20 CRR-NY 8190-2.1NY-CRR
20 CRR-NY 8190-2.1
20 CRR-NY 8190-2.1
8190-2.1 Assessment disclosure notice.
In addition to the requirements in the Real Property Tax Law the assessment disclosure notice shall provide for:
(a) Tax dollar comparison.
A notice of assessment disclosure shall include:
(1) the name of the assessing unit and the county;
(2) the address and phone number to be used by property owners making inquiries about the notice;
(3) where and when assessment disclosure meetings will be held and how an appointment to be heard at such meetings may be made;
(4) information sufficient to identify the specific parcel of real property, including:
(i) parcel identification number;
(ii) the parcel location;
(iii) property classification;
(iv) parcel size; and
(v) the owner's name and mailing or tax billing address;
(5) a statement that the data compiled during the revaluation will be available for inspection at each meeting place;
(6) the following statements must be included:
(i) that the notice shows only what impact the new value would have had on the prior year's tax liability;
(ii) that each property owner should examine the tentative assessment roll, regardless of the assessment disclosure notice or any discussions at the assessment disclosure meetings;
(iii) that only a formal, written complaint filed on or before the date set by law for hearings by the board of assessment review to consider complaints in regard to the assessment of real property, will protect the owner's right to assessment review.
(7) the assessment on the parcel in the previous year;
(8) the new preliminary assessment on the parcel;
(9) a statement that the term taxable value refers to assessed value minus exemptions that may be applicable;
(10) a statement of the date or dates and times at which the board of assessment review shall meet to hear complaints with respect to assessments; and
(11) a general statement identifying taxes and levies not compared shall be included in the notice.
(b) Assessed value comparison.
Pursuant to a resolution adopted by the governing board of the assessing unit, the assessor shall include a statement advising that the preliminary assessments for the assessing unit are subject to adjustment prior to the filing of the tentative assessment roll.
20 CRR-NY 8190-2.1
Current through February 28, 2023
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