce the net
				  nonequalization change factor.
(3) The estimated market value of locally
				  assessed property is computed by multiplying the estimated market value for the
				  village obtained in paragraph (1) of this subdivision by the net
				  nonequalization change factor determined in subparagraph (2)(iii) of this
				  subdivision.