20 CRR-NY 8186-3.1NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
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
20 CRR-NY 8186-3.1
20 CRR-NY 8186-3.1
8186-3.1 Deadline for establishment.
(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.
(b) First levy date is the last statutory day for the levy of any tax for any purpose upon the final assessment roll or a portion thereof.
20 CRR-NY 8186-3.1
Current through February 28, 2023
| End of Document |
IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.