New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8186 - State Equalization Rates, Ratios And Adjustments
Subpart 8186-26 - 1992 Market Value Survey Procedures
Section 8186-26.3 - Valuation date; taxable status date
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 8186-26.3
Current through Register Vol. 46, No. 12, March 20, 2024
The valuation date for a market value base survey, subsequent to the 1983 survey, is January 1, of the year designating the survey. Sample parcels shall be appraised as of the valuation date according to their physical condition and ownership as of the taxable status date of the base year roll.
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