Research


New York State Board of Real Property Services Delegated Approvals on Rates and Assessments


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Overview of the Records

Repository:

New York State Archives
New York State Education Department
Cultural Education Center
Albany, NY 12230

Summary:
The State Board of Equalization and Assessment is responsible for setting state equalization rates, reviewing county equalization rates, appraising certain categories of property, and training and advising local tax assessors. This series consists of memorandums and printouts listing equalization rates and railroad ceilings, staff findings and determinations of tentative and uncontested equalization rates and ratios, special franchise assessments, and railroad ceilings.
Creator:
Title:
Delegated approvals on rates and assessments
Quantity:

28.5 cubic feet

Inclusive Dates:
1979-1987, 1990-1997, 2007-2008
Series Number:
15177

Arrangement

Arranged by record type (assessment rolls, ratios) and therein chronological by year.

15177-00, 15177-12: Chronological by year.

Administrative History

The State Board of Equalization and Assessment was established in 1949 as a temporary state commission. It assumed responsibilities from the Dept. of Tax and Finance for setting state equalization rates, reviewing county equalization rates, appraising certain categories of property, and training and advising local tax assessors. It continued as a "temporary" commission until 1960 when it was placed within a new Office for Local Government. When that office was abolished in 1975, a separate Division of Equalization and Assessment was established within the Executive Dept. The State Board was continued with the same powers and duties.

Scope and Content Note

The series consists of memoranda and printouts listing equalization rates and railroad ceilings, and findings and determinations for cases when the State Board of Equalization and Assessment delegates authority to staff to approve tentative and uncontested equalization rates and ratios, special franchise assessments, and railroad ceilings. These State Board responsibilities are outlined in Real Property Tax Law (RPTL) Section 202.2.

15177-99: The accretion contains assessment rolls (1983-1987) and special equalization ratios (1983-1987).

15177-00: This accretion is comprised of assessment rolls (1982-1983) and county, regular, special, and special franchise and railroad ceiling equalization rates (1979-1983). The accretion also contains memos, correspondence, and computer spread sheets to local financial officials related to certificates of final special equalization ratios mailed to school districts.

Other Finding Aids

Available at Repository

Container lists for accretions other than 15177-12 are available at the repository.

Acquisition Information

15177-99: This accretion includes records from transfer lists 910025, 920018, and 910029.

15177-12: This accretion includes records from transfer lists 940050, 000021, and 970007.

15177-17: This accretion includes records from transfer list 100035.

Custodial History

15177-00: This accretion was transferred to the Archives at an unknown date and accessioned in December 2000.

Access Restrictions

There are no restrictions regarding access to or use of the material.

Access Terms

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Detailed Description

Dates Contents Box Folder

Accretion: 15177-12
1990 State Board Delegated Approvals: 1990 Assessment Rolls 1
1990 State Board Delegated Approvals: 1990 Assessment Rolls 2
1990 State Board Delegated Approvals: 1990 Assessment Rolls 3
1990 State Board Delegated Approvals: 1990 Assessment Rolls 4
1990 State Board Delegated Approvals: 1990 Assessment Rolls 5
1990 State Board Delegated Approvals: 1990 Assessment Rolls 6
1993 1993 Delegated Approvals: Special Rates 7 1
1993 1993 Delegated Approvals: Adjusted base proportions 7 2
1993 1993 Delegated Approvals: County rates 7 3
1993 1993 Delegated Approvals: Article 12A & 12B ratios for Fiscal Year 1993 7 4
1993 1993 Delegated Approvals: Special Franchises 8 1
1993 1993 Delegated Approvals: Railroad ceilings 8 2
1993 1993 Delegated Approvals: State lands 8 3
1993 1993 Delegated Approvals: Equalization rates 8 4
1993 1993 Delegated Approvals: Class ratios 8 5
1993 1993 Delegated Approvals: Class rates 8 6
1994 1994 Delegated Approvals: Special rates 9 1
1994 1994 Delegated Approvals: Adjusted base proportions 9 2
1994 1994 Delegated Approvals: County rates 9 3
1994 1994 Delegated Approvals: Article 12A & 12B ratios for Fiscal Year 1994 9 4
1994 1994 Delegated Approvals: Special franchises 10 1
1994 1994 Delegated Approvals: Railroad ceilings 10 2
1994 1994 Delegated Approvals: State lands 10 3
1994 1994 Delegated Approvals: Equalization rates 10 4
1994 1994 Delegated Approvals: Class ratios 10 5
1994 1994 Delegated Approvals: Class rates 10 6
1995 1995 Delegated Approvals: Adjusted base proportions 11 1
1995 1995 Delegated Approvals: City school districts 11 2
1995 1995 Delegated Approvals: Special rates 11 3
1995 1995 Delegated Approvals: Class rates 11 4
1995 1995 Delegated Approvals: State rates 11 5
1995 1995 Delegated Approvals: State land 11 6
1995 1995 Delegated Approvals: Special franchise 11 7
1995 1995 Delegated Approvals: Railroad ceilings 11 8
1996 1996 Delegated Approvals: Class rates 12 1
1996 1996 Delegated Approvals: State rates 12 2
1996 1996 Delegated Approvals: State land 12 3
1996 1996 Delegated Approvals: Special franchise 12 4
1996 1996 Delegated Approvals: Railroad ceilings 12 5
1997 1997 Delegated Approvals: Class rates 13 1
1997 1997 Delegated Approvals: State rates 13 2
1997 1997 Delegated Approvals: State land 13 3
1997 1997 Delegated Approvals: Special franchise 13 4
1997 1997 Delegated Approvals: Railroad ceilings 13 5