New York State Bureau of Equalization Rates Local Government Applications for State Aid Under Railroad Tax Abatement Program B1207

New York State Bureau of Equalization Rates Local Government Applications for State Aid Under Railroad Tax Abatement Program

Some content may contain outdated and offensive terminology. See: New York State Archives Statement on Language in Descriptive Resources

Overview of the Records

Repository:

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

Summary:

State aid was available to local governments to replace real property tax revenue lost under a railroad tax abatement program. Local governments were required to apply for the 50 percent tax relief. This series consists of state aid applications, which include payee's name and address; total and percentage of taxes levied; adjusted base year tax levy; and requested amount of state aid.

Creator:

New York (State). Bureau of Equalization Rates

Title:

Local government applications for state aid under railroad tax abatement program

Quantity:

0.4 cubic feet

Inclusive Dates:

1959-1979

Series Number:

B1207

Administrative History

The special state aid was available only to taxing units in which real property taxes on railroads in 1959 exceeded $100,000 or two percent of the total amount of taxes levied on all real property. The local government was required to apply to the State Board of Equalization and Assessment for a 50 percent tax relief for the last revenue.

Scope and Content Note

This series consists of applications by local governments for special state aid to replace real property tax revenue lost under a railroad tax abatement program. Each application contains the following information: voucher number; payee's name and address; name of the individual submitting an application (e.g. town supervisor); total taxes levied on railroad transportation property in the taxing unit; percentage of total taxes levied on railroad transportation property; adjusted base year (1959) tax levy on railroad transportation property; and the total amount of state aid payment requested. Special schedules provide additional information on the assessed valuation of railroad transportation property and the tax thereon.

The applications are grouped as follows: a general summary for the whole state (broken down by county); applications by counties and towns (alphabetical under each county); applications by villages (alphabetical); and applications by school districts (alphabetical by city school district, then by central and other types of districts). Under each municipality or district the applications are arranged in reverse chronological order (latest year first).

Other Finding Aids

Available at Repository

Available at the repository: alphabetical card indexes (separate sets of cards for counties, cities, towns and special districts, and for villages) providing summary data on the amount of special aid given each year.