N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.1

Current through Register Vol. 46, No. 36, September 4, 2024

Section 8190-1.1 - Standards for assessment inventory and valuation data

(a) The following property characteristics represent the standard for property inventory to be maintained by an assessor for all parcels other than special franchise property, railroad ceiling property, mass accounts or parcels for which ORPTS has provided the assessing unit with an advisory appraisal.

(b) The characteristics are as follows:

(1) Land characteristics for all parcels with a land component:

(i) ORPTS land type code or description of land use;

(ii) land size;

(iii) waterfront type, where appropriate;

(iv) soil rating, where appropriate; and

(v) influence code and percent, where appropriate.

(2) Site characteristics for residential and vacant parcels:

(i) sewer, if not available to all parcels;

(ii) water, if not available to all parcels;

(iii) utilities, if not available to all parcels;

(iv) site desirability;

(v) neighborhood type, if used by the assessing unit;

(vi) neighborhood rating, if used by the assessing unit; and

(vii) zoning, if used by the assessing unit.

(3) Characteristics for residential buildings:

(i) building style;

(ii) exterior wall material;

(iii) year built;

(iv) number of baths, except for New York City;

(v) fireplace (yes/no), except for New York City;

(vi) sketch with measurements of residence;

(vii) heat type, except for New York City;

(viii) basement type;

(ix) overall condition;

(x) overall grade; and

(xi) square feet of living area.

(4) Characteristics for commercial, industrial and utility parcels:

(i) ORPTS "used as" code or description of property use;

(ii) overall desirability;

(iii) overall condition;

(iv) overall effective year built; and

(v) overall grade.

(5) Characteristics for commercial, industrial, and utility buildings:

(i) cost model or type of frame and wall material;

(ii) effective year built;

(iii) construction quality;

(iv) gross floor area or cubic feet;

(v) number of stories or cubic feet;

(vi) story height or cubic feet;

(vii) basement type;

(viii) basement square feet; and

(ix) sketch of the commercial, industrial or utility buildings.

(6) Additional characteristics for rentable parcels, except apartments:

(i) ORPTS "used as" code or description of the use for the rentable area;

(ii) square feet of rentable area; and

(iii) ORPTS unit code or unit of measurement used to supplement square footage of rentable area, e.g., bays in a service station, and number of units.

(7) Additional characteristics for apartment buildings:

(i) ORPTS "used as" code or description of apartment;

(ii) total square feet of rentable area; and

(iii) total number of apartment units.

(8) Additional characteristics for industrial and utility parcels, other than special franchise, railroad ceiling or mass account property:

(i) plot plan tied to sketch of improvements;

(ii) real property equipment, e.g., compressors, generators.

(c) The description and definitions for ORPTS codes are found in the Assessor's Manual published by ORPTS.

(d) Notwithstanding the foregoing provisions of this section, a village, which is an assessing unit but which has a resolution adopted pursuant to subdivision two of section 1402 of the Real Property Tax Law in effect in which the board of trustees indicates that the village assessments are based on town or county made assessed values so far as practicable, need not maintain a separate village inventory as required in this section.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.1