N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-3.1

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

Section 8190-3.1 - Submission to Office of Real Property Tax Services of tentative and final assessment roll data files

(a) A city, town or county which utilizes a computer to produce its tentative or final assessment roll shall notify ORPTS within 10 days of the filing of the roll. The notification shall set forth the name, address and telephone number of the service bureau which processes the tentative or final assessment roll data file.

(b) Within 10 days of the filing of the tentative or final assessment roll, the city, town or county shall cause the following information to be transmitted to ORPTS, and where the assessing unit maintains a website, post a copy on its website pursuant to section 1590 of the Real Property Tax Law, according to the instructions provided:

(1) a copy of the tentative or final assessment roll data file, as it existed at the time that the tentative or final assessment roll was filed;

(2) summary of information from the final roll including:

(i) number of parcels;

(ii) number of records;

(iii) sum of total assessed values;

(iv) sum of net taxable assessed values;

(3) computer system and recording mode used to create the data file; and

(4) file documentation to include:

(i) for assessing units using the New York State Real Property System (RPS), a statement of the version and level of the system used for processing the data file, record length and block length, and a copy of the data file library; and

(ii) for assessing units not using the RPS, the record length, block length and character set used to create the data file, as well as a record layout (including descriptions and coding explanations) which allow for usage of the data file.

(c) In any county where the county prepares a final assessment roll for a city or town pursuant to an agreement between the county and the city or town, the county shall be responsible for performing the duties which would otherwise be imposed upon the city or town under this section. Where the county is performing these duties pursuant to such an agreement, the county director of real property tax services shall provide a notice to ORPTS no later than 30 days prior to the statutory date for the filing of the tentative or final assessment roll for any affected city or town. The notice shall include:

(1) the municipal name and SWIS code of the affected city or town;

(2) the effective date of the agreement; and

(3) the signature of the county director.

A copy of the notice shall be provided to each affected city or town by the county director. The notification of the agreement shall remain in effect until rescinded. Such rescission must be made in writing and transmitted to ORPTS no later than 30 days prior to the statutory date for the levy of municipal taxes for any affected city or town.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8190-3.1