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01/27/2025 Assessment Community Weekly

RP-459-c updates for 2025 now available

The RP-459-c series of forms, instructions, and webpages are now updated for 2025, following the law change to eligibility. Under the new provision, the exemption may be granted to property that is occupied by a tenant with a disability under a lease that provides the tenant with life interest in the property as long as the tenant remains in residence. In that case, the assessor determines eligibility based on the qualifications of the tenant, not of the owners.  

Note: If the 2024 version opens after selecting a link below, refresh the link in your browser window or clear your cache. 

Forms

  • Form RP-459-c, Application for Exemption for Persons with Disabilities and Limited Incomes
  • Form RP-459-c-Rnw, Renewal Application for Exemption for Persons with Disabilities and Limited Incomes 
  • Form RP-459-c-Wkst, Income worksheet for Exemption for Persons with Disabilities and Limited Incomes 
  • RP-459-c-I, Instructions for Forms RP-459-c and RP-459-c-Rnw

Webpages

New exemption forms now available

The following forms and instructions are now available on our website from the 2024 legislative session:

  • Form RP-421-p-adu, Application for Real Property Tax Exemption for Capital Improvements to Residential New Construction Creating Accessory Dwelling Units
  • Form RP-421-pp, Application for Real Property Tax Exemption for Newly Converted or Constructed Fully Income Restricted Rental Multiple Dwellings
  • Form RP-421-q, Application for Real Property Tax Exemption for Capital Improvements to Residential Buildings to reduce Carbon Emissions

Questions regarding the new exemptions should be directed to your municipal attorney.

Assessor Manual and RPSV4 updates for these exemptions are in process. We will update you as those become available.

Should you submit your LOA for early determination?

Do you think your level of assessment should be accepted as the 2025 equalization rate and residential assessment ratio (RAR) for your municipality?

If your stated LOA is within 5% of both your major type A (residential) ratio and your overall ratio, you should consider submitting your LOA early so it can potentially be issued as the RAR. In that case it will likely also become your equalization rate; however, we can’t confirm your LOA as the equalization rate until after your municipality’s tentative roll has been submitted and processed.

If you believe you qualify and your tentative roll date is May 1, please plan to submit your 2025 LOA to your ORPTS customer service team by Friday, February 21.

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