1. Introduction
Reporting operations section
Pursuant to Section 575 of the Real Property Tax Law (RPTL) and the Rules of the State Board (20 NYCRR 8193-4) each assessing unit is required to file an Assessor's report for use by the State Board in the establishment of equalization rates.
Parts 1 and 2 of the assessor's report are used to determine the change in level of assessment factor between the prior roll and the current roll which is used to establish special equalization rates, where applicable, for: final special franchise assessments and railroad ceilings, final assessments on taxable State lands, school tax apportionments, and agricultural ceilings. The change in level of assessment factor is also used, if applicable, for computing county equalization rates for use in apportioning the county tax pursuant to Title 2 of Article 8 of the RPTL. Parts 1 and 2 of the assessor's report are also used to determine the quantity adjustment factor which is used for computing the State equalization rate.
Part 4 of the assessor's report is no longer needed.
Part 5 of the assessor's report is no longer needed.
Parts 6 and 7 of the assessor's report are used in balancing the assessor's report to the assessment roll.
Part 9 of the assessor's report is no longer needed.
The only acceptable methods for filing the assessor's report are as follows:
- RPSv4 Final Assessment Roll database (RPS.db and RPS.log), accompanied by the paper reports produced from the ORPTS Real Property System (RPSv4), signed and dated by the assessor. In the absence of an assessor, only the supervisor of a town or mayor/manager of a city may sign the report.
- RPSv3 Final Assessment Roll file (RPS210t1), accompanied by the paper reports produced from the ORPTS Real Property System (RPSv3), signed and dated by the assessor. In the absence of an assessor, only the supervisor of a town or mayor/manager of a city may sign the report.
- An alternative reporting method which has prior written approval from the Central Support Services (CSS) division of ORPTS. Contact staff in the Data Management Unit for file specifications. To receive approval for an alternate reporting method, a written request must be submitted to CSS at least 30 days prior to the filing of the tentative assessment roll.
Cities, towns and villages using RPS must file Parts 6 and 7, if required, using the manual forms, as these reports are not computer generated. Forms can be downloaded and printed from Assessor's report forms. A supply of forms may also be obtained by contacting your County Director or Real Property Tax Services.
Questions?
- For information regarding the usage of the ORPTS Real Property System, please contact your ORPTS regional office.
- For questions relating to any part of the assessor's report email Data Management Unit.