Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter XVI - Real Property Tax AdministrationPart 8186 - State Equalization Rates, Ratios And Adjustments
Subpart 8186-26 - 1992 Market Value Survey Procedures
Section 8186-26.3 - Valuation date; taxable status date

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-26.3

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Current through Register Vol. 46, No. 51, December 18, 2024
Section 8186-26.3 - Valuation date; taxable status date

The valuation date for a market value base survey, subsequent to the 1983 survey, is January 1, of the year designating the survey. Sample parcels shall be appraised as of the valuation date according to their physical condition and ownership as of the taxable status date of the base year roll.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-26.3