reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.6 - Section map

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Section
				maps shall be prepared to suitable scale for an area that may be shown on one
				map sheet and shall be oriented true north to the top of the sheet. The map
				sheet size shall be 30 inches high by 42 inches wide. Each such section map
				shall be designated by an identifying number. The identification number of each
				such section map shall be shown prominently in the margin thereof.
(b) A county shall be divided into one inch
				equals 400-foot basic modular units. The coordinate readings from the New York
				coordinate system NAD27 at the four corners of the basic modular units must
				have the coordinate northings evenly divisible by 8,000 feet and the coordinate
				eastings evenly divisible by 12,000 feet. Each such modular unit shall be
				designated by an identifying number and shall be numbered consecutively from
				left to right across each row of modular units in the county starting with the
				top row. Section maps prepared by using NAD83 system would not be applicable to
				the NAD27 logic.
(c) With each
				increase in allowable map scale the number of modular units is multiplied by
				four. Each new modular unit is a quarter of the area represented by the
				previous allowable smaller map scale.
(1)
				Four modular units are required at a scale of one inch equals 200 feet to cover
				the area of the basic modular unit at one inch equals 400 feet. Sixteen modular
				units at a scale of one inch equals 100 feet, and 64 modular units at a scale
				of one inch equals 50 feet are required to cover the area of the basic modular
				unit at one inch equals 400 feet.
(2) The basic modular unit section number
				shall be suffixed with a two-digit number when the scale of mapping is
				enlarged. The suffix number must be unique for each scale of mapping and shall
				be: 01 to 04 at a scale of one inch equals 200 feet, 05 to 20 at a scale of one
				inch equals 100 feet, and 21 to 84 at a scale of one inch equals 50
				feet.
(3) The suffixes shall be
				assigned to the smaller modular units of the basic one inch equals 400 feet
				modular unit by numbering from left to right starting with the top row of the
				smaller modular units.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.7 - Blocks

Current through Register Vol. 46, No. 28, July 10, 2024
On each section map, groups of parcels of property bounded by
				  streets, highways, waterways or other prominent features shall be designated as
				  blocks. Each such block shall be given an identifying number which shall be
				  marked on the map within the boundaries of the block. Any block shall not
				  contain more than 99 lots. When a modular section is divided by a city, town or
				  village boundary line, separate unique block numbers must be assigned within
				  the modular section to each city, town and village.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.8 - Lots

Current through Register Vol. 46, No. 28, July 10, 2024
Each separate land parcel shall be delineated on the section
				  map and shall have a lot number assigned to it and marked thereon in some
				  consecutive order.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.9 - Tax map land parcel number

Current through Register Vol. 46, No. 28, July 10, 2024
The numerical designations of each section, block and
				  separate lot shall be assigned in a convenient and logical sequence. The tax
				  map land parcel number to be used for the purpose of identification and
				  description of a property on the assessment roll shall be the section, block
				  and lot number listed in sequence and hyphenated. Any other identification
				  system must be approved in writing by ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.10 - Coordinate locator number

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Each land parcel shall have a coordinate locator number assigned to its visual
				center. The coordinate locator number shall be derived from the appropriate
				zone of the New York coordinate system. The easting reading must precede the
				northing reading. The grid coordinate value describing the visual center of
				each land parcel shall be accurate to a degree to ensure that the true position
				of such coordinate falls within the boundaries of the land parcel being
				described. A new coordinate locator number, which shall not duplicate any
				previous coordinate locator number used, shall be assigned to each new land
				parcel.
(b) New York State plane
				coordinate grid tic marks for the four corners of each section map shall be
				accurately located and appear thereon along with a clear indication of the
				visual center of each land parcel delineated on the section map. Coordinate
				locator numbers for each land parcel delineated on the section map shall be
				generated in a mechanized environment and appear together with the section,
				block and lot number for each such land parcel on a tape or other mechanized
				media to be incorporated into a data base maintained by the county. This
				mechanized media or the assessment roll supplied pursuant to article 15-C shall
				be submitted by the county to ORPTS showing the section, block and lot number
				together with the corresponding coordinate locator number for each land parcel
				delineated on each section map within the county.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.11 - Lot subdivision

Current through Register Vol. 46, No. 28, July 10, 2024
(a) When
				land parcels are subdivided after the initial numbering, the new land parcels
				shall carry the original lot number and a suffix starting with the number one.
				A total of three unique numbers to the right of the decimal may be suffixed to
				the original lot number. Where an original land parcel is extensively altered,
				it will be necessary to renumber the land parcels. A new coordinate locator
				number, which shall not duplicate any previous coordinate locator number used,
				shall be assigned to each new land parcel. Where a land parcel falls on more
				than one map sheet, the map sheet containing the major portion of the land
				parcel shall show the assigned lot number and there shall be sufficient
				cross-reference between the adjoining portions to that land parcel.
(b) The description of lots in a subdivision
				may not be changed or altered to indicate the abandonment of a subdivision
				unless an instrument abandoning that subdivision has been filed with the
				appropriate assessor and recording officer. The instrument abandoning a
				subdivision shall include the following information:
(1) signed statements by the county treasurer
				and collecting officers of any city, town or village in which the subdivision
				is located that all taxes levied against the lots contained in the abandonment
				have been paid;
(2) the receipt of
				the clerks of those municipalities that the instrument has been filed with
				them; and
(3) if the subdivision is
				within a forest preserve county, the consent of ORPTS as evidenced by an
				endorsement pursuant to section
				2375.3  of
				this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.12 - Materials

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where
				traditional drafting techniques are used all drafting material shall be mylar
				with a minimum thickness of 0.004 inch.
(b) All line work, symbols and lettering
				shall be uniform and consistent. The ink to be used should be recommended on
				the manufacturer's label for use on the drafting material being used.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.13 - Index map

Current through Register Vol. 46, No. 28, July 10, 2024
An index map shall be prepared on which shall be shown the
				  whole area covered by the proposed tax map for each city, town and village.
				  Such index map shall show the position of the modular unit, the section
				  boundaries, and the number of each section map in such a manner as to serve as
				  a key by which the section map pertaining to any location may be readily
				  located. The index map shall be provided with a legend and a title block
				  identifying the county, city, town or village. Space shall be provided in this
				  block for the date of the approval by ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.14 - Supporting information

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Supporting information for each land parcel shown on the tax map of each city,
				town and village must be maintained by the county director or by the assessor
				of a city, town or village which maintains tax maps pursuant to section
				8189.18 
				of this Part. The supporting information for each land parcel shall consist of:
(1) tax map land parcel number;
(2) coordinate locator number;
(3) city, town or village name;
(4) school district name;
(5) property location;
(6) dimensions or acreage;
(7) name of reputed owner;
(8) complete mailing address of reputed
				owner; and
(9) ownership history
				for the past five years, showing the names of the reputed owners and the
				conveyance reference.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.15 - Final approval

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Prior
				to the final approval of the first completed proposed tax map for a city, town
				or village, a plan for the maintenance of the proposed tax map must be
				submitted to ORPTS for approval.
(b) The original and one print of the index
				maps together with one print of all section maps for each city, town and
				village shall be submitted to ORPTS for final approval. All maps submitted for
				final approval must be current to within 90 days of submission. Upon final
				approval by ORPTS, the original index map will be returned to the
				county.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.16 - Filing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The original
				tax maps, when approved by ORPTS, shall be filed in the office of the county
				director of real property tax services. A single copy of the tax map and the
				supporting information specified in section
				8189.14(c) 
				of this Part shall be filed with the assessor.
(b) During each assessment year, the county
				director shall file with the assessor of each city, town and village either new
				section maps or necessary changes to existing tax maps. The tax map available
				for inspection with the tentative assessment roll shall include land parcel
				changes as of taxable status date.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.17 - Maintenance of tax maps certification

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The county director shall be responsible
				for the maintenance of tax maps in current condition for each city and town
				located within the county and shall make such changes to the maps from year to
				year as may be necessary. The county director shall divide a lot or shall
				combine lots under common ownership, at the request of the assessor, provided
				such action is consistent with applicable laws and rules.
(b) The county director or the assessor where
				the assessor is responsible for the maintenance of tax maps shall annually
				certify to ORPTS that:
(1) the supporting
				information has been provided to each assessor in accordance with section
				8189.14(c) 
				of this Part; and
(2) the approved
				tax map and copies have all been filed in accordance with section
				8189.16(b) 
				of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.18 - Cities, towns and villages

Current through Register Vol. 46, No. 28, July 10, 2024
Nothing contained herein shall be construed to preclude a
				  city, town or village from preparing a proposed tax map for such city, town or
				  village pursuant to this Part and section 503  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 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.19 - Conversion

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Where a county,
				city or town has a tax map approved pursuant to this Part, it may elect to
				convert that map to a digital data format.
(b) Conversion plan. A county, city or town
				initiating a program to convert existing approved tax maps to a digital data
				format shall submit a plan for such conversion maps to ORPTS. The plan shall
				demonstrate that the requirements of this Part will be met or that an alternate
				plan will provide workable results of an accuracy appropriate for the area
				being mapped. The conversion plan shall include technical specifications
				outlining the method by which the tax map will be converted.
(c) Accuracy standard.
(1) There will be no loss in accuracy due to
				the conversion process.
(2) Source
				materials for conversion shall be as defined in section
				8189.12  of
				this Part.
(3) All lines on check
				plots will exactly coincide with corresponding lines on the original mylar,
				except where changes are made to resolve inconsistencies between map sections,
				as approved by the county director or the assessor where the assessor is
				responsible for maintaining the tax maps.
(4) In cases where calculated acreage or
				lineal dimensions are changed as a result of changes as indicated in paragraph
				(3) of this subdivision, provisions of section
				8189.6(e)(3) and
				(4)  of this Part shall be followed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.21 - Saving clause

Current through Register Vol. 46, No. 28, July 10, 2024
Nothing contained in this Part shall affect the validity of a
				  tax map approved by the State Board of Equalization and Assessment pursuant to
				  the said rules and regulations adopted by the State Board of Equalization and
				  Assessment on March 22, 1956 or prior thereto and the parcel identification
				  numbers on such maps used to describe real property on assessment and tax rolls
				  completed prior to January 1, 1984.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration › Section 8189.22 - Interpretation

Current through Register Vol. 46, No. 28, July 10, 2024
This Part is to be interpreted and enforced in a manner
				  consistent with the laws of the State of New York in effect from time to
				  time.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-1 - Form And Preparation › Section 8190-1.1 - Standards for assessment inventory and valuation data

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The following property characteristics
				  represent the standard for property inventory to be maintained by an assessor
				  for all parcels other than special franchise property, railroad ceiling
				  property, mass accounts or parcels for which ORPTS has provided the assessing
				  unit with an advisory appraisal.
(b) The characteristics are as follows:
(1) Land characteristics for all parcels with
				  a land component:
(i) ORPTS land type code or
				  description of land use;
(ii) land
				  size;
(iii) waterfront type, where
				  appropriate;
(iv) soil rating,
				  where appropriate; and
(v)
				  influence code and percent, where appropriate.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-1 - Form And Preparation › Section 8190-1.2 - Form of assessment roll

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  In addition to the requirements in the Real Property Tax Law, the form of the
				  assessment roll for each assessing unit shall provide for:
(1) the name of the assessing unit;
(2)
(i)
				  separate sections of the roll as may be required for the entry of assessments
				  of the following:
(a) all taxable real
				  property not specifically included in another roll section;
(b) State land liable to taxation as provided
				  in Part 8199 of this Subtitle;
(c)
				  special franchises determined by ORPTS in accordance with Part 8197 of this
				  Subtitle;
(d) utility property
				  other than special franchise;
(e)
				  railroad real property subject to railroad ceilings determined by ORPTS in
				  accordance with Part 8200 of this Subtitle; and
(f) real property which is wholly exempt from
				  taxation;
(ii) in
				  addition, the roll may include a section for the entry of the assessed value of
				  real property which:
(a) is liable for a pro
				  rated tax pursuant to section 520  of the Real Property Tax Law;
(b) was omitted from the prior year's roll;
				  or
(c) is subject to penalty or
				  rollback taxes due upon the conversion of certain agricultural or forest
				  lands;
(3)
				  totals of assessed value and number of parcels for each roll section and for
				  each assessing unit; and
(4) totals
				  of net taxable value required for the computation of tax rates for municipal
				  corporations and special districts.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-1 - Form And Preparation › Section 8190-1.3 - Preparation and completion of tentative and final assessment rolls

Current through Register Vol. 46, No. 28, July 10, 2024
In preparing and using the tentative assessment roll, the
					 assessor shall provide for the following in addition to the requirements in the
					 Real Property Tax Law:
(a)
(1) For each exemption which is entered on
				  the tentative assessment roll, retain in the office files, a properly completed
				  application form whenever the commissioner has prescribed an application form
				  for exemption from real property taxation;
(2) Whenever the assessor is made aware of an
				  assessment restriction or limitation, identify and note in the inventory of
				  assessment information, the effect, if any, on the value of a parcel of any of
				  the following:
(i) section 96-a  of the General Municipal Law or
				  section 64 (17-a)  of the Town Law
				  (historical protection);
(ii)
				  section 247  of the General Municipal Law (open space
				  acquisition);
(iii) title 9 of
				  article 24 of the Environmental Conservation Law (freshwater wetlands
				  preservation);
(iv) title 3 of
				  article 25 of the Environmental Conservation Law (tidal wetlands
				  protection);
(v) title 3 of article
				  49 of the Environmental Conservation Law (conservation easements);
(vi) section 542  of the Real Property Tax Law
				  (State-owned wild or forest lands within the Adirondack Park);
(vii) section 339-y  of the Real Property Law
				  (condominium property);
(viii)
				  section 581  of the Real Property Tax Law
				  (residential cooperative, condominium and rental property); or
(ix) section 20-f  of the General City Law, section 261-a 
				  of the Town Law or section 7-702  of
				  the Village Law (development rights).
(3) When a town has one or more villages,
				  enter the information for each parcel or for each portion of the parcel if the
				  assessor in a special assessing unit elects to separately assess a parcel which
				  lies partly within one or more villages for town and county purposes by roll
				  section within each village and within the town outside village.
(4) Apportion utility, special franchise and
				  railroad assessments located in more than one school district, or in more than
				  one special district, or both.
(5)
				  Where the assessment roll is to be used by an eligible split school district,
				  compute and make separate entries on the roll for the restricted assessed
				  valuation and the assessed valuation for property owned or leased by a
				  cooperative corporation or on a condominium basis, pursuant to section 8190-
				  1.5(e) of this Title.
(6) The list
				  of corrections filed with the tentative assessment roll shall be retained as a
				  public record with the tentative assessment roll. The county director of real
				  property tax services shall retain the copy of the list of corrections as a
				  public record.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-1 - Form And Preparation › Section 8190-1.4 - Certification and recertification of approved assessing units

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In addition to
				  the requirements of section 1902  of the Real Property Tax Law, an
				  assessing unit, other than a special assessing unit or an approved assessing
				  unit may apply to ORPTS for certification or recertification as an approved
				  assessing. The application shall contain the following information:
(1) the name of the assessing unit;
(2) the year of the first tentative
				  assessment roll on which the revaluation or update will be entered and the
				  uniform percentage of value at which assessments will be made on that
				  roll;
(3) the date of completion
				  and signature and title of the individual authorized by the local governing
				  body to complete the application form.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-1 - Form And Preparation › Section 8190-1.5 - Classification of assessment rolls in approved assessing units

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the requirements of sections
					 8190-1.2
					 and
					 8190-1.3 
					 of this Subpart:
(a)
(1) The following assessment rolls shall
				  contain a column in which the assessor shall classify each parcel or part
				  thereof which in his or her judgment is properly included in the homestead
				  class:
(i) the base assessment roll;
(ii) the initial revaluation assessment
				  roll;
(iii) the assessment roll
				  used as the basis for certification or recertification as an approved assessing
				  unit; and
(iv) each current
				  assessment roll.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-1 - Form And Preparation › Section 8190-1.6 - Reports to the Office of Real Property Tax Services

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Any village or city wholly situated in
				  Nassau County which would otherwise be governed by the provisions of article 19
				  of the Real Property Tax Law which has adopted a local law providing that such
				  village or city taxes shall be levied on the Nassau County assessment roll
				  shall file a copy of such local law with ORPTS within 30 days after its
				  adoption. In the event that such local law is subsequently repealed, notice
				  thereof shall forthwith be forwarded to ORPTS.
(b) In Nassau County, the Chairman of the
				  Board of Assessors shall file, in addition to the other reports required by
				  this section and section
				  8190-3.1 
				  of this Part, a report showing the apportionment of utility and special
				  franchise property to survey unit, as defined by former 9 NYCRR section
				  186-21.1, as repealed in 1996. Such report shall be filed within 30 days of the
				  completion of the final assessment roll.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-2 - Assessment Disclosure Notice › Section 8190-2.1 - Assessment disclosure notice

Current through Register Vol. 46, No. 28, July 10, 2024
In addition to the requirements in the Real Property Tax
					 Law the assessment disclosure notice shall provide for:
(a) Tax dollar comparison. A notice of
				  assessment disclosure shall include:
(1) the
				  name of the assessing unit and the county;
(2) the address and phone number to be used
				  by property owners making inquiries about the notice;
(3) where and when assessment disclosure
				  meetings will be held and how an appointment to be heard at such meetings may
				  be made;
(4) information sufficient
				  to identify the specific parcel of real property, including:
(i) parcel identification number;
(ii) the parcel location;
(iii) property classification;
(iv) parcel size; and
(v) the owner's name and mailing or tax
				  billing address;
(5) a
				  statement that the data compiled during the revaluation will be available for
				  inspection at each meeting place;
(6) the following statements must be
				  included:
(i) that the notice shows only what
				  impact the new value would have had on the prior year's tax
				  liability;
(ii) that each property
				  owner should examine the tentative assessment roll, regardless of the
				  assessment disclosure notice or any discussions at the assessment disclosure
				  meetings;
(iii) that only a formal,
				  written complaint filed on or before the date set by law for hearings by the
				  board of assessment review to consider complaints in regard to the assessment
				  of real property, will protect the owner's right to assessment
				  review.
(7) the
				  assessment on the parcel in the previous year;
(8) the new preliminary assessment on the
				  parcel;
(9) a statement that the
				  term taxable value refers to assessed value minus exemptions that may be
				  applicable;
(10) a statement of the
				  date or dates and times at which the board of assessment review shall meet to
				  hear complaints with respect to assessments; and
(11) a general statement identifying taxes
				  and levies not compared shall be included in the notice.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-3 - Systems Of Real Property Tax Administration Utilizing Computers › Section 8190-3.1 - Submission to Office of Real Property Tax Services of tentative and final assessment roll data files

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				  city, town or county which utilizes a computer to produce its tentative or
				  final assessment roll shall notify ORPTS within 10 days of the filing of the
				  roll. The notification shall set forth the name, address and telephone number
				  of the service bureau which processes the tentative or final assessment roll
				  data file.
(b) Within 10 days of
				  the filing of the tentative or final assessment roll, the city, town or county
				  shall cause the following information to be transmitted to ORPTS, and where the
				  assessing unit maintains a website, post a copy on its website pursuant to
				  section 1590  of the Real Property Tax Law,
				  according to the instructions provided:
(1) a
				  copy of the tentative or final assessment roll data file, as it existed at the
				  time that the tentative or final assessment roll was filed;
(2) summary of information from the final
				  roll including:
(i) number of
				  parcels;
(ii) number of
				  records;
(iii) sum of total
				  assessed values;
(iv) sum of net
				  taxable assessed values;
(3) computer system and recording mode used
				  to create the data file; and
(4)
				  file documentation to include:
(i) for
				  assessing units using the New York State Real Property System (RPS), a
				  statement of the version and level of the system used for processing the data
				  file, record length and block length, and a copy of the data file library;
				  and
(ii) for assessing units not
				  using the RPS, the record length, block length and character set used to create
				  the data file, as well as a record layout (including descriptions and coding
				  explanations) which allow for usage of the data file.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8190 - Assessment Rolls › Subpart 8190-3 - Systems Of Real Property Tax Administration Utilizing Computers › Section 8190-3.2 - Services to local government

Current through Register Vol. 46, No. 28, July 10, 2024
(a) ORPTS shall
				  provide technical services, including the provision of electronic data
				  processing time and software, and technical valuation processing services for
				  the improvement of local real property tax administration.
(b) Each county, city, town and village
				  assessing unit which uses RPS shall pay an annual licensing fee to defray the
				  cost of ongoing software development, software maintenance, system
				  documentation, user documentation and distribution of software and
				  documentation. Those municipalities that have executed a coordinated assessment
				  agreement, consolidated their assessing units or contracted with the county for
				  all assessment services pursuant to section 579, 1602 or 1537  of the Real
				  Property Tax Law are considered a single assessing unit for this purpose. The
				  annual licensing fee shall be as follows:
Number of parcels
Fee
Over 40,000
$2,200
20,001 - 40,000
$2,100
10,001 - 20,000
$1,950
8,001 - 10,000
$1,750
6,001 - 8,000
$1,650
4,001 - 6,000
$1,500
3,001 - 4,000
$1,300
2,001 - 3,000
$1,200
1,001 - 2,000
$1,000
501 - 1,000
$ 850
0 - 500
$ 750
In any county where the county coordinates the use of RPS
					 by providing RPS processing or support services to the assessing unit, the
					 county shall pay the annual fee for each city, town and assessing unit village
					 which uses such system. This payment shall constitute full payment for all
					 assessing units for which that county coordinates the use of
					 RPS.
(c) In addition to the
				  fees described in subdivision (b) of this section, the following shall be
				  imposed:
(1) Where a county uses RPS to
				  process data from municipalities not using RPS, the county will be charged an
				  annual licensing fee for each such municipality processed. The annual licensing
				  fee charged shall be equal to the lowest licensing fee listed in subdivision
				  (b) of this section.
(2) School
				  districts wishing to purchase RPS software will be charged an annual licensing
				  fee equal to the lowest licensing fee listed in subdivision (b) of this
				  section.
(3) Anyone wishing to
				  purchase RPS for purposes other than those described above will be charged
				  $2,500 (per version) for the initial purchase of the software and will be
				  charged an annual license fee equal to the highest annual licensing fee listed
				  in subdivision (b) of this section except as provided in subdivision (d) of
				  this section.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-1 - General Provisions › Section 8191-1.2 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
This Part shall apply as follows:
(a)
(1)
				  Sections
				  8191-2.1
				  through
				  8191-2.4 
				  of this Part shall apply to all counties within the State, except the counties
				  located wholly within the boundaries of the City of New York.
(2) Section
				  8191-2.5 
				  of this Part shall apply to the City of New York.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-2 - Form And Manner Of Reporting Real Property Transfers › Section 8191-2.1 - Form and manner of reporting real property transfers

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In addition to the information required
				  by Real Property Tax Law, section
				  574 and Real Property Law, section
				  333, a real property transfer report form
				  (RP-5217), shall include the following information:
(1) property location, including:
(i) name of city or town, and village if any,
				  in which property is located;
(ii)
				  street name and number;
(iii) ZIP
				  code; and
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-2 - Form And Manner Of Reporting Real Property Transfers › Section 8191-2.2 - Alternative reporting procedure for transmittal of reports

Current through Register Vol. 46, No. 28, July 10, 2024
A county recording officer and assessor may jointly submit
					 an alternate reporting procedure for approval by ORPTS. The proposed procedure
					 shall specify the form and manner of reporting, title of the person responsible
					 for each step in the process and an implementation schedule. An alternate
					 reporting procedure may not be implemented without prior approval by
					 ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-2 - Form And Manner Of Reporting Real Property Transfers › Section 8191-2.3 - Corrections

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The assessor
				  shall review the form and, if an arm's-length transfer is reported, shall
				  notify ORPTS and the county director of any errors and correct the
				  same.
(b) If an assessor seeks to
				  correct a sale involving unusual facts or circumstances that may have
				  influenced the sales price, the assessor must provide an explanation of those
				  facts or circumstances. The explanation shall be reviewed by ORPTS to determine
				  whether a correction should be made.
(c) An assessing unit may submit an
				  alternative corrections procedure for approval by ORPTS to be used in lieu of
				  the correction procedure specified in Real Property Tax Law section 574. An
				  alternative corrections procedure may not be used without prior approval by
				  ORPTS; provided, however, that an assessor may authorize the county director of
				  the county in which the assessing unit is located to make corrections by filing
				  a written authorization with ORPTS signed by both the assessor and the county
				  director. Upon the filing of such authorization, the county director shall make
				  all corrections until either the assessor or county director or a successor in
				  office files a written statement with the other official and ORPTS withdrawing
				  the authorization or consent thereto, in which case the assessor shall resume
				  making all corrections.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-2 - Form And Manner Of Reporting Real Property Transfers › Section 8191-2.4 - Additional information to be supplied by villages, the Cities of Glen Cove and Long Beach, and Nassau County

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Village assessors and the assessors of
				  the Cities of Glen Cove and Long Beach, Nassau County, shall review all real
				  property transfer reports and where an arm's-length transfer of real property
				  improved by a one-, two- or three-family residential structure is reported
				  shall notify ORPTS of any corrections which must be made to conform the
				  assessment information appearing on such reports to the latest completed final
				  village or city assessment roll as of the date of sale. Such notification shall
				  be made in the manner provided for making corrections to real property transfer
				  reports in section
				  8191-2.3 
				  of this Subpart.
(b) The chairman
				  of the Nassau County Board of Assessors shall review all real property transfer
				  reports and, where an arm's-length transfer of real property improved by a
				  one-, two- or three-family residential structure is reported, shall notify
				  ORPTS of whether as of the date of sale such property subject to the assessment
				  limitation prescribed in subdivision (1) of section 1805  of the Real Property Tax Law. Such
				  notification shall be made in the manner provided for making corrections to
				  real property transfer reports in section
				  8191-2.3 
				  of this Subpart.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-2 - Form And Manner Of Reporting Real Property Transfers › Section 8191-2.5 - Information to be supplied by New York City

Current through Register Vol. 46, No. 28, July 10, 2024
At least once every calendar quarter, the Commissioner of
					 Finance shall provide to ORPTS a report of sales of real property located in
					 New York City. Such report shall be as current as practicable and prepared on
					 the basis of documents prescribed under chapter 21 of title 11 of the
					 Administrative Code of the City of New York, and for each sale shall contain as
					 much of the information set forth in section
					 8191-2.1(a) 
					 of this Subpart as is set forth in such documents. Such report or an additional
					 report also shall contain an indication of whether, as of the date of sale,
					 such property was subject to an assessment limitation prescribed in section 1805 (1)  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 8191 - Real Property Transfers › Subpart 8191-3 - Residential Assessment Ratios › Section 8191-3.3 - Rescission

Current through Register Vol. 46, No. 28, July 10, 2024
Where, not later than 120 days after the last date provided
					 by law for the completion and filing of the final assessment roll, it is
					 determined that a procedural, transcriptional or computational error has been
					 made by an employee of the office in the establishment of a residential
					 assessment ratio, such ratio shall be rescinded and a new ratio shall be
					 simultaneously established taking account of the necessary
					 corrections.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8191 - Real Property Transfers › Subpart 8191-4 - Verification Of Sales For Use As Observations In The Measurement Of Municipal Full Value › Section 8191-4.1 - Criteria for sales included as observations in the measurement of full value

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For inclusion
				  as a potential observation in the measurement of full value described in
				  section
				  8186-1.15
				  or
				  8186-1.16 
				  of this Title, a sale must be an arm's-length transfer and must meet the
				  following additional criteria:
(1) the sale
				  must be in the major type from which sales may be used as provided in the
				  procedures for the appropriate market value survey;
(2) the date of sale must be within the
				  period prescribed in the procedures for the particular market value
				  survey;
(3) when a sale which
				  occurs within the range in paragraph (2) of this subdivision occurs prior to
				  the finalization of the measured roll, the assessment of that parcel must not
				  have changed between the measured roll and the immediately preceding final
				  roll;
(4) the inventory of the
				  parcel at the date of sale must be the same as the inventory on the measured
				  roll;
(5) the sale must not be for
				  only part of a parcel;
(6) the sale
				  must not be a combination of parcels;
(7) in other than assessing units approved
				  pursuant to article 19 of the Real Property Tax Law, the sale cannot be of a
				  condominium unit;
(8) the sale may
				  not be in multiple assessing units;
(9) the primary use of the parcel must remain
				  the same after the sale;
(10) the
				  sale price must be greater than $10,000, unless the assessor and ORPTS both
				  agree to the use of the sale.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8193 - Assessor's Reports › Subpart 8193-4 - Assessor's Report For Equalization Purposes And Of Exempt Property For All Assessment Rolls Required To Be Filed On Or After January 1, 1996 › Section 8193-4.1 - Parts of the assessor's report

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Part 1. Report of Total Assessed Value of
				  Locally Assessed Properties and Taxable State Land
(b) Part 2. Detail List or File of Individual
				  Parcel Changes
(c) Part 6. List of
				  Court-ordered (other than Small Claims Court) Adjustments in
				  Assessments
(d) Part 7. List of
				  Corrections of Errors and Small Claims Court Adjustments
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8193 - Assessor's Reports › Subpart 8193-4 - Assessor's Report For Equalization Purposes And Of Exempt Property For All Assessment Rolls Required To Be Filed On Or After January 1, 1996 › Section 8193-4.2 - Filing of the assessor's report

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each assessing unit shall annually file
				  the assessor's report with ORPTS using:
(1)
				  forms prescribed by ORPTS;
(2)
				  computer files (rps.db and rps.log) and accompanying paper reports (Assessor
				  Report - Municipal Reports) of the New York State Real Property System
				  (RPS);
(3) for assessing units,
				  other than special assessing units, not using RPS, computer files in a format
				  specifically prescribed by ORPTS. These files must meet all the requirements of
				  section
				  8193-4.4 
				  of this Subpart; and
(4) computer
				  files must be transmitted by Internet, CD, DVD, diskette, zip disk or such
				  other format which has received prior annual approval of ORPTS.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8193 - Assessor's Reports › Subpart 8193-4 - Assessor's Report For Equalization Purposes And Of Exempt Property For All Assessment Rolls Required To Be Filed On Or After January 1, 1996 › Section 8193-4.3 - Time of filing of the assessor's report

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Parts 1 and 2 of the assessor's report
				  shall be filed annually not later than 30 days following the receipt by the
				  assessor(s) of the verified statement of changes in assessments made by the
				  county, city or town board of assessment review pursuant to section 525  of the Real Property Tax Law or by the
				  village board of assessment review pursuant to section 1408  of the Real Property Tax Law;
				  provided, however, for the City of New York, Parts 1 and 2 shall be filed
				  annually not later than 15 days following the receipt by the Commissioner of
				  Finance of the notice of corrections in assessments made by the Tax Commission.
				  Where a supplemental roll is filed pursuant to section 1335  of the Real Property Tax Law, a Part 1
				  and Part 2 shall be filed not later than 15 days following the receipt by the
				  assessor(s) of the verified statement of changes in assessments made by the
				  county, city or town board of assessment review pursuant to subdivision 5 of
				  section 1335  of the Real Property Tax Law. Such
				  report shall provide the data required in section
				  8193-4.4(a)-(c) 
				  of this Subpart using as the prior roll the final assessment roll completed
				  prior to the filing of the supplemental assessment roll and using as the
				  current roll the supplemental assessment roll.
(b) Parts 6 and 7 of the assessor's report
				  are to be filed for each affected parcel within 30 days of the receipt of such
				  court order, correction of error or small claim court by the
				  assessor(s).
(c) Failure to file
				  any part of the assessor's report completed in satisfactory compliance with the
				  provisions of this Subpart and within the times prescribed herein may be deemed
				  a refusal or neglect to perform a duty or to do an act required of an assessing
				  official by the Real Property Tax Law as to subject the assessing official to
				  the penalty provided by section 216 of such law, as well as any other penalties
				  prescribed by law. Such a decision may be reached only after a hearing as
				  prescribed in Part 8187 of this Title.