20 CRR-NY 8186-3.6NY-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 8186-3.6
20 CRR-NY 8186-3.6
8186-3.6 Limitations on special equalization rates and change in level factors for assessment purposes.
(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.
(c) Special equalization rates for alternative veterans exemption purposes are not established for special assessing units.
20 CRR-NY 8186-3.6
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.