This report shows properties receiving the 421a partial tax exemption listed by Borough, Block & Lot, Neighborhood, Building Class, Tax Class, and Address.
The commercial rent tax (CRT) is imposed on the rent paid by tenants who occupy or use real property for
commercial purposes in Manhattan south of 96th Street.
This Statement of Audit Procedure concerns the computation of the business allocation percentage for corporations that are subject to the City's General Corporation Tax and engaged in the business of broadcasting films and television programs. #GCT-2014-01
Since 2009, DCAS has worked with 28 City
operating agencies to benchmark over 3,000 buildings including libraries, police stations, firehouses,
schools, courthouses, health clinics, community centers and government offices.
Since changes in market value are
phased in, previous years’ increases in market value are still being reflected in the current
year’s assessed values. As a result, overall taxable billable assessed value (BAV)
increased 5.8 percent.
Billboards and advertising signs are taxable premises under the New York City Commercial Rent Tax. Unless properly reported for CRT purposes, the base rent paid with respect to billboards has
been difficult to discover because taxpayers frequently include the expense in advertising costs if they file NYC returns for the General Corporation Tax.
New York Banking Commission *Agenda and Meeting Minutes : (*Agenda only 5-20-14)
1 Approve banks as NYC Designated Banks
2. Recommend to the City Council interest rates for the early and late payment of real estate taxes; and
3. Administer the City’s Banking Development District (BDD) Program