Assessment Community Weekly 3/11/19

IVP Part 1: Keep our leprechauns busy!

Please send your RP-425-IVP forms to us for data entry ASAP (or enter them into the IVP tool directly if you choose to do so). After you make the initial eligibility determination, we’ll do an additional review to confirm income eligibility. As long as the forms are provided (or the data is entered) timely, the properties will appear on the April eligibility report. 

Resources: 

• Enhanced STAR Income Verification Program (IVP) Tool User Guide
• Overview and schedule of the IVP reports
• How to transmit IVP forms to the Tax Department

2019 RARs are online for most cities and towns

Residential Assessment Ratios for 2019 are now available in Municipal Profiles for most cities and towns with tentative roll dates of May 1 or earlier. Once in MuniPro, select a county or municipality and then select RAR Information. For municipalities with later tentative roll dates, the RARs will be online 60 days prior to tentative roll date. We will not mail RAR correspondence to assessors unless we revise the initial ratio. 

Review your 2019 preliminary taxable state land lists

Preliminary lists of 2019 taxable state land and taxable state conservation easements are now available in the Online Assessment Community for affected municipalities. 

By April 11, please review all posted documents and follow the instructions to complete the lists. 

For more information about the preliminary lists, select the Help button on any screen in the application. 

If you have any questions after reviewing the instructions and your list, please email our State Land Unit. 

IVP Part 2: FYI – denial letters online

While we go out of our way to tell seniors to contact us—not you—we know they sometimes bring our letters to you. For your information, here are the denial letters that we send to property owners who aren’t income eligible:

• Not eligible for the Enhanced STAR exemption
• Not eligible for a STAR exemption
   

IVP Finale: What about those seniors who don’t have Social Security numbers (SSNs)?

You’ve asked how to handle IVP forms from seniors who don’t have SSNs because they’re Amish or they moved here from Canada. We’re making this easy for you; send the forms to us! We’ll do the data entry and contact the property owners directly if we need additional information to determine income eligibility for transmittal instructions. 

Judicial cases 

New on Judicial cases: 

• Matter of Shubert Org. Inc. v Tax Commn. of the City of N.Y.
• Matter of MSK Realty Interests, LLC v Department of Fin. of the City of N.Y.
• Massaro v Assessor of the Town of Carmel