N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8199-4.3

Current through Register Vol. 46, No. 53, December 31, 2024

Section 8199-4.3 - Tentative assessments of taxable conservation and common law easements

(a) On the preliminary list provided pursuant to section 8199-4.1 of this Subpart, the assessor shall enter for each easement listed:

(1) the full value of the parcel encumbered by the easement as of the valuation date for the tentative assessment roll;

(2) the total assessed value of the parcel encumbered by the easement;

(3) the total land value of any total improvement value of the parcel encumbered by the easement; and

(4) the taxable assessed value of the easement as it appears on the tentative assessment roll.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8199-4.3