Correspondence and subject files relating to real property assessment, equalization, and taxation
Some content may contain outdated and offensive terminology. See: New York State Archives Statement on Language in Descriptive Resources
Overview of the Records
New York State Archives
New York State Education Department
Cultural Education Center
Albany, NY 12230
55 cubic feet
Arrangement
Arranged by location (county, city, town, etc) or subject.
Administrative History
Records document functions later performed by the State Board of Equalization and Assessment (1949-1960), the Division of Equalization and Assessment (1960-1995), and the Office of Real Property Services (1995-on).
Scope and Content Note
Series contains documents from the office of agency counsel relating to real property tax exemptions; utility property tax exemptions; utility property assessments; appeals of local assessments; equalization rates (county and state); pending legislation on real property taxation and assessment; training and standards for local assessors; special investigations; special franchise hearings (ca. 1910-1941); and tax certiorari proceedings. There are also files on conferences of state and national tax organizations (ca. 1907-1946).
Other Finding Aids
Available at Repository
Folder list.
Access Restrictions
There are no restrictions regarding access to or use of the material.