New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter XVI. Real Property Tax Administration |
Part 8201. State Assistance for the Maintenance of a System of Improved Real Property Tax Administration |
Subpart 8201-3. Assessment Rolls With Taxable Status Dates Occurring on or After March 1, 2010 |
Sec. 8201-3.6. Transition provisions for 2010 assessment rolls
Latest version.
- (a) For purposes of assessment rolls completed in 2010, the applicant will be deemed to meet the reappraisal requirement of section 8201-3.2 of this Subpart if a reassessment was implemented pursuant to a six-year plan filed in compliance with Subpart 8201-2 of this Part.(b) Notwithstanding the provisions of sections 8201-3.2(a) and 8201-3.4(a) of this Subpart, for purposes of assessment rolls completed in 2010, a plan and an application may be filed no later than 60 days after the effective date of these rules.(c) For applications involving a coordinated assessment program, a participant municipality shall be eligible for State assistance if it meets the State standards for quality assessment administration as outlined in section 8201-2.2 of this Part, notwithstanding the failure of another participant municipality to qualify.