N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-26.2

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

Section 8186-26.2 - Market value surveys; generally

(a) A general discussion of market value surveys is set forth in section 8186- 1.13 of this Part.

(b) When a special survey is conducted for a school district segment of a city or town the following applies:

(1) the base year assessment roll of the city or town determined pursuant to section 8186-26.4 of this Subpart shall be the base year assessment roll for the special survey; and

(2) the procedures set forth in this Subpart shall apply.

(c) For the purposes of this survey a survey unit shall be:

(1) for the city of New York, a borough;

(2) for Nassau County, the part which lies jointly:

(i) within one town, within one village which has ceased to be an assessing unit pursuant to subdivision 3 of section 1402 of the Real Property Tax Law, and within one school district; or

(ii) within one town, within any village assessing unit, and within one school district; or

(iii) within one town, within no villages, and within one school district; or

(iv) within one city and within one school district;

(3) for a homestead assessing unit which is a city or town, the part of the assessing unit which lies jointly:

(i) within one town, within one eligible split school district or school district wholly contained within the homestead assessing unit, and within one village which has seized to be an assessing unit pursuant to subdivision 3 of section 1402 and adopted the provisions of section 1903 of the Real Property Tax Law; or

(ii) within one town, within one eligible split school district or school district wholly contained within the homestead assessing unit, and within any village assessing unit which has not adopted the provisions of section 1903 of the Real Property Tax Law; or

(iii) within one town, within one eligible split school district or school district wholly contained within the homestead assessing unit, and within no villages; or

(iv) within one town, within any school district which is neither an eligible split school district nor a school district wholly contained within the homestead assessing unit, and within one village which has ceased to be an assessing unit pursuant to subdivision 3 of section 1402 and adopted the provisions of sections 1903 of the Real Property Tax Law; or

(v) within one town, within any school district which is neither an eligible split school district nor a school district wholly contained within the homestead assessing unit, and within any village assessing unit which has not adopted the provisions of section 1903 of the Real Property Tax Law; or

(vi) within one town, within any school district which is neither an eligible school district nor a school district wholly contained within the homestead assessing unit, and within no villages; or

(vii) within one city, and within one eligible split school district or school district wholly contained within the homestead assessing unit; or

(viii) within one city, and within any school district which is neither an eligible split school district nor a school district wholly contained within the homestead assessing unit;

(4) for a homestead assessing unit which is a county, the part of the assessing unit which lies jointly:

(i) within one town, within one eligible split school district or school district wholly contained within the homestead assessing unit, and within one village; or

(ii) within one town, within one eligible split school district or school district wholly contained within the homestead assessing unit, and within no village; or

(iii) within one town, within any school district which is neither an eligible split school district nor a school district wholly contained within the homestead assessing unit, and within one village; or

(v) within one city, within one eligible split school district or school district wholly contained within the homestead assessing unit; or

(vi) within one city, within any school district which is neither an eligible split school district nor a school district wholly contained within the homestead assessing unit;

(5) for a homestead assessing unit which is a village, the entire village;

(6) for a segment survey assessing unit, a part of a city or town which lies within:

(i) one segment for which an equalization product is determined for the purpose of determining actual valuation pursuant to section 3602 of the Education Law or tax apportionment; or

(ii) outside of any segment for which an equalization product is determined for the purpose of determining actual valuation pursuant to section 3602 of the Education Law or tax apportionment;

(7) for any other municipality, the entire municipality.

(d) For the purposes of this survey a portion is a part of a special assessing unit as defined in former 9 NYCRR section 190-3.1, as repealed in 1998 and set forth in section 1801 of the Real Property Tax Law or a part of an approved assessing unit as defined in former 9 NYCRR section 190-4.1 as repealed in 1998 and set forth in section 1901 of the Real Property Tax Law. Except that it shall not mean a special district which encompasses the entire assessing unit with the exception of one or more entire villages.

(e) For the purposes of this survey an assessing unit shall be considered a homestead assessing unit only if it adopts the provisions of section 1903 of the RPTL pertaining to the use of dual tax rates on or before the completion of the 1991 assessment roll.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-26.2