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New York Consolidated Laws, Real Property Tax Law - RPT § 200-a. Powers of the state board of real property tax services

Current as of January 01, 2026 | Updated by Findlaw Staff

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) [Eff. until Jan. 1, 2027, pursuant to L.2013, c. 475, § 4.  See, also, par. (a), below.] 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, four hundred ninety-nine-pppp, six hundred fourteen, twelve hundred ten, twelve hundred fifty-three, and twelve hundred sixty-three of this chapter;

(a) [Eff. Jan. 1, 2027, pursuant to L.2013, c. 475, § 4.  See, also, par. (a), above.] 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;

(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   1 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.

1  So in original. (“twenty five” should be “twenty-five”.)
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Cite this article: FindLaw.com - New York Consolidated Laws, Real Property Tax Law - RPT § 200-a. Powers of the state board of real property tax services - last updated January 01, 2026 | https://codes.findlaw.com/ny/real-property-tax-law/rpt-sect-200-a/

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