Office of Real Property Services equalization rate, special franchise, and railroad ceiling complaint files
Series Number
15178
Summary
The series consists of files documenting complaints by municipalities regarding equalization rates and by utilities and railroads regarding special franchise assessments and railroad ceilings. Files contain complaint forms, objections to property appraisals or sampling procedures, back-up documentation of objections made by railroads and utilities, and hearing officers' reports and agendas for counties, school districts, special franchise assessments, rail ceilings, agricultural usage, and the Universal Life Church.
Creator
New York (State). Office of Real Property Services
Access Restrictions
There are no restrictions regarding access to or use of this material.
The series consists of meeting agendas and minutes; summaries of State Board decisions; background material prepared by staff of the Department of Equalization and Assessment for State Board meetings (e.g., tentative lists of equalization rates, draft legislation and regulations, special reports); findings and determinations of state equalization rates; and printouts listing approved assessment rates of taxable state lands, railroad ceilings, and special franchise assessments.
Creator
New York (State). State Board of Real Property Services
Access Restrictions
There are no restrictions regarding access to or use of this material.
Local government applications for state aid under railroad tax abatement program
Series Number
B1207
Summary
State aid was available to local governments to replace real property tax revenue lost under a railroad tax abatement program. Local governments were required to apply for the 50 percent tax relief. This series consists of state aid applications, which include payee's name and address; total and percentage of taxes levied; adjusted base year tax levy; and requested amount of state aid.
Creator
New York (State). Bureau of Equalization Rates
Access Restrictions
There are no restrictions regarding access to or use of the material.
Board of Real Property Services hearing transcripts
Series Number
15176
Summary
The series consists of transcripts and hearing officer reports and agendas documenting formal hearings on complaints objecting to state or county equalization rates, special and class ratios, railroad ceilings, special franchises, agricultural ceilings (prior to 1983), and oil and gas production unit values.
Creator
New York (State). State Board of Real Property Services
Access Restrictions
There are no restrictions regarding access to or use of the material.
New York State Division of Equalization and Assessment deputy executive director's files
Series Number
14271
Summary
This series contains the general files of T.R. Kitchen, Division of Equalization and Assessment Deputy Executive Director for Operations. Records include correspondence with county directors of real property tax services and regional offices; advisory appraisals; newsletters; requests for proposals; "county files" on re-valuations and transfers of real property; and internal division memorandums, typically with the Bureau of Local Assessment Services, the Local Government Liaison Office, and the Legal Unit.
Creator
New York (State). Division of Equalization and Assessment
Access Restrictions
There are no restrictions regarding access to or use of the material.
The State Board of Equalization and Assessment is responsible for setting state equalization rates, reviewing county equalization rates, appraising certain categories of property, and training and advising local tax assessors. This series consists of memorandums and printouts listing equalization rates and railroad ceilings, staff findings and determinations of tentative and uncontested equalization rates and ratios, special franchise assessments, and railroad ceilings.
Creator
New York (State). State Board of Real Property Services
Access Restrictions
There are no restrictions regarding access to or use of the material.
This series consists of data sheets and reference county maps generated to provide data for developing a proposed new system of establishing use values for agricultural lands, particularly farms located within established agricultural districts and therefore eligible for real property benefits. While data was generated for all sales of farms in New York State during the years 1983-1985, this series only includes data for 23 counties. Moreover, sales to non-farmers are excluded.
Creator
New York (State). Division of Equalization and Assessment. Land Valuation Unit
Access Restrictions
There are no restrictions regarding access to or use of this material.
The series primarily consists of reproductions of blueprint maps showing the right of way of railroads that owned real property in New York State. Generally, the maps depict not only the meets and bounds of the railroad right of way, but also public and private roads, bridges, and sewer lines that cross the right of way. In addition, the maps show town, village and county boundary lines, and often show adjacent structures and names of adjacent property owners.
Creator
New York (State). State Board of Equalization and Assessment
Access Restrictions
Restricted in part due to fragile physical condition; use with assistance of archivist.