Department of Taxation and Finance FOIL Subject Matter List

Listing of Records of the Department of Taxation and Finance
Updated March 10, 2016

(Office of Real Property Tax Services, see below)
(State Board of Real Property Tax Services, see below)

• Affirmative action plan, with Americans with Disabilities Accommodation requests, employment data forms, resume files, employee rosters and survey records
• Bond certifications
• Business and/or individual taxpayer registration/incorporation records; vendor and/or agent listings
• Business and/or individual tax liability records, seizures, warrants, telephone contact reports
• Child support information (in conjunction with NYS Office of Children and Family Services)
• Conference documents: Conciliation and Mediation Services, Office of Counsel, Audit Division
• Contract award information, Requests for Proposal, Technical and Financial Proposals, related correspondence
• Correspondence received by the Department from taxpayers and/or outside agencies and responses
• Decisions and determinations of State Tax Commission, Administrative Law Judges, and Tax Appeals Tribunal
• Departmental directives/policies/notifications
• Disclosure requests and responses
• Employees' unions: procedures, forms, roster information
• Federal/state/city exchange of information procedures
• FOIL requests, responses and appeals
• Hazardous waste reports (in conjunction with NYS Department of Environmental Conservation)
• Individual and/or business taxpayer audit files
• Internal Audit and Quality Control reports
• Internal work assignment records, tracking records, and inventories
• Inventory of all tax forms and instructions, publications, notices
• Legal: Departmental litigation, legislation, opinions, tax rulings/regulations, resolutions
• Legislative and budget documents
• Mailing lists
• Organizational charts/floor plans
• Personal privacy protection law requests, responses and appeals
• Personnel records: payroll, rosters, time records, performance indicators, grievances, disciplinary action, awards/commendations, travel records, insurance/medical records
• Press office releases and newsclips
• Property tax freeze credit information
• Revenue distributions
• Speeches and schedules
• School Tax Relief (STAR) information
• Statistical reports: by tax, division/office, business, locality
• Subpoenas
• Systems design, testing and analyses records
• Tax filings by individual and/or business taxpayers; refund information; telephone contact reports
• Training and/or instructional manuals/materials
• Treasury: checks, bank tapes, investment and expenditure data

Office of Real Property Tax Services

• Real Property Data Management (data available for most recent 10 years)
  • Assessor's Reports - summary of total assessed value of locally assessed property, list of changes of total assessed value and changes in level of assessment factors for cities, towns and villages
  • Assessment Rolls - stored on electronic media pursuant to RPTL, Article 15-C
  • Sales - Real Property Transfer Reports and sales correction documents
• Education - Local Assessment Officials
  • Educational and class attendance records for assessors, board of assessment review members, real property appraisers and county directors
  • List of candidates for appointed assessor positions
• Equalization Rates (generally, data available for most recent 10 years)
  • Adjusted base proportion and current base proportion data submitted by localities
  • Certificates of final State equalization rates
  • County equalization
  • Market value survey data used in determining rates
  • Notices of apportionment rates
  • Notices of class equalization rates
  • Notices of class ratios
  • Notices of residential assessment ratios and computation reports
  • Notices of special equalization ratios and computation reports
  • Notices of special equalization rates
  • Notices of tentative State equalization rates
  • Rate computation reports (Data Reports 1-6)
• Regional Offices
  
  • Market Value Survey Data
    • Appraisal selection reports with locator maps of appraisals and sales sampled
    • Data in support of Sales Ratio Studies and Computer Assisted Mass Appraisal (CAMA) models used for the residential property class
    • Documentation to support appraised values for Market Value Survey sample selections
  • Local Government Assistance Program
    • Appraisals of highly complex properties completed at request of local officials
    • Specific documentation for valuation methods used, such as regression models and comparable sale weights, for localities where ORPTS provided valuation processing
    • Written material by locality which may include: letters of agreement between locality and ORPTS, status reports on progress of current reassessment projects, requests for proposals sent by localities requesting contractor assistance, contracts between locality and contractor, requests from localities and service bureaus for software
  • State Aid Program - Documentation regarding certification or denial of applications for State aid
• Real Property Research
  • Exemption report information (municipal summary level)
  • Coefficient of Dispersion data (municipal summary level)
• Valuation Services
  • Agricultural Program - agricultural assessment values
  • Oil & Gas - Unit of Production Values
  • Railroad Ceiling Assessments - company reports, ceiling calculations, notices and certificates
  • Special Franchise Assessments and Full Values - company reports, calculations, notices and certificates
  • Telecommunications Ceilings for Mass Property in the Private Right-of-Way - company reports, calculations, notices and certificates
  • Utility Values which support the Full Value Measurement program - equalization rate support (appraisals and trends) and advisory appraisals
  • Valuation Support Data - site improvement costs and trending indices

State Board of Real Property Tax Services - agenda, appeals and complaints, meeting material, minutes and resolutions

Related links: Committee on Open Government