20 CRR-NY 8186-10.3NY-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 8186-10. ADJUSTED BASE PROPORTIONS FOR CERTAIN APPROVED ASSESSING UNITS
20 CRR-NY 8186-10.3
20 CRR-NY 8186-10.3
8186-10.3 Determination of base percentages, current percentages and current base proportions.
For the implementation roll and each subsequent roll, the legislative body of each homestead assessing unit shall determine current base proportions for each class or portion class pursuant to section 1903 of the Real Property Tax Law provided that the sum of the current base proportions for each class or portion class must equal one and each current base proportion must be expressed as a percentage to at least four places to the right of the decimal point.
20 CRR-NY 8186-10.3
Current through February 28, 2023
End of Document