08/01/2022 Assessment Community Weekly
Homeowner tax rebate credit update
We have mailed more than two million HTRC checks, and we continue to issue them as necessary data becomes available.
For most of the remaining homeowners, we need 2022-2023 tax bill information from school districts so we can accurately calculate the checks. School districts provide that information to our department at the time that the tax bills are issued.
Eligible homeowners who have not yet received a check for the homeowner tax rebate credit can expect to receive it between the time that school tax bills are issued and when the school tax payments are due in their community. For example, in the typical upstate school district, eligible homeowners who have not received a check can expect to receive their checks in September.
Our homeowner tax rebate credit webpage provides this information as well as a property tax credit lookup that homeowners can use to determine if their check has been issued yet or not. Our contact center is available to assist the public Monday through Friday 8:30 a.m. to 4:30 p.m. at 518-453-8146.
We recently sent this email to STAR credit registrants who have provided us with their email addresses.
ICYMI: Final Roll Corrections Report now available
On Thursday, we announced that the Final Roll Corrections Report (Report #7) is available in the Online Assessment Community for munis that submitted their final rolls by July 10. For details, see the instructions.
FYI: DEC is proposing regulation changes related to the Forest Tax Law Program (RPTL 480-a)
According to its website, the New York State Department of Environmental Conservation is encouraging the public to submit comments on proposed changes to regulations regarding the Forest Tax Law Program.
The public comment period is open until September 19, and two virtual public comment hearings will be held on September 13 at 1:00 p.m. and 6:00 p.m. The finalized changes are scheduled to go into effect March 1, 2023. They include—but are not limited to—the following:
- extending the period that an approved forest management plan would cover from 15 years to 20 years and requiring fewer plan updates
- providing more flexibility to enrolled landowners to complete forestry treatments by changing the work schedule from year-by-year deadlines to a ten-year work window
- strengthening forest sustainability requirements on enrolled lands, such as explicitly banning high grading and requiring efforts to establish adequate forest regeneration (High grading involves removing most of the commercially valuable trees at the expense of future growth and future financial return, often leaving a forest in poor condition.)
- establishing a training requirement for consulting foresters working with Forest Tax Law clients to help set clear expectations and standardize Forest Tax Law administration across the state
Reminder: Review your sales reports
If you haven’t already done so, please review your sales reports in the Online Assessment Community. The deadline to transmit sales corrections is September 2, so don’t delay. Your timely review is very important because we’ll use the sales data to begin the process of calculating 2023 equalization rates and RARs.
For more information, see Sales usability criteria.
On the arms-length report, there is a column which indicates whether the sale is COD/RAR usable. If you find a mistake or need to correct a sale, follow these instructions:
- RPS users: within your RPS file, make the correction and then re-transmit it by going to Standard Reports > Sales > Sales Transmittal Report. Please email the RPS035 to ORPTS.saleint@tax.ny.gov. The ORPTS sales database and online sales reports will be updated with the corrections.
- If you submit paper reports, use Form RP-5217 ACR, Sale Correction Form. Email the completed forms to ORPTS.saleint@tax.ny.gov or mail them to:
NYS TAX DEPARTMENT – ORPTS
ATTN: DATA MANAGEMENT UNIT
W A HARRIMAN STATE CAMPUS – BLDG. 8A
ALBANY, NY 12227-0801
Judicial cases
New Judicial cases:
- Kombarakaran v Tax Commn. of the City of N.Y.
- NYCTL 1998-2 Trust, etc. v DR 226 Holdings, LLC.