New York Real Property Tax Law Title 6 - ENERGY-RELATED PUBLIC UTILITY MASS REAL PROPERTY CENTRAL ASSESSMENT PILOT PROGRAM

• 499-Tttt - Definitions.
  * When used in this title: 1. "Local energy-related public utility mass real property" means energy-related public utility mass real property that is located in...
• 499-Uuuu - Annual Fee.
  * Any costs and expenses incurred by the commissioner under the energy-related public utility mass real property central assessment pilot program shall be paid from...
• 499-Vvvv - Assessment of Local Energy-Related Public Utility Mass Real Property.
  * Subject to the provisions of section four hundred ninety-nine-ccccc of this title, the assessor in each city, town and village in counties with a...
• 499-Wwww - Assessment Ceiling.
  * 1. To determine the extent to which local energy-related public utility mass real property shall be exempt under this title, an assessment ceiling for...
• 499-Xxxx - Local Energy-Related Public Utility Mass Real Property Value.
  * The commissioner shall compute the local energy-related public utility mass real property value as follows: 1. The local reproduction cost of the energy-related public...
• 499-Yyyy - Equitable Ratio of Assessment.
  * The commissioner and any assessing authority shall be prohibited from assessing local energy-related public utility mass real property at a value that has a...
• 499-Zzzz - Equalization Rate.
  * In determining assessment ceilings, the commissioner shall apply the final state equalization rate for the assessment roll of the local assessing jurisdiction for which...
• 499-Aaaaa - Tentative Determination of Assessment Ceiling; Notice, Complaints and Hearing.
  * 1. Each year the commissioner shall make a tentative determination of an assessment ceiling for all local energy-related public utility mass real property. Thereafter,...
• 499-Bbbbb - Final Determination of Assessment Ceiling; Certificate.
  * 1. After the hearing provided in section four hundred ninety-nine-aaaaa of this title, the commissioner shall finally determine the assessment ceiling for the local...
• 499-Ccccc - Application of Assessment Ceiling; Computation of Exemption.
  * 1. Upon receipt of a certificate setting forth the final certified assessment ceiling for local energy-related public utility mass real property, the assessor shall...
• 499-Ddddd - Reports to Commissioner.
  * 1. The commissioner may require from an owner of local energy-related public utility mass real property an annual report that shall include such information...
• 499-Eeeee - Inspection of Accounts and Property of Public Utilities.
  * 1. The commissioner shall, upon reasonable prior notice, have access at reasonable times to reasonable disclosure of accounts and records established and maintained by...

Last modified: February 3, 2019