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20 CRR-NY 8189.14NY-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 8189. PREPARATION AND MAINTENANCE OF TAX MAPS FOR REAL PROPERTY ASSESSMENT AND TAXATION ADMINISTRATION

20 CRR-NY 8189.14

8189.14 Supporting information.

(a) Supporting information for each land parcel shown on the tax map of each city, town and village must be maintained by the county director or by the assessor of a city, town or village which maintains tax maps pursuant to section 8189.18 of this Part. The supporting information for each land parcel shall consist of:

(1) tax map land parcel number;

(2) coordinate locator number;

(3) city, town or village name;

(4) school district name;

(5) property location;

(6) dimensions or acreage;

(7) name of reputed owner;

(8) complete mailing address of reputed owner; and

(9) ownership history for the past five years, showing the names of the reputed owners and the conveyance reference.

(b) In addition, the following supporting information shall be available if it is applicable to the land parcel or if the information is utilized in the preparation or maintenance of the tax map.

(1) special district names;

(2) subdivision lots and names;

(3) tract information, including the names, lots, sections, townships and ranges; and

(4) for land parcels on the tax maps at the time of initial approval pursuant to section 8189.15 of this Part, the land parcel identification in use prior to the new approved tax map.

(c) Where the county director maintains the tax map, the director shall provide the assessor with the following supporting information and shall provide revisions to the supporting information with a copy of the documentation upon which the revisions are based:

(1) tax map land parcel number;

(2) coordinate locator number;

(3) city, town or village name;

(4) school district name;

(5) special district names, if any;

(6) property location;

(7) dimensions or acreage;

(8) name of current reputed owner;

(9) current complete mailing address of reputed owner; and

(10) conveyance reference.

(d) The assessor shall incorporate the supporting information into appropriate records used to prepare assessment rolls pursuant to Subpart 8190-1 of this Title.

(e) The assessor shall maintain an index which shall permit the location and inspection of the supporting information based upon the tax map land parcel number or the name of the owner.

20 CRR-NY 8189.14

Current through February 28, 2023

End of Document