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Apportionment of assessments - Recently Asked Questions

The following is a set of Recently Asked Questions (RAQs) from local officials about the Real Property Tax Law.  It is essentially a distillation of selected e-mail exchanges, with each answer representing an informal expression of our reading of the law that was then in effect.  We must emphasize that the answers they contain are purely advisory, may not be equated to formal Opinions of Counsel, and should not be construed to be binding in any way.  Assessors and other local officials seeking definitive legal advice should consult their municipal attorneys.


Issue Number

Question

2013

 
RAQ #1  10/31/13 On 9/19/2013, we received a question involving a parcel that was split and sold on May 3, 2013. There is a building on the property that will be demolished this fall. One third of the property was split off as a "highway taking." That portion runs through the building, which was standing on taxable status still and remains intact. The remainder of the lot and building are still owned privately. The private owner suggests she should only pay taxes on the land as this building is going to be torn down and NYS DOT owns the other one third of it. The question is whether the value of the building should be disregarded when the apportionment is done.

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