New York (State). State Board of Equalization and Assessment

The State Board of Equalization and Assessment was established in 1949 as a temporary state commission. It assumed responsibilities from the Dept. of Tax and Finance for setting state equalization rates, reviewing county equalization rates, appraising certain categories of property, and training and advising local tax assessors. It continued as a "temporary" commission until 1960 when it was placed within a new Office for Local Government. When that office was abolished in 1975, a separate Division of Equalization and Assessment was established within the Executive Dept. The State Board was continued with the same powers and duties.

From the description of Delegated approvals on rates and assessments, 1979-1987. (New York State Archives). WorldCat record id: 81935499

Flooding resulting from Hurricane Agnes in June 1972 caused real property damage in 26 Hudson Valley, Central, and Southern Tier counties of New York. The following year, the Legislature passed a law providing tax relief for affected property owners and localities.

Property owners applied to the State Board of Equalization and Assessment for tax abatements for damaged real property. As the supervising agency for assessments on taxable real property, the Board's responsibilities include coordinating assessments for use in distributing state aid and advising localities on real property tax problems. Upon receipt of an application for tax abatement for flood-damaged property, the Board inspected the property and determined the percentage of loss. Local assessors then calculated the actual tax abatement. The Board also determined the amount of additional state aid to be paid to municipalities and special districts to compensate for the tax loss (except for school districts, for which the amount was determined by the Commissioner of Education).

From the description of Hurricane Agnes flood maps, 1972. (New York State Archives). WorldCat record id: 81587288

Chapter 39 of the Laws of 1973 provided for tax abatement to the extent of the damage on properties damaged as a result of Hurricane Agnes; it also provided for state assistance to local governments and school districts to compensate for revenue loss because of such tax abatements.

The abatements were granted for the latest local fiscal year for which taxes were levied on an assessment roll having a taxable status prior to the disaster. In most localities the abated bill was calculated on assessment rolls completed in 1972. Tax abatement was for one year (subsequent years would reflect property conditions after the disaster). State aid was provided for two additional years.

Tax abatements were granted on the basis of applications by property owners and the percentage loss of each damaged parcel. The statute applied to damaged properties in the designated disaster area. The state board determined the percentage loss, subject to modification by local boards of assessment review. Local boards were required to meet and hear requests by taxpayers for modification of the percentage loss determined by the board. The law also gave specific duties to local officials on calculating the amount of tax abatements, notifying property owners on amounts due, making refunds, and applying for state and federal aid. Once the state board had delivered to the local assessor a list of all parcels for which applications had been received, the local assessor would complete the abatement list, publish notice of its completion for public scrutiny, and establish the time and place of meetings of the local board of assessment review to determine modifications. After this process the board of assessment review delivered a certified statement to the assessors verifying changes in the percentage loss, and the assessors made the changes to the tax bills.

From the description of Lists, reports, statistical printouts, and related materials on land affected by Hurricane Agnes floods, 1972. (New York State Archives). WorldCat record id: 77593515