ORPTS procedures index
A compilation of the final procedures currently in effect which the Office of Real Property Tax Services uses to administer various programs is listed below. These procedures are used in conjunction with and provide clarification to the Real Property Tax Law and the Rules for Real Property Tax Administration. See proposed ORPTS procedures to view any draft procedures published for comment. Please direct all inquiries to the contact person listed in each procedure.
Final procedures
Local assessment official training:
Class equalization rates:
Class ratios:
Railroads:
Real Property Transfer Reports:
Special equalization rates:
- 2023 special equalization rates for certain parts of cities and towns
- 2022 special equalization rates for certain parts of cities and towns
- 2021 special equalization rates for certain parts of cities and towns
Special equalization ratios:
- Special equalization ratios for the fiscal year ending in 2025
- Special equalization ratios for the fiscal year ending in 2024
- Special equalization ratios for the fiscal year ending in 2023
Special franchise:
State assistance:
- State assistance for the maintenance of a system of improved real property tax administration pursuant to rules effective with 2010 assessment rolls
- State assistance for services provided by the county to assessing units
State equalization rates - market value survey procedures:
- Market value survey procedure for 2024 state equalization rates
- Market value survey procedure for 2023 state equalization rates
- Market value survey procedure for 2022 state equalization rates
Tax maps:
State owned lands:
Village State rates:
- 2024 state equalization rates for villages
- 2023 state equalization rates for villages
- 2022 state equalization rates for villages
Updated: