20 CRR-NY 8199-4.2NY-CRR

OFFICIAL 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 8199. PROCEDURES FOR THE ASSESSMENT OF TAXABLE STATE LANDS
SUBPART 8199-4. ASSESSMENT OF PARCELS OF TAXABLE STATE LANDS
20 CRR-NY 8199-4.2
20 CRR-NY 8199-4.2
8199-4.2 Tentative assessments of taxable State lands other than easements.
(a) In any year in which a revaluation or update is to be implemented, for each parcel on the preliminary list, the assessor shall enter the full value and the assessed value as it will appear on the tentative assessment roll.
(b)
(1) For all other assessing units, the assessor shall enter the State equalization rate for the prior assessment roll.
(2) For each parcel, the assessor shall enter the full value and the assessed value as it will appear on the tentative assessment roll. The assessed value may not exceed the full value of the parcel.
20 CRR-NY 8199-4.2
Current through February 28, 2023
End of Document