New York State Racing and Wagering Board
REGULATION OF BINGO
(Technical Assistance Program)
Objective: Assists in the supervision, licensing and regulation of bingo and the conduct of bingo games.
Administering Agency: NYS Racing and Wagering Board
NYS Object Code: NA Year Established: 1957
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY General Municipal Law, Art. 14H; NY Executive Law, Article 19B
Regulation: 9 NYCRR Part 5800 et seq.
Program Contact: Fiscal Contact:
Felix Hester NA
Assistant Counsel
NYS Racing and Wagering Board
120 Broadway, 13th Floor
New York, NY 10271
(212) 417-4211
Eligibility: Counties, Cities, Towns, Villages and Private Non-Profit Groups.
Type of Program and Special Restrictions: Optional, but once chosen subject to mandated State
requirements.
Action Required to Receive Aid: A request for technical assistance.
Description of Aid:
Assistance provided regarding the interpretation of the bingo licensing law, bingo control law and rules and
regulations governing the conduct of bingo.
Comments:
Authorized organizations include bona fide religious, charitable, educational, fraternal, civic, service, veterans
organizations and volunteer firefighters.
New York State Racing and Wagering Board
REGULATION OF GAMES OF CHANCE
(Technical Assistance Program)
Objective: Assists in the supervision, licensing and regulation of games of chance and the conduct of games of
chance, including bell jar tickets and charitable raffles.
Administering Agency: NYS Racing and Wagering Board
NYS Object Code: NA Year Established: 1975
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY General Municipal Law, Art. 9A
Regulation: 9 NYCRR Part 5600 et seq.
Program Contact: Fiscal Contact:
Felix Hester NA
Assistant Counsel
NYS Racing and Wagering Board
120 Broadway, 13th Floor
New York, NY 10271
(212) 417-4211
Eligibility: Counties, Cities, Towns, Villages and Private Non-Profit Groups.
Type of Program and Special Restrictions: Optional, but once chosen subject to mandate State
requirements.
Action Required to Receive Aid: A request for technical assistance.
Description of Aid:
Assistance provided regarding the interpretation of the games of chance licensing law and the rules and
regulations regarding the conduct of games of chance. In addition, effective January 1997, Racing and
Wagering Board will be enforcing the new bell jar ticket compliance legislation on a statewide basis; this
replaces the local municipal law enforcement mandate regarding bell jar ticket compliance.
Comments:
Authorized organizations include bona fide religious, charitable, educational, fraternal, civic, service, veterans
organizations and volunteer firefighters.
Office of Real Property Services
ASSESSMENT TRAINING SERVICES (ATS)
(Technical Assistance Program)
Objective: ATS administers the training and education program for local assessment officials. It also certifies
that persons being considered for assessment posts meet all qualifications. Some officials involved in courses
of required training are eligible for reimbursement of expenses incurred in successful completion of courses.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: NA Year Established: 1970
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY Real Property Tax Law, Article 15-A
Regulation: 9 NYCRR 188
Program Contact: Fiscal Contact:
Michael Call NA
Director
Assessment Training Services
NYS Office of Real Property Services
16 Sheridan Avenue
Albany, NY 12210
(518) 486-6415
Eligibility: County, city and town assessors; county directors of real property tax services, real property ap-
praisers employed by local government for appraisal duties pertaining to assessment of real property for
purposes of taxation; Board of Assessment Review members, support staff in offices of assessors and real
property tax directors (if space is available).
Type of Program and Special Restrictions: Mandated, required by State law or regulation.
Action Required to Receive Aid: Completion of basic course of training for certification for county dir-
ectors, assessors, real property appraisers and members of Board of Assessment Review. County directors, sole
elected and appointed assessors must also stay current in continuing education requirements.
Description of Aid:
Provides individual candidates for certification and continuing education with their current status, and assists
them in meeting their respective requirements.
Office of Real Property Services
CONSOLIDATION INCENTIVE AID
Objective: State assistance funds for NYS cities or towns or constituent municipalities of a consolidated assessing
unit for efficiencies in Real Property Tax Administration.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: NA Year Established: 1994
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY Real Property Tax Law, Section 1572-a
Regulation: NA
Program Contact: Fiscal Contact:
Patricia E. Quinn Same
Principal Real Property Information
Systems Specialist
NYS Office of Real Property Services
Sheridan Hollow Plaza
16 Sheridan Avenue
Albany, NY 12210-2714
(518) 473-8322
Eligibility: Cities and Towns which coordinate assessing functions, form a consolidated assessing unit, or contract
with the county for assessment services. County assessing units created after April 1, 1996 are eligible for State
aid.
Type of Program and Special Restrictions: Optional, but once chosen subject to mandated State require-
ments. Municipalities that revert to separate assessing within ten years must return a prorated portion of the
aid payment to the State.
Action Required to Receive Aid: Non-competitive application for aid required.
Description of Aid:
Flow of Funds: State to Local. Monies are provided as a reimbursement.
Type of Aid: Project Grant
Formula: Aid is based on assessment roll parcel count. A one-time payment of $7.00 per parcel, with a maxi-
mum of $140,000 per assessing unit.
Matching Requirement: NA
Maintenance of Effort: NA
Amounts Appropriated:
Federal Funds State General Funds State Spec. Rev.
SFY 94-95 NA $ 100,000 NA
SFY 95-96 NA 1,000,000 NA
SFY 96-97 NA 250,000 NA
Amounts Disbursed:
Federal Funds State General Funds State Spec. Rev.
SFY 94-95 NA NA NA
SFY 95-96 NA $139,490 NA
Office of Real Property Services
EMERGENCY FINANCIAL AID TO CERTAIN CITIES
Objective: Provides financial assistance to cities which are nearing their constitutional tax limits and/or have a
large portion of exempt property.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: 60301 Year Established: 1975
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY State Finance Law, Section 54-C
Regulation: NA
Program Contact: Fiscal Contact:
Edward L. English NA
Equalization Rates Analyst
Equalization Support Services
Office of Real Property Services
16 Sheridan Avenue
Albany, NY 12210-2714
(518) 474-5665
Eligibility: Cities with a population of less than one million but more than 125,000. Also, cities with population
greater than 100,000 but less than 125,000 in which the assessed value of exempt property exceeds the assessed
value of taxable property.
Type of Program and Special Restrictions: Mandated, required by State law or regulations.
Action Required to Receive Aid: Submission of certified assessed values and tax rates.
Description of Aid:
Flow of Funds: State to Local. Monies are provided in advance of expenditure.
Type of Aid: Ongoing
Formula: Complex formula, see provisions in Section 54-C.
Matching Requirement: NA
Maintenance of Effort: NA
Amounts Appropriated:
Federal Funds State General Funds State Spec. Rev.
SFY 94-95 NA $26,473,913 NA
SFY 95-96 NA 27,532,870 NA
SFY 96-97 NA 26,473,913 NA
Amounts Disbursed:
Federal Funds State General Funds State Spec. Rev.
SFY 94-95 NA NA* NA
SFY 95-96 NA NA* NA
*Disbursements are not the responsibility of the Office of Real Property Services.
Office of Real Property Services
IMPROVED REAL PROPERTY TAX ADMINISTRATION
Objective: State assistance funds for NYS cities, towns and counties for improvements in Real Property Tax
Administration.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: 60701 Year Established: 1977
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY Real Property Tax Law, Article 15-B, Sections 202,504
Regulation: 9 NYCRR 192
Program Contact: Fiscal Contact:
Patricia E. Quinn Same
Principal Real Property Information
Systems Specialist
NYS Office of Real Property Services
Sheridan Hollow Plaza
16 Sheridan Avenue
Albany, NY 12210-2714
(518) 473-8322
Eligibility: Counties, Cities and Towns. All counties, cities and towns are eligible through compliance with the
NYS Regulations 9 NYCRR 192 and 201 as required prior to certification for State aid.
Type of Program and Special Restrictions: Optional, but once chosen subject to mandated State
requirements.
Action Required to Receive Aid: Non-competitive application for aid required.
Description of Aid:
Flow of Funds: State to Local. Monies are provided partially as an advance and partially as a reimbursement.
Type of Aid: Project Grant
Formula: Aid is based on assessment roll parcel count, and types of improvements accomplished. Aid is paid
in phases: $3.00 per parcel is paid for an approved plan for collection and maintenance of real property
valuation data; $2.00 per parcel for implementation of the approved plan; $2.00 per parcel for implementation
of a system for preparing assessment and tax rolls, and tax bills; $3.00 per parcel for implementing all of the
above plus a system for tax accounting and full disclosure of property tax information. This program will be
phased out in 1998. New program effective beginning with the 1996 assessment rolls: $5.00 per parcel in the
year of a revaluation or update (only once in a three year period) and $2.00 per parcel in other years.
Matching Requirement: NA
Maintenance of Effort: NA
Amounts Appropriated:
Federal Funds State General Funds State Spec. Rev.
SFY 94-95 NA $4,126,500 NA
SFY 95-96 NA 3,600,000 NA
SFY 96-97 NA 3,897,000 NA
Amounts Disbursed:
Federal Funds State General Funds State Spec. Rev.
SFY 94-95 NA $3,818,384 NA
SFY 95-96 NA 2,765,964 NA
Office of Real Property Services
LEGAL ADVICE AND COUNSEL
(Technical Assistance Program)
Objective: A resource of legal advice to assessing officials, other governmental officials, and attorneys on matters
relating to the administration of the real property tax. Selected opinions on such matters raised in the past have
been published and copies are available from Counsel's office. Depending on the nature of the issue involved,
responses may be made immediately by phone, or in writing subsequent to appropriate degree of legal research
and/or in writing subsequent to the appropriate degree of legal research and staff review.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: NA Year Established: 1949
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY Real Property Tax Law, Section 202-1(g)
Regulation: NA
Program Contact: Fiscal Contact:
Richard Sinnott NA
Director of Counsel
NYS Office of Real Property Services
16 Sheridan Avenue
Albany, NY 12210
(518) 474-6753
Eligibility: State Government, Counties, Assessing Units, Taxing Jurisdictions, Public Authorities and Attorneys.
Type of Program and Special Restrictions: Optional, without any State mandated requirements.
Action Required to Receive Aid: Questions pertaining to the administration of the real property tax should
be brought to the attention of the Office of Counsel by telephone, or preferably, by letter. Complex issues will
require a written request or response.
Description of Aid:
Provides advice and counsel to officials and attorneys on matters relating to real property taxation.
Office of Real Property Services
REAL PROPERTY SYSTEM (RPS)
(Technical Assistance Program)
Objective: Software and technical assistance for real property tax administration at the municipal level.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: NA Year Established: 1981
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY Real Property Tax Law, Article 15-c
Regulation: 9 NYCRR 190-5
Program Contact: Fiscal Contact:
Bonita Scott NA
Director
Real Property System
NYS Office of Real Property Services
16 Sheridan Avenue
Albany, NY 12210
(518) 473-1565
Eligibility: County, City, Town and Village Assessing Units.
Type of Program and Special Restrictions: Optional, without any State or Federal mandated
requirements.
Action Required to Receive Aid: Persons interested in receiving, or finding out more information about this
assistance should contact the Director of RPS, or the manager of the regional office nearest them. (Regional
offices are located in Albany, Batavia, Garden City, Newburgh and Syracuse.)
Description of Aid:
The NYS Real Property System is a set of manual and computerized procedures which function in concert to
administer all elements of the real property tax in an orderly and efficient way. The system is supported by
the Division's RPS Team and by staff in our regional offices. The RPS Team is responsible for computer
software support and documentation. Regional staff work directly with local assessment officials and their
staffs to improve administration of the property tax. In addition to computer software, assistance ranges from
answering local questions to a two-to-three year commitment of assistance in a complete reassessment program.
Office of Real Property Services
REASSESSMENT PROJECT SUPPORT
(Technical Assistance Program)
Objective: The goal of a reassessment project is to assess all properties within the municipality at a uniform per-
centage of value. For those projects that are initial revaluation, the goal is to collect a complete and accurate
inventory of all parcels in the municipality and then use this data to reassess all parcels at a uniform percent
of value. Guidance and assistance to local municipalities is provided during these projects by staff regional
offices.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: NA Year Established: NA
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NA
Regulation: NA
Program Contact: Fiscal Contact:
Daniel J. Curtin NA
Director
Regional Support Services
NYS Office of Real Property Services
16 Sheridan Avenue
Albany, NY 12210
(518) 474-5713
Eligibility: County, City, and Town Assessing Units. Village assessing units are not eligible.
Type of Program and Special Restrictions: Optional, but once chosen subject to mandated State
requirements.
Action Required to Receive Aid: Non-competitive application for aid required.
Description of Aid:
Project support includes: preliminary planning and analysis; specification and proposals; project start up; data
collection and file building; pre-valuation; valuation and field review; a standard set of GIS map products;
assessment disclosure notice and informal hearings; approving the assessment unit; public relations and post-
revaluation.
Comments:
Reassessment project support is designed to: (1) encourage municipalities without property inventory data
toward compliance with minimum inventory filing; (2) encourage municipalities to revalue assessments where
such activity is scarce; and (3) encourage municipalities to conduct regular assessment updates in order to
maintain equity among taxpayers in the municipality.
Office of Real Property Services
STATE ADVISORY APPRAISALS OF
HIGHLY COMPLEX PROPERTY
(Technical Assistance Program)
Objective: To aid localities in determining the taxable value of highly complex commercial, industrial, and utility
properties, and other types of special property. Such assistance is associated with local revaluation projects.
Administering Agency: NYS Office of Real Property Services
NYS Object Code: NA Year Established: 1970
Catalog of Federal Domestic Assistance No.: NA
Legal Authority:
Law: NY Real Property Tax Law, Sections 1544, 1546
Regulation: 9 NYCRR 195-3
Program Contact: Fiscal Contact:
William E. Underwood NA
Director
State Assessment Services
NYS Office of Real Property Services
16 Sheridan Avenue
Albany, NY 12210-2714
(518) 474-6742
Eligibility: County, City, and Town Assessing Units. Village assessing units are not eligible for this technical
assistance.
Type of Program and Special Restrictions: Optional, without any State mandated requirements.
Action Required to Receive Aid: As outlined in Section 195-3.2 of the Rules, the request for a State advisory
appraisal shall be in writing and shall be filed with the State Board by the chief executive officer or assessor
of a city, town or county with the power to assess real property. The municipality must be conducting a
revaluation or update project.
Description of Aid:
Determining taxable appraised values of highly complex commercial, industrial and utility properties for real
property tax purposes.
Comments:
State advisory appraisals are not binding on the local assessor requesting this assistance.