§ 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, four hundred
ninety-nine-pppp, six hundred fourteen, twelve hundred ten, twelve
hundred fifty-three, and twelve hundred sixty-three of this chapter;
* NB Effective until January 1, 2023
* (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, 2023
(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.