Assessment Community Weekly 06/10/19
New equalization rate notification requirement for assessors in some circumstances
We have made nearly 600 final equalization rates this year where we confirmed the assessor’s level of assessment as the equalization rate.
New this year: If we do not confirm your level of assessment as the equalization rate, Section 1204(3) of the RPTL requires you to notify various local officials. This law was enacted last year (Chapter 115 of the Laws of 2018) and applies to equalization rates for 2019 and subsequent rolls. It reads:
3. Where the tentative equalization rate is not within plus or minus five percent of the locally stated level of assessment, the assessor shall provide notice in writing to the local governing body of any affected town, city, village, county and school district of the difference between the locally stated level of assessment and the tentative equalization rate. Such notice shall be made within ten days of the receipt of the tentative equalization rate, or within ten days of the filing of the tentative assessment roll, whichever is later, and shall provide the difference in the indicated total full value estimates of the locally stated level of assessment and the tentative equalization rate for the taxable property within each affected town, city, village, county and school district, where applicable.
If you have questions, contact your ORPTS Customer Service Liaison.
Planning to request a utility advisory appraisal?
If you’re conducting a reassessment, and you expect to request a utility advisory appraisal, please submit Form RP-7021, Utility Advisory Appraisal Request, no later than 270 days prior to your tentative roll date (by August 1 for localities using the standard assessment calendar). If you submitted a request recently, please send an updated form if you have new utility companies or new facilities constructed in your municipality since submitting that form.
Recorded STAR webinar and printable presentation
Thank you to the 360 local officials who participated in the recent STAR webinars. The recorded webinar (34 minutes) and printable webinar presentation are now available on STAR information for local officials.
Introduction to Farm Appraisal
We’ve added another Farm Appraisal classroom training to our fall schedule. It will take place from October 21–25 in Jefferson County. Register and peruse the full ORPTS training schedule.
It's the most legislative time of the year
With the end of the legislative session, which is expected to be June 19, there often comes a flurry of bills regarding statewide or local property tax matters. To stay up-to-date, visit Current status of property tax-related legislation.
Judicial cases
New Judicial cases:
- Matter of Target # 1954 v Board of Assessors
- Tax Equity Now NY LLC v City of New York
- Matter of Ball v Town of Ballston