03/03/2025 Assessment Community Weekly

RPSV4 update 2020.6528 now available

This update includes 2024 legislative changes for the 459-c exemption and three new exemptions from 2024, which are listed in the table below. Please review the release notes for setup help if you need to add these new exemptions to your file.

In addition to updating exemptions, this update also provides:

• the ability to print an assessment or tax roll with parcels visible that would otherwise be redacted per the Judicial Security Act of 2024 (Important: If you choose to print a roll with redacted parcels visible, it is not for public release.); and
• a fix to the character limits on the special district code entry field and some totals matching errors found in two municipalities.

To install the update, log in to the Online Assessment Community and select RPSV4 Updates in the menu. Under Maintenance releases for RPS2020, download and run:

• Db_796.exe and
• RPS2020_6528.exe

The remaining new exemptions from 2024 were amended early in 2025. We are in the process of creating RPSV4 updates for those exemptions. We will update you as they become available.

Preliminary state-owned land lists

Preliminary lists of 2025 taxable state land and taxable state conservation easements are available in the Online Assessment Community (OAC) for impacted municipalities.

By April 1, please review all posted documents and follow the instructions to complete the lists.

Note: Only assessors have access through our new Taxable State-Owned Land application. County Directors and all other staff will have read-only access through the Inquiry application shortly. 

If you have questions, email orpts.statelandunit@tax.ny.gov or call (518) 457-7724.

Tentative Railroad Ceilings

We’ve issued tentative railroad ceilings to all municipalities with property subject to the ceilings. We have emailed or mailed the notice to all impacted municipalities and companies.

Note: We equalize the ceiling values before we issue them. Do not multiply the values by your equalization rate.

Deadlines approaching to transmit or enter New IVP participants

In early April, we’ll issue the first round of STAR eligibility reports for municipalities with May 1 tentative roll dates. To ensure that we have complete data for new IVP participants for your municipality, please follow these deadlines:

• If you're transmitting the data to us for data entry, please do so by Wednesday, March 12. (For details see How to transmit IVP forms to the Tax Department.)
• If you're entering the IVP data directly into the IVP Tool, complete your entries by Monday, March 17.

Do’s and Don’ts: existing IVP participants

If the property has not sold but the owners have changed (new owners, deceased owners, removal of owners), update the enrollment but do not close it.

If a spouse has passed away and the surviving spouse is now the owner, simply update the existing enrollment—even if the spouse wasn’t previously on the deed. Do not create a new enrollment in this scenario.

However, do close the enrollment for any of the following reasons:

• All of the Enhanced STAR recipients are deceased.
• The property has sold.
• The IVP enrollment was created in error.
• None of the owners are currently residents.

For complete instructions, see the IVP Tool User Guide, which includes instructions for merges and splits (see page 12).

Judicial cases

New Judicial cases:

• Matter of 1389 BBB, L.P. v Commissioner of Fin. of City of N.Y
• Matter of One Liberty Sq., LLC v Niblack
• Matter of Jomaniam, LLC v Niblack
• Matter of AAU Targee Rhine Realty, LLC v Niblack
• Matter of 136-21 Hillside Ave., LLC v Niblack
• Matter of Adimoolam v Niblack
• Matter of 1424 Cent. Ave. Realty Corp. v Niblack
• Matter of 4616 Fort Hamilton Props. LLC v Niblack