20 CRR-NY 8186-3.4NY-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 8186-3.4
20 CRR-NY 8186-3.4
8186-3.4 Request for special equalization rate and certified change in level of assessment factor.
(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.
20 CRR-NY 8186-3.4
Current through February 28, 2023
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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.