N.Y. Comp. Codes R. & Regs. tit. 20, § 8199-4.3 – Tentative assessments of taxable conservation and common law easements.

(a) On the preliminary list provided pursuant to section 8199-4.1 of this Subpart, the assessor shall enter for each easement listed:
1. (1) the full value of the parcel encumbered by the easement as of the valuation date for the tentative assessment roll;
2. (2) the total assessed value of the parcel encumbered by the easement;
3. (3) the total land value of any total improvement value of the parcel encumbered by the easement; and
4. (4) the taxable assessed value of the easement as it appears on the tentative assessment roll.