reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.5 - Conciliation conference and review of request

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Acknowledgment of receipt of request;
				review of documents. The Bureau of Conciliation and Mediation Services shall
				acknowledge the receipt of a request. The request and other documents
				concerning the controversy shall then be reviewed to ascertain that the request
				is timely filed. Where review indicates that the request is not timely filed,
				the conciliation conferee will issue a conciliation order to that
				effect.
(b) Notice of conciliation
				conference; location; attendance requirements.
(1)
(i)
				Except as provided in subparagraph (ii) of this paragraph, a conciliation
				conference will be scheduled at an office of the department which is within the
				State and, where possible, which is most convenient to the requester. Written
				notice of the time and place of the first conciliation conference shall be
				mailed to all parties at least 30 days prior to the date of such conference.
				Written notice of the time and place of any adjourned or continued conciliation
				conference shall be mailed to the parties at least 10 days prior to the date of
				such adjourned or continued conference. A request by any party for a preference
				in scheduling will be honored to the extent possible, and the requester may
				waive, in writing, the 30-day notice requirement for this purpose.
(ii) A conciliation conference regarding the
				denial of an application for a license, permit or registration, or the
				cancellation, suspension or revocation of a license, permit or registration,
				shall be held, within 20 business days after receipt of the request (determined
				with regard to any postponements of any scheduled conference or other delay
				made at the request of the requester), at an office of the department which is
				within the State and, where possible, which is most convenient to the
				requester. The Bureau of Conciliation and Mediation Services shall attempt to
				contact the requester or his or her representative by telephone within the time
				limitations set forth in this subparagraph. When possible, written confirmation
				of the date, time and location of the conference shall be mailed to the
				applicant or his representative. A request for conciliation conference
				regarding the denial of an application for a license, permit or registration
				shall be considered to be a postponement or delay of a hearing made at the
				request of the applicant for such license, permit or registration.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.6 - Request for discontinuance

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				At any time before the conciliation order is issued, the requester may
				discontinue the conciliation conference by filing a request for discontinuance,
				in writing, with the Bureau of Conciliation and Mediation Services, either in
				person at the offices in Albany or by mail addressed to:
Bureau of Conciliation and Mediation Services
Department of Taxation and Finance
Building 9
W. A. Harriman Campus
Albany, NY 12227
(b) The receipt of a request for
				discontinuance shall be acknowledged. The requester will have 90 days from the
				time the request for discontinuance is filed to petition for a hearing in the
				Division of Tax Appeals (see Part 3000 of this Title), except that the petition
				must be filed with the Division of Tax Appeals within 30 days from the time the
				request for discontinuance is filed if it is related to a written notice as
				described in section 170.3 -a(h) of the Tax Law. The Bureau of Conciliation and
				Mediation Services will promptly notify the Division of Tax Appeals and any
				other appropriate divisions or bureaus of the department when a request for
				discontinuance is filed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.7 - Miscellaneous provisions

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Service and filing of documents.
(1)
(i) All requests and other documents served
				on, or filed with, the Bureau of Conciliation and Mediation Services shall be
				made either by delivery in person during business hours to its Albany offices,
				or by mail properly addressed to such offices.
(ii) In general and except as otherwise
				provided for in this Chapter or the Tax Law, where any document required to be
				served or filed within a prescribed period or on or before a prescribed date
				under the authority of section 170.3 -a of article 8 of the Tax Law is, after
				such period or date, delivered by United States mail to the appropriate address
				of the Bureau of Conciliation and Mediation Services, the date of the United
				States postmark as stamped on the envelope or other wrapper in which such
				document is contained will be deemed to be the date of service or filing. A
				similar rule applies with respect to certain designated delivery services. See
				section
				2399.2(a)(1) 
				of this Title. Where delivery is made by courier, delivery messenger or similar
				service that is not a designated delivery service, the date of receipt by the
				Bureau of Conciliation and Mediation Services will be deemed to be the date of
				service or filing.
(iii) In
				addition to the methods prescribed in subparagraph (i) of this paragraph,
				requests for a conciliation conference may also be filed with the Bureau of
				Conciliation and Mediation Services in any other manner as prescribed by the
				department.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XIII - Compromises › Part 5000 - Compromises Under Subdivision Eighteenth-a Of Section 171 Of The Tax Law › Section 5000.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				Commissioner of Taxation and Finance, or such person as may be designated by
				the commissioner, may compromise any civil liability arising from a tax or
				other imposition which is administered by the commissioner, prior to the time
				the tax, other imposition or administrative action becomes finally and
				irrevocably fixed and is no longer subject to administrative review. The
				Attorney General may compromise any such liability after reference of a case to
				the Department of Law for prosecution or defense, but prior to the time the
				tax, other imposition or the administrative action taken by the commissioner is
				no longer subject to judicial review. Any such liability may be compromised
				only upon one or both of the following two grounds:
(1) doubt as to liability; or
(2) doubt as to collectibility or where
				collection in full would cause an individual taxpayer undue economic hardship
				(see section
				5005.1[b][3] 
				of this Title for information on undue economic hardship).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XIII - Compromises › Part 5000 - Compromises Under Subdivision Eighteenth-a Of Section 171 Of The Tax Law › Section 5000.2 - Effect of compromise agreement

Current through Register Vol. 46, No. 28, July 10, 2024
A compromise agreement relates to the entire liability of the
				  taxpayer or other person against whom the administrative action was taken by
				  the Department of Taxation and Finance, including taxes, interest, additions to
				  the tax and penalties, with respect to which the offer in compromise is filed,
				  and all questions of such liability are conclusively settled thereby. Neither
				  the taxpayer nor the Department of Taxation and Finance shall, upon acceptance
				  of an offer in compromise, be permitted to reopen the case for any reason,
				  except upon a showing of fraud, malfeasance or misrepresentation of a material
				  fact. Acceptance of an offer in compromise will not be a ground for compromise
				  regarding other years or periods.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XIII - Compromises › Part 5000 - Compromises Under Subdivision Eighteenth-a Of Section 171 Of The Tax Law › Section 5000.4 - Record

Current through Register Vol. 46, No. 28, July 10, 2024
Unless the unpaid amount of tax or other imposition which was
				  the subject of the administrative action, including any interest, additions to
				  the tax or penalty, is less than $50,000, if an offer in compromise is
				  accepted, there shall be placed on file in the office of the commissioner the
				  opinion of the counsel for the Department of Taxation and Finance with respect
				  to such compromise, with the reasons therefor. The opinion shall include a
				  statement of:
(a) the amount of tax or
				other imposition and any other issues which may be subject of such
				compromise;
(b) the amount of
				interest, additions to the tax, or penalties imposed on the taxpayer or other
				person against whom the administrative action was taken by the Department of
				Taxation and Finance; and
(c) the
				amount actually paid or required to be paid in accordance with the terms of the
				compromise.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XIII - Compromises › Part 5000 - Compromises Under Subdivision Eighteenth-a Of Section 171 Of The Tax Law › Section 5000.5 - Filing of offer in compromise

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Filing. An offer in compromise may only be made after the issuance to the
				taxpayer of a written notice of the Commissioner of Taxation and Finance
				advising the taxpayer of a tax deficiency, determination of tax due,
				assessment, or denial of a refund, credit or reimbursement application. The
				taxpayer shall file an offer in compromise as prescribed in the
				forms.
(b) Supporting documents.
(1) An offer in compromise based on doubt as
				to liability must be supported by appropriate documents and briefs, and the
				amount acceptable will depend upon the degree of doubt found in the particular
				case.
(2) An offer in compromise
				based on doubt as to collectibility requires a showing that the taxpayer has
				been discharged in bankruptcy, is insolvent, or that collection in full would
				cause an individual taxpayer undue economic hardship. A statement of financial
				condition and other information (Form DTF-5) is required in all
				offer-in-compromise cases based on the taxpayer's inability to pay the total
				amount due or that full payment will cause undue economic hardship, regardless
				of the type of tax or amount of liability involved. The amount acceptable in
				compromise must reasonably reflect collection potential (reasonable collection
				potential) or otherwise be justified by proof offered by the taxpayer.
				Reasonable collection potential is based on the total realizable value of the
				taxpayer's assets and the amount that could reasonably be expected to be
				collected from the taxpayer's anticipated future income, after giving effect to
				all priorities granted to New York State and applicable statutes of limitations
				on collections.
(i) The realizable value of
				the taxpayer's assets is the amount that could reasonably be expected from the
				sale of the assets within 90 days or less (quick sale value) minus any amount
				owed to a secured creditor with priority over the department's interest. Assets
				such as real property, personal and business assets, and vehicles will
				generally be valued at 80 percent of fair market value to determine the quick
				sale value.
(ii) Generally,
				anticipated future income is calculated over the remainder of the collection
				period, but no less than a period of 5 years and no more than a period of 10
				years, unless there are circumstances indicating that a significant recovery
				can reasonably be expected if a longer period is used. Other circumstances,
				including the age of taxpayer, the age of the liability, and the best interests
				of the State are also considered. Collateral agreements, such as agreements
				pertaining to payments from future income may also be required based on the
				facts in a particular case.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8185 - General Administration › Subpart 8185-0 - Applicability › Section 8185-0.1 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
The provisions of this Chapter shall apply solely to the
					 administration of the real property tax.
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 8186-1 - General Provisions › Section 8186-1.4 - Special equalization ratios

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This section applies to special State
				  equalization ratios for the fiscal year ending in 1997 and subsequent fiscal
				  years.
(b) Tentative special
				  equalization ratios are computed and determined in accordance with the
				  procedures for the special State equalization ratios for the appropriate fiscal
				  year.
(c) Complaints against
				  tentative special State equalization ratios shall be governed by the provisions
				  of Subpart 8186-15 of this Part.
(d) Correction of a significant error and
				  recomputation of a tentative special State equalization ratio will be done in
				  accordance with the provisions of section
				  8186-2.8 
				  of this Part. If a complaint against the tentative ratios has been filed, a
				  significant error may be corrected in accordance with the provisions of Subpart
				  8186-15 of this Part.
(e) Final
				  special State equalization ratios are established in accordance with the
				  procedures for the appropriate fiscal year. Final ratios may be rescinded and
				  reestablished in accordance with the procedures for the appropriate fiscal
				  year.
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 8186-1 - General Provisions › Section 8186-1.13 - Market value surveys, generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Market value surveys are conducted in
				  order to determine the full value of taxable real property as of a valuation
				  date.
(b) The specific details of
				  the procedures for conducting the surveys prior to the 1994 market survey are
				  set forth in Subparts 8186-24 through 8186-26 of this Part. The specific
				  details for conducting the surveys beginning with the 1994 market value survey
				  are set forth in the procedures for the survey for the appropriate valuation
				  year.
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 8186-1 - General Provisions › Section 8186-1.14 - Valuation procedures, generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each market value base survey conducted
				  pursuant to this Part requires the appraisal of individual parcels of real
				  property located in assessing units that have not completed timely
				  reassessments that can be used to measure municipal full value. The procedures
				  used in ascertaining the values of these parcels are set forth by ORPTS prior
				  to the use of that market value survey in the establishment of tentative State
				  equalization rates.
(b) The
				  valuation of sample parcels for base surveys is performed as follows:
(1) For each parcel in the residential, farm,
				  and vacant land categories:
(i) cost approach
				  estimates for improvements;
(ii) a
				  market approach estimate obtained from use of statistical models and adjusted
				  comparable sales, in compliance with recognized appraisal standards;
				  and
(iii) with respect to large
				  commercial farm operations, the income approach, when suitable data are
				  available and the entire farm operation is to be appraised.
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 8186-1 - General Provisions › Section 8186-1.15 - Full value measurements for market value surveys with valuation dates on or after January 1, 1996, generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This section applies to full value
				  measurements for market value surveys with valuation dates on or after January
				  1, 1996. These full value measurements will be used to establish State
				  equalization rates, class equalization rates and class ratios pursuant to this
				  Part for cities, towns, village homestead assessing units, village school
				  assessing units, county assessing units, coordinated assessment programs and
				  consolidated assessing units.
(b)
				  Identification of approach for full value measurement.
(1) When an assessing unit implements a
				  revaluation or update on an assessment roll completed within a period beginning
				  two years prior to and ending two years subsequent to the calendar year of the
				  valuation date for the full value measurement, for the purpose of determining
				  State equalization rates, class equalization rates, and class equalization
				  ratios for the assessment roll upon which the revaluation or update is
				  completed, the full value is determined as provided in subdivision (c) of this
				  section. An assessing unit's implementation of a systematic review of all
				  locally assessed properties within that assessing unit, or within a class of a
				  special assessing unit, in an attempt to attain a uniform percentage of value
				  as of the valuation date of the assessment roll on which those assessments
				  appear, shall be deemed a revaluation and/or update for purposes of this
				  section and sections
				  8186-2.15,
				  8186-2.16
				  and
				  8186-2.17 
				  of this Part.
(2) For all other
				  assessing units, full value is determined 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 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-1 - General Provisions › Section 8186-1.16 - Full value measurements for market value surveys with valuation dates on or after January 1, 2001, generally

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This section applies to full value
				  measurements for market value surveys with valuation dates on or after January
				  1, 2001. These full value measurements will be used to establish State
				  equalization rates, class equalization rates and class ratios pursuant to this
				  Part for cities, towns, village homestead assessing units, village school
				  assessing units, county assessing units, coordinated assessment programs and
				  consolidated assessing units. Prior to the establishment of any tentative
				  equalization product pursuant to this section, ORPTS shall publish procedures
				  for the market value survey or surveys used in calculating those products and
				  for the calculation of those products. In establishing such procedures for each
				  market value survey and for the calculation of yearly equalization products,
				  ORPTS shall specify which of the provisions below are applicable.
(b) Identification of approach for full value
				  measurement.
(1) When an assessing unit
				  implements a reassessment within the period prescribed in the procedures for
				  the particular market value survey, for the purpose of determining State
				  equalization rates, class equalization rates, and class equalization ratios,
				  the full value is determined as provided in subdivision (c) of this
				  section.
(2) For all other
				  assessing units, full value is determined as provided in subdivision (d) or (e)
				  of this section.
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 8186-2 - State Equalization Rates › Section 8186-2.3 - Computation of tentative equalization rate or ratio

Current through Register Vol. 46, No. 28, July 10, 2024
The tentative equalization rate or ratio for the current
					 roll is computed by dividing the assessed value of the taxable real property,
					 computed pursuant to section
					 8186-2.4 
					 of this Subpart, by the full value of the taxable real property, computed
					 pursuant to sections
					 8186-2.5
					 and
					 8186-2.6 
					 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 8186-2 - State Equalization Rates › Section 8186-2.4 - Computation of assessed value of taxable real property

Current through Register Vol. 46, No. 28, July 10, 2024
(a) When computing a tentative equalization
				  rate or ratio pursuant to section
				  8186-2.3 
				  of this Subpart, the assessed value of the taxable real property equals the
				  total assessed value of the locally assessed properties plus the total assessed
				  value of the isolated properties, determined in accordance with the procedures
				  for the rates or ratios for the appropriate assessment roll year.
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 8186-2 - State Equalization Rates › Section 8186-2.5 - Computation of full value of taxable real property

Current through Register Vol. 46, No. 28, July 10, 2024
(a) When computing a tentative equalization
				  rate or ratio pursuant to section
				  8186-2.4 
				  of this Subpart, the full value of the taxable real property shall be computed
				  according to the full value standard that applies to the current roll as set
				  forth in the procedures for the rates or ratios for the appropriate assessment
				  roll year.
(b) The value of the
				  taxable real property as of the valuation date of a market value survey shall
				  be computed in the manner provided by section
				  8186-2.6 
				  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 8186-2 - State Equalization Rates › Section 8186-2.6 - Computation of value of taxable real property as of a valuation date

Current through Register Vol. 46, No. 28, July 10, 2024
When computing the full value of taxable real property
					 pursuant to section
					 8186-2.5 
					 of this Subpart, the value of the taxable real property as of the valuation
					 date of a market value survey equals the value of the locally assessed
					 properties as of the valuation date plus the value of the isolated properties
					 as of the valuation date, determined in accordance with the procedures for the
					 rates or ratios for the appropriate assessment roll year.
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 8186-2 - State Equalization Rates › Section 8186-2.7 - Determination of tentative equalization rate or ratio

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The percentage computed pursuant to
				  section
				  8186-2.3 
				  of this Subpart shall be determined as the tentative equalization rate or ratio
				  for the current roll by ORPTS.
(b)
				  A Notice of Determination of Tentative Equalization Rate, or Ratio, shall be
				  mailed to the chief executive officer and to the assessor of the municipality
				  to which the current roll pertains. Such notice shall include:
(1) a statement that the tentative rate or
				  ratio has been determined;
(2) the
				  tentative equalization rate or ratio;
(3) an identification of the assessment roll
				  for which the rate or ratio was established; and
(4) the time and place that a hearing will be
				  held to hear any complaint concerning such rate or ratio.
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 8186-2 - State Equalization Rates › Section 8186-2.8 - Correction of tentative equalization rate or ratio

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If no complaint has been filed against
				  the tentative equalization rate or ratio, and a correction of a significant
				  error and recomputation of a tentative equalization rate or ratio has been done
				  pursuant to section
				  8186-2.18(d) 
				  of this Subpart a notice of the recomputed tentative equalization rate or ratio
				  shall be mailed to the chief executive officer and to the assessor of the
				  municipality, and such notice shall include:
(1) the recomputed tentative equalization
				  rate or ratio;
(2) the reason for
				  the recomputation; and
(3) the last
				  day for filing objections to the recomputation.
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 8186-2 - State Equalization Rates › Section 8186-2.12 - Rescission and reestablishment of final equalization rates or ratios

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A final
				  equalization rate or ratio may be rescinded by ORPTS in accordance with the
				  provisions of this section. Grounds for rescission shall be:
(1) a failure to comply with the applicable
				  law, statutory or regulatory, in the establishment of the final rate or
				  ratio;
(2) a change in the reported
				  total assessed value, or total initial assessed value, of taxable real property
				  caused by a corrected assessor's report or a court ordered reduction in one or
				  more assessments; or
(3) a
				  significant error made in the computation of the final rate or ratio. A
				  significant error is an error the correction of which results in a percent
				  difference between the final rate or ratio and the recalculated final rate or
				  ratio equal to or greater than two percent. Significant errors include, but are
				  not limited to, mistakes in transcription from an original record,
				  transposition of numbers and mathematical errors. Significant errors do not
				  include matters requiring the exercise of judgment or discretion.
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 8186-2 - State Equalization Rates › Section 8186-2.16 - Adjustment of aggregate full values for changes in market conditions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) When ORPTS has
				  accepted or determined an aggregate full value estimate of an assessing unit,
				  this estimate may be adjusted, in whole or in part, to another valuation date.
				  This may be done with the use of factors which reflect changes in market
				  value.
(b) Factors which are used
				  to adjust aggregate full value estimates will be identified by the type of
				  property, market area, and time frame for which they apply.
(c) Factors developed for this purpose will
				  be determined based upon an analysis of data, and using both ORPTS and local
				  official knowledge of real estate market conditions.
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 8186-2 - State Equalization Rates › Section 8186-2.17 - Determination of the full value of assessing units which do not implement revaluation or updates

Current through Register Vol. 46, No. 28, July 10, 2024
(a) For
				  market value surveys with valuation dates on or after January 1, 1996, in order
				  to determine the full value of assessing units which do not complete
				  revaluation or update projects which are the basis of estimates of aggregate
				  full value measurement as provided in section
				  8186-2.15 
				  of this Subpart, the following apply.
(b) Preparation and stratification of
				  measured rolls.
(1) The measured roll is the
				  assessment roll for the year immediately preceding the calendar year of the
				  valuation date of the market value survey, except as provided in the procedures
				  for the appropriate market value survey.
(2) The measured roll is collected by ORPTS
				  and prepared for use as provided in the procedures for the appropriate market
				  value survey.
(3) Property to be
				  isolated from the measured roll is identified and removed.
(4) The measured roll is stratified into
				  survey units, major types or classes, and intervals.
(5) Large units are identified.
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 8186-2 - State Equalization Rates › Section 8186-2.18 - State equalization rates, class equalization rates and class equalization ratios

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This
				  section shall apply to State equalization rates, class equalization rates, and
				  class equalization ratios for 1997 and subsequent assessment rolls of counties,
				  cities, towns and all village assessing units whose boundaries are coterminous
				  with the boundaries of a union free school district. For all other villages
				  this section shall apply to State equalization rates and class equalization
				  rates for 1998 and subsequent assessment rolls.
(b) Tentative rates and ratios will be
				  computed and determined in accordance with the procedures for the rates or
				  ratios for the appropriate assessment roll year.
(c) The provisions of Subpart 8186-15 of this
				  Part shall govern complaints against tentative rates and ratios.
(d) Correction of a significant error and
				  recomputation of a tentative rate or ratio will be done in accordance with the
				  procedures for the rates or ratios for the appropriate assessment roll year. If
				  a complaint against the tentative rate or ratio has been filed, the significant
				  error may be corrected in accordance with the provisions of Subpart 8186-15 of
				  this Part.
(e) Final rates or
				  ratios will be established in accordance with the procedures for the rates or
				  ratios for the appropriate assessment roll year. Final rates or ratios may be
				  rescinded and reestablished in accordance with the procedures for the rates or
				  ratios for the appropriate assessment roll year.
(f) State equalization rates for counties and
				  the full value of taxable real property therein will be computed and
				  established in accordance with the procedures for the State equalization rates
				  for the appropriate assessment roll year.
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 8186-3 - Special Equalization Rates And Changes In Level Of Assessment For Assessments, Ceilings, Exemptions And Apportionment Purposes › Section 8186-3.1 - Deadline for establishment

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  The approval deadline is the last day for the approval, certification or
				  establishment of a special equalization rate or a change in level of assessment
				  factor.
(1) In the case of a material change
				  in level of assessment, the approval deadline may not be later than the last
				  date provided by law for the levy of a tax upon such roll.
(2) In the case of any other change in level
				  of assessment, the approval deadline shall be no later than the earlier of 10
				  days prior to first levy date or the 45th day, including Saturdays, Sundays and
				  holidays, after the last statutory date for the filing of the final assessment
				  roll.
(3) For the purpose of
				  certification of a change in level of assessment factor for residential
				  assessment ratios the approval deadline is the date specified in section 738  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 8186-3 - Special Equalization Rates And Changes In Level Of Assessment For Assessments, Ceilings, Exemptions And Apportionment Purposes › Section 8186-3.3 - Notice of anticipated material change in level of assessment

Current through Register Vol. 46, No. 28, July 10, 2024
An assessor who anticipates a material change in level of
					 assessment on the assessment roll of the assessing unit or any municipality
					 within the assessing unit for which the assessor is responsible, shall file
					 with ORPTS a written notice of such anticipated material change in level of
					 assessment not later than 30 days prior to the last date set by law for the
					 filing 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 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-3 - Special Equalization Rates And Changes In Level Of Assessment For Assessments, Ceilings, Exemptions And Apportionment Purposes › Section 8186-3.4 - Request for special equalization rate and certified change in level of assessment factor

Current through Register Vol. 46, No. 28, July 10, 2024
(a) School tax
				  apportionment. The assessor of a city or town may submit a written request for
				  a special equalization rate for purposes of school tax apportionment where
				  there has been a change in the level of assessment since the establishment of
				  the State equalization rate for the prior roll.
(b) Exemptions for alterations and
				  improvements to multiple dwellings. The assessor of a city to which the
				  multiple dwelling law is applicable may request the certification of a change
				  in level of assessment factor for purposes of section 489  of the Real Property Tax Law.
(c) Assessment of special franchise property.
				  The assessor or an owner of special franchise property may submit a written
				  request for a special equalization rate for the purpose of determining
				  assessments of special franchise property.
(d) A request pursuant to this section must
				  be filed with ORPTS not later than 30 days prior to the last date set by law
				  for the filing of the final assessment roll.
(e) Upon receipt of such request, ORPTS will
				  advise the assessor, county director, and if appropriate, the school district
				  officials that a special equalization rate or certified change in level of
				  assessment factor may be determined in accordance with this Subpart.
(f) If a special equalization rate or
				  certified change in level of assessment factor is established, ORPTS will
				  notify the assessor, county director, and if appropriate, the school district
				  officials, of the special equalization rate or certified change in level of
				  assessment factor. If the request is denied, the notification to the same
				  parties shall state the reason for the denial.
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 8186-3 - Special Equalization Rates And Changes In Level Of Assessment For Assessments, Ceilings, Exemptions And Apportionment Purposes › Section 8186-3.6 - Limitations on special equalization rates and change in level factors for assessment purposes

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  Special equalization rates and change in level of assessment factors may only
				  be established until the approval deadline.
(b) A special equalization rate of 100.00 is
				  established where a special equalization rate greater than 100.00 would
				  otherwise be determined for the purpose of determining:
(1) agricultural value ceilings;
(2) assessments of oil and gas economic
				  units; and
(3) alternative veterans
				  exemptions.
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 8186-3 - Special Equalization Rates And Changes In Level Of Assessment For Assessments, Ceilings, Exemptions And Apportionment Purposes › Section 8186-3.10 - Rescission and reestablishment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Subject to the limitations set forth in
				  sections
				  8186-3.5
				  and
				  8186-3.6 
				  of this Subpart, a special equalization rate or certified change in level of
				  assessment factor may be rescinded and, if necessary, a new special
				  equalization rate established or change in level of assessment factor
				  certified, if:
(1) the change in level of
				  assessment factor for the current roll is discovered to be incorrect and the
				  special equalization rate or certified change in level of assessment should not
				  have been approved; or
(2) the
				  change in level of assessment for the current roll is discovered to be
				  incorrect and the difference between the original change in level of assessment
				  and the revised change in level of assessment is one percent or more;
				  or
(3) the State equalization rate
				  for the prior roll is rescinded and reestablished.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-4 - County Equalization › Section 8186-4.3 - Determination of county equalization rates pursuant to title 2, article 8 of the Real Property Tax Law

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				  ORPTS shall notify in writing the clerk of the county legislative body and the
				  county director that county equalization rates cannot be determined because the
				  State equalization rate for the current and prior year will not be established
				  as final on or before the last date for county equalization.
(b) Subject to the limitations as provided
				  for in section 842  of the Real Property Tax Law, a county
				  equalization rate may be rescinded and reestablished where:
(1) the change in level of assessment for the
				  current roll is discovered to be incorrect and the percent difference between
				  the original county equalization rate and the revised county equalization rate
				  is one percent or more; or
(2) the
				  State equalization rate for the prior roll is rescinded and
				  reestablished.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8186 - State Equalization Rates, Ratios And Adjustments › Subpart 8186-5 - Special Equalization Rates For Certain Parts Of Cities And Towns › Section 8186-5.3 - Initiation of action on segment special equalization rates

Current through Register Vol. 46, No. 28, July 10, 2024
(a) ORPTS may initiate a review of data in
				  its possession to determine if establishment of a special equalization rate for
				  a segment is warranted.
(b) Any
				  person aggrieved by the establishment of a final State equalization rate or a
				  special equalization rate pursuant to Subpart 8186-3 of this Part, or the chief
				  executive officer or governing body of any municipal corporation in which a
				  segment lies, may submit a signed request for the establishment of a special
				  equalization rate for a segment.
(1) The
				  request must be filed no later than 180 days prior to the last date set by law
				  for the levy of taxes on the assessment roll for which a special equalization
				  rate for a segment is sought.
(2)
				  Receipt of a request shall be acknowledged by notice to the applicant, the
				  chief executive officer and assessor of the assessing unit in which the segment
				  lies, the district superintendent of the affected school district, the chief
				  executive officer of the affected taxing jurisdiction, the assessor of each
				  municipal corporation which would be affected by the establishment of the
				  segment special equalization rate, and the county director. Copies of the
				  information submitted with the request will be provided to any affected party
				  upon request.
(3) The request must
				  include the applicant's name and address, the name of the taxing jurisdiction,
				  identification of the segment for which the segment special equalization rate
				  is requested, and must contain information sufficient to support a
				  determination that application of the State equalization rate or a special
				  equalization rate to the segment would be inequitable.
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 8186-5 - Special Equalization Rates For Certain Parts Of Cities And Towns › Section 8186-5.4 - Determination

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each request
				  and its supporting documentation will be analyzed.
(b) Prior to the levy of taxes, based on this
				  analysis and the information submitted in support of a request, the
				  commissioner shall determine whether or not the special equalization rate shall
				  be established. If the commissioner determines that a special equalization rate
				  shall be established for the current year, the commissioner will also determine
				  the special equalization rate. If the commissioner determines that the analysis
				  and information indicate the need for a segment special equalization rate but
				  that there is not enough data to calculate such a rate, the commissioner shall
				  order whatever action is necessary to obtain the data to calculate such rate in
				  the future.
(c) The commissioner's
				  determination and any segment special equalization rate established shall be
				  transmitted to affected parties as specified in section
				  8186-5.3(b)(2) 
				  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 8186-5 - Special Equalization Rates For Certain Parts Of Cities And Towns › Section 8186-5.5 - Limitations

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A segment
				  special equalization rate shall not be established for the purposes of this
				  Subpart if there would not be at least a 10 percent change in the share of the
				  levy of at least one segment of the taxing jurisdiction as the result of the
				  use of the segment special equalization rate in place of the equalization rate
				  which would otherwise be used for purposes of apportionment. The change in
				  shares will be determined by comparing the shares computed using the State
				  equalization rates against the shares computed by substituting the segment
				  special equalization rate. Provided, however, this limitation shall not apply
				  where a special equalization rate is determined for another segment within the
				  same assessing unit or taxing jurisdiction pursuant to this Subpart or where a
				  special equalization rate was established for that segment in the prior year
				  and a change of five percent would occur for any segment in the taxing
				  jurisdiction.
(b) No segment
				  special equalization rate shall be certified later than the last date set by
				  law for the levy of taxes on the assessment roll for which such segment special
				  equalization rate is certified except that, in the case of a segment special
				  equalization rate for a special district, such segment special equalization
				  rate shall not be certified later than 15 days prior to the last date allowed
				  by law for the levy of taxes.
(c)
				  No segment special equalization rate shall be certified unless all affected
				  municipal corporations can be notified at least 15 days prior to its
				  establishment.
(d) Prior to the
				  last date set by law for the levy of taxes on the assessment roll for which
				  such segment special equalization rate would be certified, any segment special
				  equalization rate may be rescinded where the segment special equalization rate
				  is discovered to be incorrect.
(e)
				  Where a material change in level of assessment is determined after the
				  establishment of such segment special equalization rate, the segment special
				  equalization rate may be adjusted for such change in level, provided it is
				  adjusted prior to the levy of taxes for the taxing jurisdiction.
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 8186-6 - Special Equalization Rates For Certain School Districts › Section 8186-6.7 - Determination of special equalization rate

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The special equalization rate for the
				  current roll is computed in the same manner that a tentative equalization rate
				  is computed pursuant to sections
				  8186-2.3,
				  8186-2.4,
				  8186-2.5,
				  8186-2.6
				  and
				  8186-2.18 
				  of this Part.
(b) Data which
				  supports the State equalization rate established for the current assessment
				  roll of the city or town in which the district is located shall be the basis
				  for the computation of the special equalization rate.
(c) A certified statement setting forth the
				  special equalization rate shall be executed by ORPTS and filed with the State
				  Comptroller, the Commissioner of Education, the Chief Executive Officer of the
				  County of Nassau, the Chief Executive Officer of the city or town in which the
				  district is located, and the district superintendent of schools.