N.Y. Comp. Codes R. & Regs. tit. 22, § 206.21
(5) other factors which will be relied upon at trial.
If all the details of comparable sales required by section 16 of the Court of Claims Act are included in the appraisals prescribed herein, such shall be deemed compliance with section 16. Parties should confine the use of notices under section 16 to sales or leases of comparable property not reasonably ascertainable at the time of preparation of their respective appraisals.
(c) All appraisals of fixtures submitted on behalf of the claimants and the defendant for which claim is made shall be filed and distributed as provided by these rules with respect to appraisal reports and shall set forth the appraisal value of each item in the same numerical order as in the inventory annexed to the claim.
(3) Where the defendant puts in issue the compensability of any item in the inventory, the appraisal report submitted by the defendant shall so state and shall state the ground therefor, as well as its appraiser's estimate of the value of such item for consideration in the event that the court should determine that it is compensable.
(d) Experts' reports.
Where an expert, other than a valuation expert is intended to be relied upon at trial, an original and three copies of the expert's report shall be filed within the same time and in the same manner as above set forth.
(e) Exchange.
When all parties have filed their appraisals and reports as herein provided, the clerk shall send copies of each to all other parties.
(f) Amendments and supplements.
If a party intends at trial to offer proof correcting errors in or adding pertinent matter to an appraisal or other expert's report, an original and three copies of an amended or supplemental report shall be filed within two months after the exchange of appraisals and reports. The clerk shall send copies to all other parties.
(g) Rebuttal reports.
If a party intends at trial to offer expert evidence in rebuttal to any report or amended or supplemental report, and original and three copies of the expert's report shall be filed within one month after receipt of the document sought to be rebutted. The clerk shall send copies to all other parties.
(h) Extension of time.
(3) An application for other or further relief from the requirements or consequences of this section also shall be made to the assigned judge by motion on notice showing unusual and substantial circumstances. However, any application for such relief made after the commencement of trial may be granted only upon a showing of extraordinary circumstances. The court in its discretion may grant the motion upon such terms and conditions as may be just.
(i) Limitation of testimony.
At the trial of a claim governed by this section, expert witnesses called by the parties shall be limited in their testimony to matters set forth in their respective appraisals or other reports. A party failing to file appraisals and other reports as provided in this section shall be precluded at trial from offering any expert proof, with the exception of evidence admissible under section 16 of the Court of Claims Act.
(j) Nonapplicability.
Compliance with this section shall not be required of a party proceeding in this court pursuant to article 6 of the Eminent Domain Procedure Law (special procedure for claims under $25,000), or a party who files, within the time set forth in subdivision (b) of this section, a notice with proof of service, that no expert proof will be offered at trial. When such a notice is received by the clerk, the clerk shall mail to the party filing the notice a copy of any appraisal or report received from any other party.
(a) In an appropriation claim the defendant is not required to serve or file an answer.
All allegations in appropriation claims are deemed denied, and issue is joined upon the completion of filing of the claim and proof of service in the clerk's office.
(b) Appraisal reports.
Within six months from the date of completion of filing and service of a claim in an appropriation case, the parties shall prepare and file with the clerk of the court an original and three copies of the appraisal of each appraiser whose testimony is intended to be relied upon at trial. Each appraisal shall set forth separately the value of land and improvements, including fixtures, if any, together with the data upon which such evaluations are based, including but not limited to: