The New York State Department of Taxation and Finance (DTF or the Department) is soliciting Proposals from qualified vendors to provide real property appraisal services specific to special franchise properties for the purpose of defending a judicial challenge to property full values in New York State. The expert appraiser will need to review and analyze the original cost data for the 2019, 2020, 2021, 2022, 2023 and 2024 assessment rolls for the relevant property; owned by Liberty Utilities Corporation (“Litigant”), review and analyze any other relevant materials obtained through discovery, perform a site inspection of the relevant properties, prepare a draft appraisal report of separate full market values, by municipality, for the Litigant’s Special Franchise Property, prepare a final appraisal report after consulting with the Department and our counsel at the Office of the Attorney General (“AG”) regarding the draft appraisal report, review and analyze the appraisal report prepared by or on behalf of the Litigant, and, if necessary, prepare for and present testimony in support of the final appraisal report at trial.
