Presentation at 2014 GDG Summit

See https://docs.google.com/presentation/d/1Vby5O5AWL0LkMvnGdD-h2qIW7yzsR8uUKvMPhrmRC4I/edit?usp=sharing

NYC Property Tax Bill Comparison between Queens and Park Slope Brooklyn

We've already seen in http://timingblog.brooklynmarathon.com/2014/05/2014-new-york-city-class-1-property-tax.html that if you take the Assessed Value and divide by Market Value for NYC Properties according to NYC Department of Finance that certain areas such as Park Slope Brooklyn pay around 1% to 2% (that is, the assessment ratio (assessed value / market value) is around 1 to 2 percent).  And Queens, the Bronx, Staten Island, and parts of Brooklyn pay around 5% to 6%.

Now we plot the actual property tax bill amount and we focus on Class 1 Property.  You might think that, at the very least, in absolute dollar amounts places, such as Park Slope Brooklyn, would pay more per property since the market values per property are much higher.  You might think that, but you would be incorrect.

The truth is Park Slope and Queens pay about the same in property tax in dollars.

See http://cdb.io/1ivxyT2

Park Slope:

Queens:

Here is the averages based on data from NYC Department of Finance: http://www.nyc.gov/html/dof/html/property/assessment.shtml

Here is similar data (NYC Property Tax Bill and Assessment Ratio by postal code ordered by Assessment Ratio):

New York State Elections Voted Per Registered Voter by County

If you take the current New York State Voter File and divide the number of elections voted in the voter file by the number of registered voters and group by county. This is the result:
It appears that registered voters vote in more elections in the Buffalo and Albany area OR those areas have more elections.

source: http://www.elections.ny.gov/FoilRequestVoterRegData.html 

Access the New York State Voter File

If you would like to analyse all the recent voting history and registration records for all New York State registered voters go to http://www.elections.ny.gov/FoilRequestVoterRegData.html and fill out the form and submit. Within days you will receive a DVD containing a zip file which in turn contains two files.

• AllNYSVoters.txt
• FOIL_VOTER_LIST_LAYOUT.pdf

After looking at it, it appears that there are a fair number of errors.

For example, according to the data, it appears, an 183 year voted in an 2013 election.  And that is only the start of the issues.

See

NYC Tax Assessment Ratio for our public representatives

For those that do not know the NYC Property Tax system is very simple.  Please do not allow public representatives to tell you that it is very complicated and if they do, ask them what do they mean.

The complexity is in changing our property tax system to make it more equally applied.  As in the phrase "nor deny to any person within its jurisdiction the equal protection of the laws".  If this phrase sounds familiar it is because it is the ending text of our 14th Amendment to our US Constitution.
(see http://en.wikipedia.org/wiki/Equal_Protection_Clause#Text)

Also from our New York State Constitution: The legislature shall provide for the supervision, review and equalization of assessments for purposes of taxation. Assessments shall in no case exceed full value. (see http://www.dos.ny.gov/info/constitution.htm)

From our New York State Department of Taxation and Finance: Equalization rates do not correct unfair assessments within a municipality.

Equalization rates measure the level of assessment for the entire municipality. They are not intended to correct unfair individual assessments in a city or town. The assessor has the primary role in ensuring the fairness of individual assessments. The more frequently properties are reassessed based on current market values, the more likely it will be that assessments are fair. Property owners also have a role to ensure their individual assessments are fair. (see http://www.tax.ny.gov/pit/property/learn/eqrates.htm)

Here's a spreadsheet that shows current and past public representatives and their property tax assessment ratio.  The property tax assessment ratio is the property total assessed value  divided by the property total market value.  It is by law set at 6%.  But you'll see that it is rarely 6% unless you live in Queens and the Bronx and Staten Island (this is shown in the data)

New York City Property Tax: Largest Increases by percentage (Class 1 only)

Here's a list of Class 1 properties in New York City where the assessed value is increased by the largest percentage.

The assessed value directly affects the property tax paid by these properties and their owners.


Direct document link: https://docs.google.com/spreadsheets/d/1QBGQ9RtPF4UPDtaAGkJe4JuzMenNdKVva4_QYkb-1Lw/pubhtml

Direct spreadsheet link: https://docs.google.com/spreadsheets/d/1QBGQ9RtPF4UPDtaAGkJe4JuzMenNdKVva4_QYkb-1Lw/edit?usp=sharing

source: http://www.nyc.gov/html/dof/html/property/assessment.shtml

To access the source data in a format that can be queried directly see:

• Assessment: https://bigquery.cloud.google.com/table/personal-real-estate:nyc.assessment
• Statement of Account (mailing address): https://bigquery.cloud.google.com/table/personal-real-estate:acris_nyc.nyc_dof_SOA

The query used to generate this data:

select (max(fn_avt)-min(fn_avt))/min(fn_avt) percentdelta, max(fn_avt), min(fn_avt),SOA.nm_recipient_1,SOA.nm_recipient_2,SOA.AD_NAME_ATTENTION,SOA.ad_street_no,SOA.ad_street_1,SOA.ad_street_2,SOA.AD_CITY,SOA.CD_ADDR_STATE,SOA.CD_ADDR_ZIP,SOA.AD_STREET_NO_PROP,SOA.AD_STREET_1_PROP,SOA.AD_CITY_PROP,SOA.CD_ADDR_STATE_PROP,SOA.CD_ADDR_ZIP_PROP,boro,block,lot from [nyc.assessment] ASSESS join each (select nm_recipient_1,nm_recipient_2,AD_NAME_ATTENTION,ad_street_no,ad_street_1,ad_street_2,AD_CITY,CD_ADDR_STATE,CD_ADDR_ZIP,AD_STREET_NO_PROP,AD_CITY_PROP,CD_ADDR_STATE_PROP,CD_ADDR_ZIP_PROP,AD_STREET_1_PROP,id_boro,id_block,id_lot from [acris_nyc.nyc_dof_SOA]) SOA on ASSESS.boro = SOA.id_boro and ASSESS.block = SOA.id_block and ASSESS.lot = SOA.id_lot where ASSESS.owner like '%'  group by boro,block,lot,SOA.AD_STREET_1_PROP,SOA.nm_recipient_1,SOA.nm_recipient_2,SOA.AD_NAME_ATTENTION,SOA.ad_street_no,SOA.ad_street_1,SOA.ad_street_2,SOA.AD_CITY,SOA.CD_ADDR_STATE,SOA.CD_ADDR_ZIP,SOA.AD_STREET_NO_PROP,SOA.AD_CITY_PROP,SOA.CD_ADDR_STATE_PROP,SOA.CD_ADDR_ZIP_PROP order by percentdelta desc


Direct document link: https://docs.google.com/spreadsheets/d/1QBGQ9RtPF4UPDtaAGkJe4JuzMenNdKVva4_QYkb-1Lw/pubhtml

Direct spreadsheet link: https://docs.google.com/spreadsheets/d/1QBGQ9RtPF4UPDtaAGkJe4JuzMenNdKVva4_QYkb-1Lw/edit?usp=sharing