New York State Board of Equalization and Assessment Lists, Reports, Statistical Printouts, and Related Materials on Land…

Computer printouts are arranged by category and therein by numerical label or code and/or alphabetically by name of school district, county or other unit.

Chapter 39 of the Laws of 1973 provided for tax abatement to the extent of the damage on properties damaged as a result of Hurricane Agnes; it also provided for state assistance to local governments and school districts to compensate for revenue loss because of such tax abatements.

The abatements were granted for the latest local fiscal year for which taxes were levied on an assessment roll having a taxable status prior to the disaster. In most localities the abated bill was calculated on assessment rolls completed in 1972. Tax abatement was for one year (subsequent years would reflect property conditions after the disaster). State aid was provided for two additional years.

Tax abatements were granted on the basis of applications by property owners and the percentage loss of each damaged parcel. The statute applied to damaged properties in the designated disaster area. The state board determined the percentage loss, subject to modification by local boards of assessment review. Local boards were required to meet and hear requests by taxpayers for modification of the percentage loss determined by the board. The law also gave specific duties to local officials on calculating the amount of tax abatements, notifying property owners on amounts due, making refunds, and applying for state and federal aid. Once the state board had delivered to the local assessor a list of all parcels for which applications had been received, the local assessor would complete the abatement list, publish notice of its completion for public scrutiny, and establish the time and place of meetings of the local board of assessment review to determine modifications. After this process the board of assessment review delivered a certified statement to the assessors verifying changes in the percentage loss, and the assessors made the changes to the tax bills.

The series consists primarily of computer printouts listing parcels of lands affected by flooding caused by Hurricane Agnes in 26 New York counties in June 1972, and the percentage loss of each parcel damaged as a result of the hurricane. This percentage was calculated by the State Board of Equalization and Assessment and was crucial in providing tax abatements to taxpayers who applied to the state board for relief.

The printouts provide statistical breakdowns of damages, detailed listings of parcels affected by the flooding, and statewide flood statistics by municipality and school district. The records also include microfilm copies of the reports of loss of taxable real property and requests for evaluation; correspondence, transmittal logs, memoranda and instructions on the emergency flood program; file maintenance reports; employees' time and salary reports; and various computer generated and administrative lists of municipalities reporting parcel damage.

The computer printouts include parcel counts for the 26 counties (giving percentage loss by town, etc.); summary reports of school districts damaged by the hurricane; and estimated loss by county, town, or municipality of 1971 assessed values due to flood damage.

Seven reels of 16mm microfilm contain loss forms [EA 511(a)] reporting loss of taxable real property and requesting evaluation. These four-page forms give the following information provided by the owner: owner's name; property address; type of property; general description of damage; specific property location (for verification of damage); federal loan number (if applied for); and 1972 assessment roll information, signed and dated by the owner. The reviewing officer then provided the land use code; estimated percentage loss in land value and building value; land to building ratio; and remarks. This section was signed and dated by the reviewing officer.

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