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Department of Taxation and Finance

08/22/2022 Assessment Community Weekly

Hi All. We have lots of content today! Here’s the rundown, so you don’t miss anything:

  • Sales reports reminder
  • New letter for homeowner tax rebate credit eligibility
  • Q and A’s on the new 467 and 459-c income limits
  • A special invitation to join our new RPS Online User Groups

11 days to review your sales reports

Your timely review is very important! We’ll use the sales data to begin the process of calculating 2023 equalization rates and RARs. The accuracy of the data is critical to the process and resulting rates and ratios.

For details, see the announcement in last week's newsletter.

New homeowner tax rebate credit (HTRC) letter

In the upcoming days, we’ll begin mailing a new letter (RP-5303) to homeowners from whom we need additional information to determine their eligibility for the homeowner tax rebate credit.

The letter asks the homeowners to register for the credit using our new HTRC registration online application.

Only homeowners who receive the letter need to register for the HTRC. Other homeowners will not be able to access the application. 

Questions and answers on the new maximum income limits for 467 and 459-c

It’s been many years since the maximum income limits increased for the senior citizens exemption and the exemption for persons with disabilities and limited incomes. So, it’s no surprise that we’ve had a few questions since last week’s announcement. 

Q. Where can I find the text of the new law? 

A. Use the NYS Legislature’s lookup tool. Search: S3085-A 

Q. Does the law also adjust the maximum income limits for the sliding scale options?

A. Yes. Aside from the maximum dollar amounts, the options haven’t changed. For the seniors exemption, there are three sliding-scale options that municipalities may adopt to provide a benefit to seniors with incomes greater than the local maximum. Under these options, qualifying seniors may receive the exemption if their incomes are below: 

  • $55,700 for a 20% exemption,
  • $57,500 for a 10% exemption, or
  • $58,400 for a 5% exemption.

For the exemption for persons with disabilities and limited incomes, there is one sliding scale option. Under this option, qualifying persons may receive a 5% exemption if their income is below $58,400.

Visit the 467 and 459-c pages of the Assessor Manual for the complete sliding-scale levels and options for each exemption. 

Q. Is the new income limit $50,000, or can taxing jurisdictions adopt limits less than $50,000?

A. The new law gives localities the option to set the maximum income limit for the 50% exemption anywhere between $3,000 and $50,000.

Q. When will the instructions and handouts be updated?

A. The webpages and Assessor Manual pages are updated:

The handouts and the instructions will be updated in the fall.

Q. Can I use Forms RP-467 and 459-c before they are updated?

A. Yes. There will be no changes of substance to either form because they don’t include the income limits. Form 459-c will be updated to match the formatting of our current forms. On Form RP-467, we will remove the year (2022) from the heading. Therefore, if you use Form RP-467 before it is updated, we suggest crossing out the year. 

We need your help to create a great RPS Online!

As you know, ORPTS is working with the New York State Office for Information Technology Services to develop a new system for assessment administration. This system—RPS Online—will be the successor to RPSV4. 

As we design and develop RPS Online, we’ll need feedback from users across the state in many different functional areas of expertise. 

If you’d like to participate in this effort, please volunteer to join one or more of the user groups where you feel you have the experience and knowledge to help us create an efficient and user-friendly RPS Online. 

By volunteering, you’ll be expected to respond to questions and surveys sent from ORPTS about that specific topic. Your responses may be shared with others in that group.

After we compile group responses, we’ll share information about the responses and our next steps based on your input.

Throughout the RPS Online project, if you have questions or comments, please email real.property@tax.ny.gov.

Judicial cases

New Judicial cases:

  • Matter of St. Lawrence County v City of Ogdensburg
  • Matter of Eisenhauer v Watertown City Sch. Dist.
Updated: