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 CR Q 14 Commercial Rent Tax 2nd Quarter Return  NYC Gov  Nyc 2014

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when we talk about the city we're really talking about two agencies the finance department which assesses the properties and the Tax Commission where you bring your cases to appeal your assessment the finance department reassesses all 1 million Parcels of property on an annual basis and the tax year runs from July 1 through June 30th of the following calendar year the finance department assesses commercial property and in this case we'll Define that as Office Buildings and Retail buildings uh on an annual basis using the income capitalization method evaluation I'm frequently Asked uh if I have a recent sale am I is my assessment going to go up based on the sale uh by policy the finance department typically does not use sale prices but uses the income capitalization method evaluation and by that uh what they do is take the gross income the expenses they develop an noi and they capitalize that to determine valuation how they get that information is through the ann

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