Research


Scope and Content Note

15085-92: This accretion consists of copies of equalization appraisals of taxable real property owned by corporations submitted to and prepared by the Division of Equalization and Assessment as part of its responsibility to regulate tax assessment and assist local governments in administering the real property tax. Computer printouts indicate the use of the division's computerized assessment systems in many cases.

The files typically include: appraisal time reports; land data and plot plans; calculations and inventory reports; equipment and yard improvement forms; economic obsolescence/analysis summaries; computerized appraisal inventory reports; worksheets and forms from the division's Industrial Appraisal Section containing detailed building inventory information; and correspondence and departmental memorandums.

Some files also contain maps, plans, detailed drawings and specifications, and black and white ("snapshot") photographs. Many of these are annotated copies or pencil drawings giving specific dimensions or other statistical data. In some cases there are extensive descriptive narratives of buildings or facilities. There are also some application forms requesting tax exemption for commercial, business, or industrial real property.

15085-94: This accretion pertains specifically to the Bethlehem Steel Corporation (Lackawana plants, Erie County); General Electric (Albany County); and Reynolds and Alcoa (St. Lawrence County). Files include notes on appraisals and building inventories, maps, appraisal reports and supplements, correspondence, data reports and legal opinions, and press clippings.

15085-96: This accretion consists of inactive appraisal folders. Typically each folder includes a real estate appraiser's report; a building equipment inventory; yard inventory; economic analysis form; copy of local assessment roll; and "true" value calculations and correspondence. An individual file may contain plot plans, tax maps and building photographs.

15085-96B: This accretion consists of inactive files which typically include real estate appraiser's report, equipment inventory, economic analysis form, copy of local assessment roll and correspondence.