N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8201-3.5

Current through Register Vol. 46, No. 45, November 2, 2024

Section 8201-3.5 - Review of application

(a) ORPTS shall adopt procedures that contain acceptable performance indicators of substantial compliance with standards contained in section 8201-3.2 of this Subpart, including ranges of acceptable performance determined in accordance with nationally recognized standards. ORPTS will review applications in accordance with such procedures.

(b) The determination made pursuant to the procedures for the applicable full value measurement as provided in section 8186-2.15 of this Title shall be conclusive as to whether a reassessment occurred and a uniform percentage of value was attained.

(c) An applicant must provide assessment roll, inventory, sales files and the corresponding libraries in ORPTS approved computerized format. The files must be supplied with the data files submitted pursuant to article 15-C of the Real Property Tax Law.

(d) In determining compliance, facts and conditions are assumed as of the final roll date for the assessment roll for which State assistance is requested, unless otherwise stated.

(e) Upon approval, ORPTS staff shall certify the amount of State assistance payable pursuant to this Part.

(f) For computing the amount of State assistance payable pursuant to this Part, the number of parcels are obtained from the data files submitted pursuant to article 15-C of the Real Property Tax Law.

(g) Upon disapproval, ORPTS staff will notify the applicant of the disapproval and the reason for the disapproval. The assessing unit shall have 30 days from the date of the mailing of the notification to appeal this denial to the deputy commissioner.

(h) Applications for State assistance made pursuant to section 1573 of the Real Property Tax Law are subject to audit. A statewide verification process with detailed audits of randomly selected individual assessing units will be conducted annually before payments are certified.

(i) Where an applicant receives payment as a result of a false or erroneous statement on the application, or any other act of omission or commission on the part of the applicant, such that the recipient would otherwise have been considered ineligible to receive such payment, the recipient shall be required to refund the improper payment to the State.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8201-3.5