New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings
Subpart 8187-2 - Review Of County Equalizations
Section 8187-2.7 - Hearings
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Hearings shall be conducted as provided in Subpart 8187-1 of this Part. The State Board may examine and inquire into the equalization complained of and the hearing officer may receive in evidence from ORPTS, evidence, documentary or otherwise, including statistical and other data in possession of ORPTS relevant to the correctness of the county equalization under review.
(b) The complainant shall have the burden of proof of proving that the equalization is unfair and inequitable.
(c) Where the equalization rates established by the county are the same as the latest State equalization rates or special equalization rates, evidence submitted at the hearing as to whether the equalization under review is fair and equitable shall be limited to the statistical, sampling and appraisal methodologies, used in making the equalization and shall not include evidence as to the valuation of specific parcels of real property.
