New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8193 - Assessor's Reports
Subpart 8193-4 - Assessor's Report For Equalization Purposes And Of Exempt Property For All Assessment Rolls Required To Be Filed On Or After January 1, 1996
Section 8193-4.2 - Filing of the assessor's report

Universal Citation: 20 NY Comp Codes Rules and Regs § 8193-4.2

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Each assessing unit shall annually file the assessor's report with ORPTS using:

(1) forms prescribed by ORPTS;

(2) computer files (rps.db and rps.log) and accompanying paper reports (Assessor Report - Municipal Reports) of the New York State Real Property System (RPS);

(3) for assessing units, other than special assessing units, not using RPS, computer files in a format specifically prescribed by ORPTS. These files must meet all the requirements of section 8193-4.4 of this Subpart; and

(4) computer files must be transmitted by Internet, CD, DVD, diskette, zip disk or such other format which has received prior annual approval of ORPTS.

(b) The assessor's report shall be filed:

(1) by the Commissioner of Finance for the City of New York, who shall file a separate report for each borough;

(2) by the Chairman of the Nassau County Board of Assessors, who shall file a separate report for each city, town and village for which the county assesses;

(3) by the Tompkins County Director of Assessment, who shall file a separate report for each city, town and village for which the county assesses;

(4) by the town assessor for each village within such town that has adopted a local law as provided in subdivision 3 of section 1402 of the Real Property Tax Law; provided, however, that such report shall be submitted as part of the assessor's report for the town, and no separate report for the village will be required;

(5) by the assessor for each consolidated or coordinated assessing unit, who shall file a separate report for each assessing unit;

(6) in all other cities, towns and villages by the sole assessor of the city, town or village, or the chairman of the board of assessors or other member of the board of assessors designated by a majority of such board to file the assessor's report; or

(7) the chief executive officer of the assessing unit or chairperson of the board of directors of a consolidated assessing unit in the event there is no assessor.

(c) For each assessing unit located in a county which has a real property tax services agency, a copy of the assessor's report shall be filed with the county director of real property tax services at the time that it is filed with ORPTS.

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