N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.4

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

Section 8190-1.4 - Certification and recertification of approved assessing units

(a) In addition to the requirements of section 1902 of the Real Property Tax Law, an assessing unit, other than a special assessing unit or an approved assessing unit may apply to ORPTS for certification or recertification as an approved assessing. The application shall contain the following information:

(1) the name of the assessing unit;

(2) the year of the first tentative assessment roll on which the revaluation or update will be entered and the uniform percentage of value at which assessments will be made on that roll;

(3) the date of completion and signature and title of the individual authorized by the local governing body to complete the application form.

(b)

(1) ORPTS shall grant contingent certification or recertification:

(i) if the requesting assessing unit allows the revaluation or update to be monitored and verified as part of the full value measurement program pursuant to Subpart 8186-2 of this Title to determine if it meets the standards specified in section 1573 of the Real Property Tax Law and Part 8201 of the commissioner's rules; and

(ii) the assessor has classified assessment rolls in accordance with article 19 of the Real Property Tax Law.

(2) ORPTS shall rescind contingent certification or recertification as an approved assessing unit as follows:

(i) upon denial of final certification or recertification; or

(ii) upon receipt of a copy of a resolution by the governing body of the assessing unit requesting rescission of contingent certification or recertification.

(c)

(1) ORPTS shall grant or deny final certification or recertification as an approved assessing unit if the revaluation or update meets the standards specified in section 1573 of the Real Property Tax Law and Part 8201 of the commissioner's rules and the assessor has classified the assessment rolls in accordance with article 19 of the Real Property Tax Law.

(2) Upon receipt of a resolution of the governing body of an assessing unit requesting rescission of final certification or recertification as an approved assessing unit, ORPTS shall rescind such certification and recertification.

(3) Notice of grant, denial or rescission of a certification or recertification as an approved assessing unit shall be filed forthwith with the chief executive officer of the assessing unit. In the case of a town, copies of such notices shall be provided to the board of trustees of each eligible non-assessing unit village.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-1.4