Skip Left Navigation
Residential assessment ratios (RAR's)

Need help filling out your Grievance form?

How to find a RAR

Residential Assessment Ratios for a County assessing unit and for each city and town within a county is available through Municipal Profiles.

The RAR and what it is used for:

The Residential Assessment Ratio (RAR) is an indication of the level of assessment for residential real property in a municipality. It is a measurement of the overall ratio of the total assessed value of residential property in the municipality compared to the full market value of that residential property. The RAR (Residential Assessment Ratio) can be used by homeowners in a Board of Assessment Review (BAR) grievance and in a Small Claims Assessment Review (SCAR) hearing. See the link to "How to Contest Your Assessment" at the top of this web page for more information about these two assessment review opportunities.

Legislation

RAR Information

Special Provisions, including: 


Amended Legislation Effecting 2009 RAR's

On May 21, 2008, the Governor signed legislation that amended Real Property Tax Law Article 7, Title 1 - A, Section 738, changing the definition of the residential assessment ratio. Previously, the median ratio of residential sales compared to assessed values was calculated to determine the RAR. The amended law now specifies that the RAR shall be equal to the level of assessment of residential property used to calculate the state equalization rate for that assessment roll. This amendment is effective for all assessment rolls with a taxable status date on or after September 1, 2008.

The new section 738 of the RPTL 738. Residential assessment ratio.

  1. (a) For the purposes of this title, sixty days prior to the date for the filing of the tentative assessment roll of an assessing unit, the Commissioner shall determine the residential assessment ratio for such assessing unit. The residential assessment ratio shall be equal to the level of assessment of residential property in the assessing unit as determined in the market value survey used or to be used to calculate the state equalization rate for that assessment roll pursuant to article twelve of this chapter, subject to the provisions of paragraph (b) of this subdivision.

    (b) The Commissioner shall increase or decrease the residential assessment ratio to account for a change in level of assessment in the total assessed value of residential real property or, if not available, of all taxable real property. For purposes of this section, "change in level of assessment" has the meaning set forth in section twelve hundred twenty of this chapter except that a change in level of assessment shall be determined with reference only to residential real property if the necessary information is available.

    (c) The residential assessment ratio shall be made available at the office of the county director of real property tax services, the office of the county clerk and the office of the assessor or, in a city with a population of one million or more, the office of the tax commissioner of such city. Such ratio shall be provided to the office of court administration for distribution to small claims hearing officers.

  2. For purposes of this section, assessing units participating in a coordinated assessing program pursuant to section five hundred seventy-nine of this chapter shall be considered to be a single assessing unit.

Rescission and Reestablishment of an RAR

Rules for Real Property Tax Administration - 191-3.3 Rescission: Where, not later than 120 days after the last date provided by law for the completion and filing of the final assessment roll, it is determined that a procedural, transcriptional or computational error has been made by an employee of the office in the establishment of a residential assessment ratio, such ratio shall be rescinded and a new ratio shall be simultaneously established taking account of the necessary corrections.

RAR Information Beginning 2009

Cities and Towns (and Village Homestead Assessing Units)

As part of annually determining a State equalization rate for each city and town in the State, the Office of Real Property Tax Services (ORPTS) measures the full value of taxable real property in each major type of property. Residential property is designated as "€major type A"€™ in this market value survey process. It is the results of this major type A (residential property) full value measurement that is used as the Residential Assessment Ratio (RAR).

The major type A ratio is the ratio of the aggregate local roll assessments of taxable residential property divided by the ORPTS measurement of the full value of those residential properties. This market value ratio for the residential real property is an indication of the level of assessment for the residential real property in the city or town.

How City and Town RAR'€™s are Calculated

The major type A (residential) market value ratio used in determining the State equalization rate may be based on one or more of the following methods:

  • A Sales Ratio Study - done using residential sales and comparing the assessed values on the assessment roll to the selling prices of these properties.
  • A CAMA (Computer Assisted Mass Appraisal) Ratio Study - using the inventories and selling prices of residential properties to develop a computer model estimating the market value of all the residential property on the assessment roll.
  • An Appraisal Ratio Study - using ORPTS appraised values of randomly selected residential parcels, and adjusting for market changes up to the market value standard of the State equalization rate.
  • A Local Reassessment Project Review -€“ using the ratio for the residential property from a recent reassessment that has been reviewed and verified by ORPTS. If the reassessment is not for the current year assessment roll then the prior reassessment verification result is adjusted for market changes up to the market value standard of the current State equalization rate.
  • If usable results are available for more than one of the above methods then the full values of the results are averaged to arrive at the residential ratio to be used for major type A.
  • In some cases, when none of the above are deemed usable, an alternate ratio may be developed by ORPTS and used as the major type A ratio.
  • Beginning with the 2013 State equalization rates, if the city or town provides ORPTS with their Level of Assessment (LOA) for the upcoming assessment roll by at least one week before the latest date to establish the RAR, and if the major type A (residential) ratio determined by ORPTS is within plus or minus five percent of this locally stated LOA, then the LOA will be accepted as the major type A (residential) ratio.

Refer to the "€œMarket Value Survey Procedure for 2013 State Equalization Rates for Cities, Towns, Village Homestead Assessing Units and Counties"€ for more detailed information concerning the determination of the major type A ratio. For the Nassau County assessment roll and for the New York City assessment roll the residential properties for the residential ratio are designated as major type 1 (real property class 1) instead of as major type A.

When the Assessor's Annual Report for the 2014 assessment roll is received and reconciled the RAR will be adjusted if there is a significant residential change in level of assessment (CIL). For cities, towns, village homestead assessing units, and counties, the residential CIL and the assessment unit wide CIL must be greater than or equal to ± .05 (5%).

Village RAR Calculation Procedures

For villages that are not homestead assessing units, the RAR for the village is calculated as follows, which is in the same manner as a State equalization rate is calculated for a village (see the "2013 State Equalization Rate Procedures for Villages"). See also the first example directly below.

  1. Calculate the estimated market value of the village Residential property.

    Determine the market value of locally assessed residential properties for the village (C) or, if the village is located in more than one town, for each village segment as of the taxable status date of the 2013 town assessment roll by dividing the total assessed value of residential properties for the village or the village segment on the 2013 town assessment roll (A) by the adjusted town wide residential market value ratio (B).
  2. Determine the total assessed value of village residential property on the 2013 village roll (D).
  3. Divide the total assessed value of residential property on the 2013 village roll by the estimated total market value of village property (E) to determine the RAR for the village.
  4. Re-calculate this ratio adjusting for any significant residential change in level factor when the 2014 village assessor's report is reconciled. For villages, the residential CIL must be greater than or equal to ± .05 (5%).
  5. If a village is doing a Current Year reassessment and form RP-6110 is timely filed, ORPTS may establish the stated uniform percentage declared on the form as the RAR.

Example:

Village of Angityville located in the Town of Motown
 (A)
Assessed Value of Residential Property for the Village on the 2013 Town Assessment Roll
(B)
Adjusted 2013 Market Value Ratio for Residential Property on the 2013 Town Assessment Roll

(C)
Estimated Market Value of Residential Property in the Village
A / (B/100)

Motown 54,241,200 12.3 440,985,366
 (D)
Assessed Value of Residential Property on the Village Assessment Roll
(E)
Estimated Market Value of Residential Property in the Village
(F)
2014 Residential Assessment Ratio
D /E x 100
Angityville 55,003,900 440,985,366 12.47

Village in two or more Towns: (Split Village)

Example: Doing the calculation in step 1 above for both village segments and summing.

Village of Splitsville located in Towns of Uptown and Downtown
 (A)
Assessed Value of Residential Property for the Village on the 2013 Town Assessment Roll
(B)
Adjusted 2013 Market Value Ratio for Residential Property on the 2013 Town Assessment Roll
(C)
Estimated Market Value of Residential Property in the Village A / (B/100)
Uptown 47,190,000 82.49 57,206,934
Downtown 195,7000,000 91.35 214,230,979
Total: 271,437,913
 (D)
Assessed Value of Residential Property on the Village Assessment Roll
(E)
Estimated Market Value of Residential Property in the Village
(F)
2014 Residential Assessment Ratio
D /E x 100
Splitsville 12,252,275 271,437,913 4.51

Village Located in Nassau County:

Example: Same as the first example above, but with assessed value (A) and ratio (B) from the county roll.

Village of Nassville
 (A)
Assessed Value of Residential Property for the Village on the 2013 County Assessment Roll
(B)
Adjusted 2013 Market Value Ratio for Residential Property on the 2013 County Assessment Roll
(C)
Estimated Market Value of Residential Property in the Village A / (B/100)
  460,000 0.23% 200,000,000
 (D)
Assessed Value of Residential Property on the Village Assessment Roll
(E)
Estimated Market Value of Residential Property in the Village
(F)
2014 Residential Assessment Ratio
D /E x100
Nassville 2,180,985 200,000,000 1.09%

Village Residential Change in Level:

A new RAR for a village will be calculated if a residential change in level of assessment from a prior to current roll is determined to be greater than ± .05 (5%) when the 2014 village assessor's annual report is reconciled.

Example: Based on initial RAR of 1.09% and a net 5.69% residential change in level of assessment increase.

Change in level factor = Equalization Increases - Equalization Decreases +1
Prior Year total AV - Quantity Decreases
Change in level factor = 130,500 - 13,000 =
2,073,485 - 10,000
117,500 =
2,063,485
.0569 + 1
Change in level factor = 1.0569
New adjusted RAR = initial RAR * residential change in level factor
= 1.09% * 1.0569
= 1.15%

Special Provisions:

 Tompkins County - County Assessing Unit

A single Residential Assessment Ratio is computed for the City of Ithaca and all towns within Tompkins County.

New York City and Nassau County - RPTL article 18 special assessing units 

New York City and Nassau County will use the assessing unit wide Class 1 class ratio as the RAR.

Anticipated Change in Level of Assessment

Form RP-6110 should be completed when a change equal to or greater than ± .02 (2%) in level of assessment is anticipated. See RP-6110 (Instructions) for more information.

Current Year Reassessment

How does my current year reassessment affect my RAR? Based on data available to ORPTS, the RAR for a current year reassessment may be accepted at the stated level of assessment (LOA) of the municipality. For a city, town, village homestead assessing unit or county assessing unit doing a current year reassessment, if the residential property is verified after ORPTS review to be at the locally stated level of assessment (LOA) then the LOA becomes the RAR. If a village is doing a current year reassessment and form RP-6110 is timely filed, ORPTS may establish the stated uniform percentage declared on the form as the RAR.

Updated: November 15, 2013