N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.2

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

Section 8190-1.2 - Form of assessment roll

(a) In addition to the requirements in the Real Property Tax Law, the form of the assessment roll for each assessing unit shall provide for:

(1) the name of the assessing unit;

(2)

(i) separate sections of the roll as may be required for the entry of assessments of the following:

(a) all taxable real property not specifically included in another roll section;

(b) State land liable to taxation as provided in Part 8199 of this Subtitle;

(c) special franchises determined by ORPTS in accordance with Part 8197 of this Subtitle;

(d) utility property other than special franchise;

(e) railroad real property subject to railroad ceilings determined by ORPTS in accordance with Part 8200 of this Subtitle; and

(f) real property which is wholly exempt from taxation;

(ii) in addition, the roll may include a section for the entry of the assessed value of real property which:

(a) is liable for a pro rated tax pursuant to section 520 of the Real Property Tax Law;

(b) was omitted from the prior year's roll; or

(c) is subject to penalty or rollback taxes due upon the conversion of certain agricultural or forest lands;

(3) totals of assessed value and number of parcels for each roll section and for each assessing unit; and

(4) totals of net taxable value required for the computation of tax rates for municipal corporations and special districts.

(b) In addition to the requirements in the Real Property Tax Law, the form of the assessment roll for each assessing unit shall also provide for the inclusion of the following information for each parcel:

(1) mailing address of the owner, reputed owner or last known owner of each parcel as of taxable status date;

(2) parcel location, including street number and name or route number if State-approved tax maps are available, and name of village in which parcel is located, if applicable; provided, however, when all of the parcels on a page of a town assessment roll are located with the same village, the name of the village need only appear at the top of each page along with the name of the town;

(3) parcel identification number;

(4) property classification code;

(5) statewide information system code or its equivalent;

(6) school district code;

(7) special district code;

(8) if the parcel or part of the parcel is in an agricultural district created pursuant to article 25-AA of the Agriculture and Markets Law, the identifying code designated for the agricultural district;

(9) the property tax exemption code, or narrative description, of each exemption from taxation and the amount of each exemption from taxation;

(10) the total assessed value, and total taxable value for each municipal corporation and special district; and

(11) for special assessing units:

(i) parcels in class 1 and class 2 subject to an assessment limitation prescribed in section 1805 of the Real Property Tax Law shall be identified as such on the assessment roll;

(ii) for each parcel for which a transition assessment is established pursuant to section 1805 of the Real Property Tax Law, the actual assessment and the transition assessment;

(iii) for any parcel in class 1 where only a part of the parcel is to be included in class 1, a separate entry with the parcel identification supplemented by a unique suffix for each separately entered part; and

(12) for approved assessing units or for any part of an assessing unit that is included in an aggregate school district:

(i) a designation whether the parcel belongs in the homestead class or the nonhomestead class;

(ii) where transition assessments are authorized:

(a) the adjusted prior assessment or the prior assessment;

(b) the revaluation assessment; and

(c) the transition assessment.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.2