Current through Register Vol. 46, No. 12, March 20, 2024
(a)
Definitions.
(1)
Cost
factor is a multiplier reflecting the relative cost of an average
appraisal in an ordinary class in terms of the cost of a vacant land
appraisal.
(2)
Effective
appraisal unit is equivalent to one sample parcel of average
cost.
(3)
Reldev
is an adjustment factor based on previous class sampling error which shows the
relative difficulty of sampling classes. A reldev is computed by multiplying
the CV of an estimate by the square root of the sample size.
(4)
Sample class means an
ordinary class which is stratified with "S" intervals only. Excluded from a
sampled class are large units ("T" intervals), unsampled intervals ("U"
intervals) and the utility class.
(b)
Determination of sampled class
sample size, number of intervals, interval sample size and boundary and
contents of interval.
(1) Determine
survey unit total cost units by multiplying the number of parcels in each
sampled class by the class cost factor and sum to the survey unit level and the
special assessing unit level.
Sampled class |
Sample class cost
factor |
1A and 1B |
1.25 |
2A and 2B |
4.00 |
4 |
3.30 |
A |
1.30 |
B |
2.90 |
C |
1.20 |
(2)
Determine initial sample cost units.
(i) For
special assessing units, cities, towns, the Amityville and Wyandanch School
Districts in the Town of Babylon and village homestead assessing units,
calculate the square root of the total cost units for the special assessing
unit or survey unit, add 25 and then multiply by the appropriate cost unit
workload adjustment factor.
Assessing unit or
school district |
Cost unit workload
adjustment factor |
New York City |
1.30 |
Nassau County |
0.40 |
Cities and towns, other than special assessing units,
and village homestead assessing units |
0.74 |
Amityville or Wyandanch School District in the Town
of Babylon |
0.74 |
If the State equalization rate for the base year roll of
cities and towns, other than special assessing units, or a village homestead
assessing unit is less than 5.00, the cost unit workload adjustment factor is
increased by 25 percent.
(ii) For a village school assessing unit
first determine effective appraisal units from the following table:
Survey unit total cost
units |
Effective appraisal
units |
Less than 401 |
12 units |
401 to 1,000 |
12 units, plus one additional unit for each 200
survey unit total cost units greater than 400 |
1,001 to 3,000 |
15 units, plus one additional unit for each 500
survey unit total cost units greater than 1,000 |
Greater than 3,000 |
19 units, plus one additional unit for each 1,000
survey unit total cost units greater than 3,000 |
(a) Multiply
the effective appraisal units by the statewide weighted average cost factor for
sampled classes, 1.41.
(b) Multiply
the product from clause (a) by the cost workload adjustment
factor of 0.85.
(3) Determine tentative class sample size.
(i) For special assessing units.
(a) Determine the estimated market value of
each sampled class by dividing the assessed value of the class by the
appropriate adjusted class market value ratio, computed from a prior survey and
adjusted by the accumulated change in level of assessment from the base year
roll of the prior survey to the base year roll of the current survey. Use the
class 1 adjusted class market value ratio for classes 1A and 1B and the class 2
class market value adjusted ratio for classes 2A and 2B.
(b) Determine a survey unit class difficulty
factor for each sampled class by multiplying the estimated market value of the
class, calculated in clause (a), by the class reldev. For New
York City there is a class reldev for each survey unit class and for Nassau
County there is a class reldev for each special assessing unit class.
(c) Determine a survey unit weighted
difficulty factor for each sampled class by multiplying each survey unit class
difficulty factor, calculated in clause (b), by the square
root of the class cost factor and summing the products to a survey unit level.
In addition, for New York City determine a citywide weighted difficulty factor
by summing the products to a citywide level.
(d) Determine the tentative sampled survey
unit class sample size by dividing the survey unit class difficulty factor,
calculated in clause (b), by the square root of the class cost
factor and then dividing the resulting quotient by the survey unit weighted
difficulty factor, calculated in clause (c). This result is
then multiplied by the survey unit initial sample cost units and rounded to the
nearest integer.
(e) For New York
City, two additional calculations are required:
(1) Divide the survey unit class difficulty
factor, calculated in clause (b), by the square root of the
class cost factor and then divide the resulting quotient by the citywide
weighted difficulty factor, calculated in clause (c). This
result is then multiplied by the special assessing unit initial sample cost
units and rounded to the nearest integer.
(2) Average the sampled class tentative
sample size obtained in subclause (1) with the sampled class
tentative sample size obtained in clause (d). The quotient is
rounded to the nearest integer.
(ii) For cities and towns, other than special
assessing units, the Amityville and Wyandanch School Districts in the Town of
Babylon and village homestead assessing units.
(a) Multiply the total assessed value of each
sampled class by the square root of the class cost factor, and sum to the
survey unit level.
(b) Divide the
total assessed value of each sampled class by the square root of the class cost
factor.
(c) Divide the quotient
obtained for each sampled class in clause (b) by the sum
obtained in clause (a).
(d) Multiply the survey unit sample cost
units by the percentage obtained in clause (c). The product
rounded to the nearest integer is the sampled class tentative sample
size.
(iii) For a village
school assessing unit.
(a) Multiply the survey
unit sample cost units by the percentage that each sampled class assessed value
is of the sum of the assessed value of all sampled classes.
(b) Divide the product obtained in clause
(a) by the appropriate class cost factor to determine initial
sample size.
(c) Compare the
initial sample size from clause (
b) to the minimum class
sample size shown in the following table. The larger sample size of the minimum
sample size or the computed sample size is the sampled class tentative sample
size.
Number of parcels in
sampled class |
Minimum sampled
class sample size |
1 |
1 |
2 to 4 |
2 |
5 to 7 |
3 |
8 to 199 |
4 |
200 to 999 |
6 |
1,000 to 1,499 |
8 |
Greater than 1,499 |
10 |
(4) Determine the number of "S" intervals in
a sampled class.
(i) For New York City,
cities, towns, the Amityville and Wyandanch School Districts in the Town of
Babylon and village homestead assessing units, determine the initial number of
"S" intervals in a sampled class from Table 1 below.
(a) If the number of parcels in the sampled
class is less than 16 parcels, the initial number of intervals equals the
number of intervals indicated in the table.
(b) If the number of parcels in the sampled
class is greater than 15 parcels, the initial number of intervals is equal to
the number of intervals indicated in the table minus one.
Table 1
Number of parcels in
sampled class |
Number of
intervals |
Minimum interval
sample size |
less than 7 |
1 |
Number of parcels |
7 to 15 |
2 |
3 |
16 to 79 |
3 |
3 |
80 to 499 |
4 |
3 |
500 to 999 |
4 |
4 |
1,000 to 3,999 |
5 |
4 |
4,000 to 9,999 |
6 |
4 |
10,000 to 19,999 |
7 |
4 |
20,000 to 29,999 |
8 |
4 |
30,000 to 39,999 |
9 |
4 |
equal to or greater than 40,000 |
10 |
4 |
(ii) For Nassau County, determine the initial
number of "S" intervals in a sampled class from Table 2 below.
(a) If the number of parcels in the sampled
class is less than 20, the initial number of intervals equals the number of
intervals in the table.
(b) If the
number of parcels in the sampled class is greater than 19, the initial number
of intervals equals the number of intervals indicated in the table minus one.
Table 2
Number of parcels in
sampled class |
Number of
intervals |
Minimum interval
sample size |
less than 13 |
1 |
Number of parcels |
13 to 19 |
2 |
6 |
20 to 79 |
3 |
4 |
80 to 499 |
4 |
4 |
500 to 999 |
4 |
5 |
1,000 to 3,999 |
5 |
4 |
4,000 to 9,999 |
6 |
4 |
10,000 to 19,999 |
7 |
4 |
20,000 to 29,999 |
8 |
4 |
30,000 to 39,999 |
9 |
4 |
equal to or greater than 40,000 |
10 |
4 |
(iii) For a village school assessing unit.
(a) Determine the initial number of intervals
from the following table:
Number of parcels in
sampled class |
Initial number of
intervals |
less than 8 |
1 |
8 to 49 |
2 |
50 to 199 |
3 |
200 to 399 |
4 |
400 to 599 |
5 |
600 to 699 |
6 |
700 to 799 |
7 |
800 to 899 |
8 |
900 to 999 |
9 |
greater than 999 |
10 |
(b)
Compare the initial number of intervals determined from the preceding table to
the result of dividing the sample size by two, and select the smaller of the
two numbers as the number of intervals in the sampled class.
(5) Determine the
boundaries and contents of "S" intervals.
(i)
Sum the parcel assessed values in the sampled class from high to low, and test
the sum after each parcel is added.
(ii) At each step in the process, test the
cumulative assessed value of the interval being constructed against the result
of the sampled class total assessed value, minus the cumulative assessed value
of previously completed intervals, divided by the number of intervals left to
be completed.
(iii) When the test
indicates that, including the latest parcel added, the cumulative assessed
value for the interval exceeds the test amount, the latest parcel is determined
to be included in the interval, and the interval being processed is
complete.
(iv) When an interval is
complete, the interval total assessed value is subtracted from the sampled
class test amount remaining to be assigned, and the count of intervals
remaining to be constructed is reduced by one.
(v) This procedure continues until all
parcels in the sampled class have been assigned to a value interval.
(vi) For identification purposes, the value
interval which contains the parcel with the lowest assessed value is numbered
"001." Subsequent intervals are identified from low to high by adding one to
the previous interval identifying number.
(6) Determine boundaries and contents of
subintervals.
(i) For special assessing units,
cities, towns, the Amityville and Wyandanch School Districts in the Town of
Babylon and village homestead assessing units.
(a) Examine the first value interval (S001)
and determine the number of parcels that it contains.
(1) If the interval contains less than 15
parcels, or all the parcels in the original interval have the same assessed
value, the boundaries and contents of the interval remain unchanged.
(2) If the interval contains 15 or more
parcels with different assessed values, create two subintervals by comparing
the assessed values of the parcels in the original interval to the mean
assessed value of the original interval and assigning parcels, highest assessed
value to lowest, to the higher subinterval until an assessed value not greater
than the mean assessed value is found.
(3) The first parcel found with an assessed
value not greater than the mean assessed value of the original interval, and
all remaining parcels from the original interval, are assigned to the lower
subinterval.
(b) For
identification purposes, the subinterval which contains the parcel with the
lowest assessed value is numbered "001." The second subinterval is numbered
"002." Subsequent intervals are identified from low to high by adding one to
the previous interval identifying number.
(7) Allocate class tentative sample size to
"S" intervals.
(i) For special assessing
units, cities, towns, the Amityville and Wyandanch School Districts in the Town
of Babylon and village homestead assessing units.
(a) The class tentative sample size, rounded
to the nearest integer, is divided by the number of intervals, resulting in an
integer and a remainder. Interval sample sizes are then set, from the lowest
value interval to the highest, equal to the integer plus one for the number of
intervals equal to the remainder, and equal to the integer for any additional
intervals.
(b) Compare the interval
sample sizes from clause (a) to the minimum interval sample
sizes shown in paragraph (4) of this subdivision; the larger sample size is the
interval sample size.
(c) A sampled
class in Nassau County which has greater than 19 parcels and two intervals has
a minimum interval sample size of six. A sampled class in Nassau County which
has greater than 19 parcels and three intervals has a minimum interval sample
size of four.
(ii) For a
village school assessing unit, determine the interval sample size in the manner
described in clause (i)(a) of this paragraph. The sample size
so determined for a given interval must be a minimum of two.
(iii) Where the interval sample size would be
greater than the number of parcels in the interval, the interval sample size is
equal to the number of parcels.
(iv) The sum of the interval sample sizes is
the sampled class sample size.
(v)
The sampled class sample size cannot exceed the number of parcels in the
class.
(8) Pooling of
intervals and sample sizes for a village school assessing unit.
(i) Examine each interval, from the highest
numbered interval to the lowest, to insure that the interval passes either of
the following tests:
(a) the interval sample
size times two is not greater than the number of parcels assigned to the
interval; or
(b) the interval
sample size is not greater than the result of the number of parcels in the
interval minus 10.
(ii)
If the interval fails both tests, the interval is pooled with the next lowest
interval by summing the number of parcels, assessed value and sample sizes for
the two intervals.
(iii) Once an
interval, or a pooled interval, passes either test, the testing ends for the
sampled class.