HomeMy WebLinkAboutI - 08 2023 Tentative Special Franchise Full Values
W A Harriman Campus Albany NY 12227│www.tax.ny.gov
OFFICE OF REAL PROPERTY TAX SERVICES
TIMOTHY J. MAHER
Director of Real Property Tax Services
TO: Assessors, Mayors and Clerks
FROM: Rebecca Bellard
SUBJECT: 2023 Tentative Special Franchise Full Values
Enclosed is your municipality's Notice of Tentative Special Franchise Full Values for the
2023 assessment roll. Municipalities will need to equalize these full values using their current
2023 roll level of assessment. Assessments shall in no case exceed full value. If your
stated level of assessment is not accepted as a state equalization rate, these full values will
have to be equalized using the state equalization rate when that rate is established. The only
exception to this change is municipalities which still have “base” utility property. These
municipalities will receive assessed values which are to be put directly on the assessment roll.
Your special franchise certificate will indicate whether you are receiving full values or equalized
assessments. Please note, companies that do not appear on this Notice of Tentative
Special Franchise, do not have taxable utility property in your municipality in the public
right-of-way.
Please note that there may be changes in your special franchise values due to obsolescence
adjustments, new companies or purchases that have occurred this past year.
Obsolescence
The companies listed on the attachment have applied for and been granted functional and/or
economic obsolescence on all or a portion of their special franchise utility property.
If you have any questions related to your special franchise values, please contact
Rebecca Bellard via e-mail at ORPTS.special.franchise@tax.ny.gov.
Enclosure
cc: County Real Property Tax Directors
February 09, 2023
RP7026
DatedSTATE OF NEW YORK
DEPARTMENT OF TAXATION AND FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
WA Harriman State Campus
Albany, N Y 12227
(518)474-5711
For city and town assessment roll to be filed in 2023
NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE
Town of Cortlandville, Cortland County - 112200
The State Office of Real Property Tax Services has determined the tentative special franchise full values for
the following special franchise companies at the amounts shown below. The full values were determined in
accordance with Article 6 of the Real Property Tax Law and Part 8197 of Title 20 of the Official Compilation of
Codes, Rules and Regulations of the State of New York. The full values include both the value of the tangible
property situated in, upon, under or above public streets, highways, waters and other public places and the
value of the franchise, right, authority or permission to occupy such public streets, highways, waters and other
public places.
The State Office or its duly authorized representative will conduct a hearing in its office in the City of
Albany on the day indicated above as the "Hearing Date" to hear any complaints concerning such full values.
Complaints must be filed in accordance with the procedure provided in Section 610 of the Real Property Tax Law.
In order for a complaint to be considered by the State Office, a complainant must:
(1) Specify its objections to the tentative special franchise full values on Form RP-7141 available from the
Office of Real Property Tax Services.
(2) Serve its complaint to the State Office at least ten (10) days prior to the hearing date. Service may be
made in person or by mail.
(3) Serve a copy of the complaint upon the appropriate special franchise company.
(4) File with the State Office, at least five (5) days prior to the hearing date, an affidavit stating in
substance that the copy required in step 3 above has been served.
March 24, 2023 at 10:00 am
CR2 A, Bldg 9, 2nd Floor
WA Harriman State Campus
Albany, New York
Hearing Date and Location:
Full Value
Full ValueTown of Cortlandville, Cortland County Prior Roll
From
Pct Change
Tentative
Number
New York State Electric & Gas
Portland, ME 04101
One City Center, Avangrid Management 5th floor
Village of Homer $24,686 -3.3
Village of Mc Graw $727,382 2.6
Town Outside Villages $3,121,903 6.5
$3,873,971 5.7131600-1122Total Town:
Niagara Mohawk dba Nat'l Grid
Syracuse, NY 13202
300 Erie Blvd West, Property tax D-Mezz
Village of Homer $101,761 5.2
Village of Mc Graw $511,455 19.7
Town Outside Villages $8,887,338 6.9
$9,500,554 7.5132350-1122Total Town:
Verizon New York Inc.
P.O. Box 521807
Longwood, FL 32752
Village of Homer $87,888 1.2
Village of Mc Graw $261,212 1.0
1Page Cont...T-23-0328
February 09, 2023
RP7026
DatedSTATE OF NEW YORK
DEPARTMENT OF TAXATION AND FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
WA Harriman State Campus
Albany, N Y 12227
(518)474-5711
NOTICE OF TENTATIVE SPECIAL FRANCHISE FULL VALUE
Full Value
Full ValueTown of Cortlandville, Cortland County Prior Roll
From
Pct Change
Tentative
Number
Verizon New York Inc.
P.O. Box 521807
Longwood, FL 32752
Town Outside Villages $1,786,802 12.3
$2,135,902 10.3631900-1122Total Town:
First Light Fiber
Norway, ME 04268
27 Fair Street
Village of Homer $10,849 -1.9
Town Outside Villages $212,410 -4.3
$223,259 -4.2701390-1122Total Town:
Uniti Fiber LLC.
Dallas, TX 75219
2323 Victory AveSTE. 2000
Town Outside Villages $43,835 NEW
$43,835792500-1122Total Town:
Time Warner of Syracuse
Charlotte, NC 28217
7820 Crescent Executive Drive
Village of Homer $52,151 10.3
Village of Mc Graw $275,294 0.4
Town Outside Villages $517,648 3.2
$845,093 2.7950630-1122Total Town:
$16,622,614Grand Total
Note: The amounts of the special franchise full values set forth in this notice are "tentative" and must not be
entered on the assessment roll. The final full values for entry on the assessment roll will be transmitted at a
later date.
Edward Martorana
Valuation Services Bureau
2PageT-23-0328