TAF-02-11-00011-A Assistance Program to Encourage Local Governments to Reassess on a Cyclical Basis  

  • 4/13/11 N.Y. St. Reg. TAF-02-11-00011-A
    NEW YORK STATE REGISTER
    VOLUME XXXIII, ISSUE 15
    April 13, 2011
    RULE MAKING ACTIVITIES
    DEPARTMENT OF TAXATION AND FINANCE
    NOTICE OF ADOPTION
     
    I.D No. TAF-02-11-00011-A
    Filing No. 304
    Filing Date. Mar. 28, 2011
    Effective Date. Apr. 13, 2011
    Assistance Program to Encourage Local Governments to Reassess on a Cyclical Basis
    PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
    Action taken:
    Addition of Subpart 201-3 to Title 9 NYCRR.
    Statutory authority:
    Real Property Tax Law, sections 201(1), 202(1)(k), and 1573(1)(a); and L. 2010, ch. 56, parts W and Y
    Subject:
    Assistance Program to encourage local governments to reassess on a cyclical basis.
    Purpose:
    To provide rules to implement the statutory authorized assistance to local governments to encourage a cycle of reassessments.
    Text or summary was published
    in the January 12, 2011 issue of the Register, I.D. No. TAF-02-11-00011-EP.
    Final rule as compared with last published rule:
    No changes.
    Text of rule and any required statements and analyses may be obtained from:
    John W. Bartlett, Tax Regulations Specialist 4, Department of Taxation and Finance, Taxpayer Guidance Division, Building 9, W. A. Harriman Campus, Albany, NY 12227, (518) 457-2254, email: tax.regulations@tax.ny.gov
    Assessment of Public Comment
    Section 1573 of the Real Property Tax Law was amended by Chapter 56 of the Laws of 2010 to provide a new assistance program to local governments to encourage reassessments. Participation in the assistance program is purely voluntary; no local government is required to conduct a reassessment or to apply for the assistance. The rule is the administrative structure to implement the statutorily authorized assistance program.
    Written comments were received regarding proposal TAF-02-11-00011-EP from Jim Tyger, the Assessor for the Town of Washington in Dutchess County, on behalf of the Dutchess County Assessor's Association and Brad Brennan, CRA, SCAA, assessor for the towns of Salina and Cicero in Onondaga County.
    These comments were addressed as part of the second readoption filed with the Secretary of State on February 16, 2011, notice of the emergency adoption, including the Assessment of Public Comment, having been published in the State Register on March 9, 2011. (TAF-02-11-00011-E) No further comments were received.

Document Information

Effective Date:
4/13/2011
Publish Date:
04/13/2011