New York State Board of Equalization and Assessment Special Franchise Complaint and Hearing Files

Files are arranged in rough chronological order.

Chapter 712 of the Laws of 1899 granted the State Board of Tax Commissioners the power to assess the taxable value of special franchise properties. The law defined a special franchise property as the property of a person or corporation which was "situated in, upon, under or above any street, highway, public place or public waters" and which was constructed, maintained, or operated through a franchise, right, or permission granted by the relevant government jurisdiction (municipal or state). An individual or business entity was allowed fifteen days after receiving notice of the filing of a special franchise property assessment to petition for a writ of certiorari to have the assessment reviewed by the State Board of Tax Commissioners.

Power to assess special franchise properties was transferred to the State Board of Equalization and Assessment when the board was removed from the Department of Taxation and Finance and established as an independent, temporary state commission in 1949 (Chapter 346).

This series consists of files documenting formal objections against and resulting administrative review of special franchise property tax assessments. Files include formal objection and protest documents, applications for assessment reductions, hearing notices, correspondence, tax assessment records, Public Service Commission case materials, engineering reports, contracts, and State Court of Appeals and federal district court records and briefs. Complaints filed by railroad companies make up the bulk of the records from prior to 1950, but all varieties of public utilities including electric and gas, water and sewer, and telecommunications are represented in more recent records.

There are no restrictions regarding access to or use of this material.