N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.3

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

Section 8190-1.3 - Preparation and completion of tentative and final assessment rolls

In preparing and using the tentative assessment roll, the assessor shall provide for the following in addition to the requirements in the Real Property Tax Law:

(a)

(1) For each exemption which is entered on the tentative assessment roll, retain in the office files, a properly completed application form whenever the commissioner has prescribed an application form for exemption from real property taxation;

(2) Whenever the assessor is made aware of an assessment restriction or limitation, identify and note in the inventory of assessment information, the effect, if any, on the value of a parcel of any of the following:

(i) section 96-a of the General Municipal Law or section 64 (17-a) of the Town Law (historical protection);

(ii) section 247 of the General Municipal Law (open space acquisition);

(iii) title 9 of article 24 of the Environmental Conservation Law (freshwater wetlands preservation);

(iv) title 3 of article 25 of the Environmental Conservation Law (tidal wetlands protection);

(v) title 3 of article 49 of the Environmental Conservation Law (conservation easements);

(vi) section 542 of the Real Property Tax Law (State-owned wild or forest lands within the Adirondack Park);

(vii) section 339-y of the Real Property Law (condominium property);

(viii) section 581 of the Real Property Tax Law (residential cooperative, condominium and rental property); or

(ix) section 20-f of the General City Law, section 261-a of the Town Law or section 7-702 of the Village Law (development rights).

(3) When a town has one or more villages, enter the information for each parcel or for each portion of the parcel if the assessor in a special assessing unit elects to separately assess a parcel which lies partly within one or more villages for town and county purposes by roll section within each village and within the town outside village.

(4) Apportion utility, special franchise and railroad assessments located in more than one school district, or in more than one special district, or both.

(5) Where the assessment roll is to be used by an eligible split school district, compute and make separate entries on the roll for the restricted assessed valuation and the assessed valuation for property owned or leased by a cooperative corporation or on a condominium basis, pursuant to section 8190- 1.5(e) of this Title.

(6) The list of corrections filed with the tentative assessment roll shall be retained as a public record with the tentative assessment roll. The county director of real property tax services shall retain the copy of the list of corrections as a public record.

(b) In addition to the requirements in the Real Property Tax Law, the final assessment roll shall conform in all respects to the tentative assessment roll. In addition the assessor shall prepare for each school district, wholly or partly within the city or town and for each village wholly or partly within the town or county which has enacted a local law to terminate its assessing unit status pursuant to section 1402 (3) of the Real Property Tax Law, a duplicate of the part of the assessment roll applicable to the school district or village. Upon request of an eligible split school district or where the assessor was unable to classify the tentative assessment roll, the parcels listed on such duplicate part of the assessment roll shall be classified in the manner required of approved assessing units. A city assessor shall deliver the appropriate portion of the assessment roll to the school authorities within five days of completion, certification and verification of the assessment roll. A town or county assessor shall deliver the appropriate portion of the assessment roll to the village board of trustees of a nonassessing unit village no later than five days after the completion and filing of the final town or county assessment roll.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.3