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Department of Taxation and Finance

7. Instructions for part 2

Reporting operations section

Part 2 of the Assessor's report is a detail list or file of individual parcel changes from the prior roll to the current roll of Roll Section 1, 3 and 6 parcels. For forms see: Assessor's report forms.

Part 2 must show each parcel of property which from the prior roll to the current roll:

  • increased or decreased in total assessed value;
  • transferred to or from roll sections 1, 3 or 6 to or from a State approved assessment roll section (Roll Sections 5, and 7) or to or from the "wholly exempt" roll section (Roll Section 8);
  • changed from residential to nonresidential property or from nonresidential to residential property;
  • changed from the homestead class to the non-homestead class or from the non-homestead class to the homestead class;
  • changed school district (not required for village assessing units).

Changes in assessed value of wholly exempt parcels (Roll Section 8) are not reported unless the parcel changes to or from Roll Sections 1, 3 or 6. Changes in amounts of exempt assessed value are not reported.

Part 2 musts be filed with part 1 of the Assessor's report for every municipality regardless of number of extent of changes.

The heading of each page should contain the county name, the city, town or village name, the SWIS Code, the year of the assessment roll for which the report is being completed, and the page number.

Portions of a town, i.e., town outside villages and individual villages, must be reported using separate pages and be properly identified by town and village name.

The following items must be contained on the Part 2 for each parcel;

  • The assessment roll identification and/or owner's name. Use the current roll identification whenever possible to describe the parcel. If the parcel is not on the current roll, due to splitting or merging of parcels, use the prior roll identification to describe the parcel.
  • The split/merge number is used to identify parcels that have split (including subdivisions) or merged since the prior roll. All parcels involved in the same split or merger are coded with the same number. For example, if one parcel on the prior roll has been split into ten parcels on the current roll, there would be eleven entries on part 2, one for each parcel. Each of the eleven entries must contain the same split/merge number. Splits or mergers are to be numbered consecutively. The first split/merge number assigned to a group of parcels that split or merged should be "1", the second should be "2" and so forth.
  • The school district code as it appears on the prior and current roll. If no code appears on the roll, assign the correct code.
  • The property classification code and ownership code, if any, as it appears on the prior and current roll.
  • The roll section in which the parcel appears on the prior and current roll. Use the roll section code to designate the roll section. (See roll section definition in Section 2.41 Item B.) If the parcel did not appear on the roll, the roll section is blank.
  • The total assessed value of the parcel as it appears on the prior roll. If the parcel is not on the prior roll, but only on the current roll, the prior assessed value is zero. If the parcel was wholly exempt on the prior roll and is taxable on the current roll, the prior assessed value is zero. If the parcel had a State approved assessment on the prior roll and is assigned to roll sections 1, 3 or 6 on the current roll, the prior assessed value is zero.
  • The total assessed value of the parcel as it appears on the current roll. If the parcel is on the prior roll, but not on the current roll, the current assessed value is zero. If the parcel is wholly exempt on the current roll and was taxable on the prior roll, the current assessed value is zero. If the parcel has a State approved assessment on the current roll and was assigned to roll sections 1, 3 or 6 on the prior roll, the current assessed value is zero.

If a parcel has changed in assessed value, the increase or decrease must be explained by one of the following:

The sum of the increases in total assessed value (both quantity and equalization) minus the sum of the decreases in total assessed value (both quantity and equalization) must equal the difference of the current total assessed value minus the prior total assessed value. If they are equal, Part 2 of the report is in balance. If they are not equal, recheck the balancing of each entry.

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