N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-2.6

Current through Register Vol. 46, No. 50, December 11, 2024

Section 8186-2.6 - Computation of value of taxable real property as of a valuation date

When computing the full value of taxable real property pursuant to section 8186-2.5 of this Subpart, the value of the taxable real property as of the valuation date of a market value survey equals the value of the locally assessed properties as of the valuation date plus the value of the isolated properties as of the valuation date, determined in accordance with the procedures for the rates or ratios for the appropriate assessment roll year.