(a) For the 1989 survey, the base year roll for each municipality is the 1986 roll, except that for certain assessing units, the base year rolls are as follows:

1. (1) For the city of New York, the 1987 assessment roll.
2. (2) For a homestead assessing unit which was not a homestead assessing unit for the 1986 survey, the assessment roll used for the homestead base percentage or an assessment roll subsequent to the assessment roll used for the homestead base percentage.
3. (3) For a homestead assessing unit which was a homestead assessing unit for the 1986 survey and used a 1986 base year roll for the 1986 survey, the 1986 roll.
4. (4) For a municipality incorporated after the 1989 survey has begun or a village which is not an assessing unit and becomes a village school assessing unit after the 1989 survey has begun, the first available final assessment roll. If a survey subsequent to the 1989 survey has begun, the determinations of sample class size, number of intervals, interval sample size, boundary and contents of intervals and supplemental sample shall be made in accordance with the procedures for such subsequent survey.
5. (5) For a city or town in which there has been a change in level of assessment of 15 percent or more on the 1987 assessment roll, the 1987 assessment roll.
6. (6) For a city or town which lies wholly or partially within a county in which there have been changes in level of assessment of 15 percent or more on the 1987 assessment rolls of a majority of the cities or towns, the 1987 assessment roll.
7. (7) For a village school assessing unit, the 1985 assessment roll.
8. (8) For a nonhomestead village assessing unit in Nassau County the base year roll is designated in accordance with section 8186-24.13 of this Subpart.
9. (9) For all other villages, a base year roll is not designated.
10. (10) For the Amityville and Wyandanch School Districts, the part of the 1986 assessment roll of the Town of Babylon which constitutes the school district segment in the town.

(c) Notwithstanding the provisions of sections 8186-24.5, 8186-24.6, 8186-24.7, 8186-24.8, 8186-24.10 and 8186-24.12 of this Subpart, where the 1986 survey base year roll is reused pursuant to this section, the following procedures shall be followed:

1. (1) The 1989 survey shall be performed on the classified roll prepared for the 1986 survey.
2. (2) The stratification for the 1989 survey shall be the same as was used for the 1986 survey.
3. (3) The sample parcels that were appraised for the 1986 survey shall be reappraised for the 1989 survey.
4. (4) The data collected for the 1986 survey appraisals may be reused when appraising the same sample parcels for the 1989 survey.
5. (5) The supplemental sample determined for the 1986 survey pursuant to former 9 NYCRR Subpart 186-22, as repealed in 1996 shall be reused for the 1989 survey.