Skip universal navigation

New York State Universal header

Skip to main content

Valuation standards footnotes

USPAP, The Appraisal Foundation, 2002 Edition, Ethics Provision, page 7.

While appraisals, in general, are subject to the open records laws commonly known as FOIL (Freedom of Information Laws) in New York State, Survey appraisals are generally not subject to disclosure until they are used in a Full Value Measure or rate making process. Advisory Appraisal are not subject to disclosure until complete and provided to and reviewed by the requesting municipality and the property owner. Litigation appraisals are not disclosable until judicial processes dictate the exchange of appraisals.

New York State Archives and Records Administration (SARA).

Each county in New York State (except in New York City) is responsible for the preparation and maintenance of tax maps RPTL    202, 503 according to rules 9 NYCRR Part 189.

See "Procedures for Utility Company Assessment Roll Standardization (UCARS)"

USPAP Standard Rule 6 - 2 (g)

Ibid sub (i)

Ibid sub (ii)

RPTL   301

RPTL   302 - 4

RPTL   302 - 1 also "... real property in a city or town not subject to the provisions of this section shall be determined as of the date provided by law applicable to such city or town, or if not so provided, then as of the date the assessment roll is completed and filed prior to the hearing of complaints in connection therewith. The date of taxable status of the real property contained on any assessment roll shall be imprinted or otherwise indicated at the top of the first page of each volume of such roll."

General Electric Co. v. Macejka, 117 A.D.2d 896, 498 N.Y.S.2d 905, 906 (3d Dept., 1986)

10 Op. Counsel SBRPS No. 45, Kalski v. Fitzgerald, 25 A.D.2d 573, 266 N.Y.S. 2d 620 (3d Dept., 1966), Addis Co. v. Srogi, 79 A.D.2d 856, 434 N.Y.S.2d 489 (4th Dept., 1980 mot. lv. to app. den., 53 N.Y.2d 603, 421 N.E.2d 853, 439 N.Y.S.2d 1026 (1980),

Pollack v. Bd. of Assessors, 62 A.D.2d 1019, 403 N.Y.S.2d 762 (2d Dept., 1978)

General Electric Co. v. Macejka, 117 A.D.2d 896, 498 N.Y.S.2d 905, 906 (3d Dept., 1986)

USPAP Standard Rule 6 - 5 (e)

Weingarten v. Town of Ossining, 85 A.D. 2d 697, 445 N.Y.S.2d 480 (2d Dept., 1981)

Czuchman v. Bd. of Assessors, Supreme Court, Nassau County, Rossetti 12/14/92, n.o.r.; Hicks Nurseries v. Bd. of Assessors, Supreme Court, Nassau County, Rossetti 4/8/93, n.o.r.); Hicks

RPTL 606 - 3 Where an assessing unit other than a special assessing unit implements ... a revaluation or update ... [...means a systematic review of the assessments of all of the locally assessed properties and the revision of such assessments to maintain compliance with the standard of assessment ... RPTL   102 - 22] ... the valuation date of the revaluation or update is as current or more current than the full value standard of the market value survey used to establish the state equalization rate for that assessment roll, in assessing special franchises the state board shall value that property as of the valuation date applicable to the revaluation or update, ... shall apply the uniform percentage of value prevailing on the assessment roll for which the assessment is established rather than the state equalization rate or special rate. Provided, however, except in the year in which a revaluation or update is completed, if the difference between the uniform percentage of value and the state equalization rate or special rate equals or exceeds ten percent of the state equalization rate or special rate, then the State Office of Real Property Tax Services shall conduct an investigation to determine why there is such a difference. The written report of the investigation shall be provided to the state board prior to the use of the uniform percentage of value to determine any final assessments referenced above.

RPTL 606 - 4 In a special assessing unit, the state board shall determine the full value of such special franchise as of the rate valuation date for the state equalization rate established for the nineteen hundred ninety-four assessment roll and in all subsequent years the state board shall determine the full value of such special franchise as of the valuation date of the assessing unit.


RPTL   302 - 4

See footnotes 19, 20, 21

USPAP Standard Rule 6 - 2 (i)

RPTL   102 - 12 (b ) - (f ) and 17 Also see APPENDIX

USPAP Standard Rule 6 - 2 (c)

Matter of Great Atlantic & Pacific Tea Co. V. Kiernan, 42 N.Y.2d 236, 240 Matter of County of Nassau (Lido Boulevard), 43 AD2d 45, 349 N.Y.S.2d 422, affd 39 N.Y.2d 958, 353 N.E.2d 848, 386 N.Y.S.2d 886 (1976).

Op. Cit. Matter of Great Atlantic & Pacific Tea Co. V. Kiernan.

Semple School for Girls v. Boyland, 308 N.Y. 382, 126 N.E.2d 294 (1955)

City of New York (DeNigris Realty), 20 A.D.2d 42, 244 N.Y.S.2d 998 (1st Dept 1963), affd., 14 N.Y.2d 935, 200 N.E.2d 868, 252 N.Y.S.2d 329 (1964)

USPAP Standard Rule 1 - 1 (a) and Rule 6 - 1 (a)

USPAP Competency Rule

USPAP Standard Rule 1 - 1 (b) and Rule 6 - 1 (b)

USPAP Standard Rule 6 - 4 (d)

SBRPS Op. Counsel Vol. 2 No. 78 and Vol. 7 No. 19

This is often found on the data collection card and may be stored in the inventory database on the property.

USPAP Standard Rule 1 - 1 (c) and Standard Rule 6 - 1 (c)

USPAP Standard Rule 6 - 5 (a)

USPAP Standard Rule 6 - 4

USPAP Standard Rule 6 - 2 (h)

USPAP Standard Rule 6 - 5 (d)

USPAP Standard Rule 6 - 6 (a)

USPAP Standard Rule 6 - 6 (b)

USPAP Standard Rule 6 - 7

USPAP Standard Rule 6 - 7 (b), (c), (e), (f), (g), (h), (j), (k)

Updated: