N.Y. Real Property Tax Law § 200-a: Powers of the state board of real property tax services

§ 200-a. Powers of the state board of real property tax services. 1.

The powers, functions, duties, and obligations of the state board of

real property tax services shall be separate from and independent of the

authority of the department of taxation and finance. Such board shall be

empowered to adopt such guidelines as may be necessary for the effective

management of its decision-making process.

2. The state board of real property tax services shall have the

following powers in relation to real property tax administration:

* (a) The power to determine the final special franchise value,

special franchise assessment, railroad ceiling, state equalization rate

or any other equalization product established pursuant to this chapter

for which a complaint has been filed, as provided by sections four

hundred eighty-nine-o, four hundred eighty-nine-ll, six hundred

fourteen, twelve hundred ten, twelve hundred fifty-three, and twelve

hundred sixty-three of this chapter;

* NB Effective until January 1, 2031

* (a) The power to determine the final special franchise value,

special franchise assessment, railroad ceiling, state equalization rate

or any other equalization product established pursuant to this chapter

for which a complaint has been filed, as provided by sections four

hundred eighty-nine-o, four hundred eighty-nine-ll, six hundred

fourteen, twelve hundred ten, twelve hundred fifty-three, and twelve

hundred sixty-three of this chapter;

* NB Effective January 1, 2031

(b) The power to hear and determine reviews relating to determinations

made by county equalization agencies, as provided by sections eight

hundred sixteen and eight hundred eighteen of this chapter; and

(c) The power to hear and determine reviews relating to determinations

of STAR eligibility made by the department of taxation and finance as

provided by section four hundred twenty five of this chapter.

3. The provisions of section five hundred twenty-five of this chapter

shall apply so far as practicable to a hearing conducted by the board of

real property tax services pursuant to this chapter.