Instructions and file specifications for the manual load manufactured home and co-operative spreadsheet

Important: You must complete the Status Changes 2026 tab. 

If you do not complete this worksheet, manufactured home park residents may not receive their STAR credits, or they can become significantly delayed. See Status Changes 2026 tab instructions below. 

The Manual Load Manufactured Home and Cooperative Spreadsheet is for use by:

• RPSV4 users who don’t maintain manufactured home or co-op worksheets, and
• users of other assessment administration software.

If you use the RPSV4 manufactured home or co-op worksheets, please use the appropriate query-enabled spreadsheet(s) available on the Send the manufactured home and co-op spreadsheets to the Tax Department webpage.

If you submit a file that does not meet the format specifications in this document, we will have to reformat it. To avoid delays in STAR credit processing, follow the specifications provided on page 3. If you have questions, contact your ORPTS regional liaisons or email orpts.MHCoop@tax.ny.gov.

Manufactured Homes & Coops tab file instructions

Do not enter both manufactured homes and co-ops on the same spreadsheet. If you have both types of property in your jurisdiction, provide a separate Manual Load Spreadsheet for the co-ops and manufactured homes.

Include all co-op units that are not individually assessed, and manufactured homes with a property class code of 416 on this spreadsheet, regardless of whether the unit is receiving the STAR credit or exemption. This data is critical for us to confirm the eligibility of cooperative shareowners who register for the STAR credit.

To avoid processing delays:

• Ensure that the format, field order, and field length correspond to the file specifications on page 3.
• To the extent possible, use the same conventions for print key, street name, and unit number as previous years. Changes in these fields from one year to the next require manual processing.
• Use unique print key and unit number combinations.
• Left justify all text fields.
• Right justify all numeric fields.
• If you do not use a field, leave it blank.

Follow these guidelines for the specified fields:

• Record Identifier: On each record, enter “M” for Manufactured Home or “C” for Cooperative. As noted above, do not mix manufactured homes and co-ops on the same spreadsheet.
• Roll Year: Enter the roll year against which the 2026-2027 school taxes will be levied. In most jurisdictions, the roll year will be 2026.
• Muni Code: The first four digits of the SWIS Code followed by 00.
• SWIS: Six-digit SWIS code where the parcel is located with leading zeros included. (For example, 012689, 026200, 133001)
• Print Key: Left justify section-block-lot. Critical for all units.
• Owner Occupied: Indicates that the unit is not rented or leased to anyone other than the owner. Enter “1” if the property is owner-occupied; enter “0” if it isn’t.
• STAR exempt type: This field should be blank for all units assessed as part of the park. If any parks are receiving a STAR exemption, it should be removed.  For details, see Law change regarding manufactured homes and STAR.
• Uniform Percent: Enter your stated level of assessment as a percent rounded to 2 decimal places without a percentage sign, for example:
  
  

  LOA	Correct	Incorrect
  One hundred percent	100.00	1.00 or 100%
  Sixty-Six and one-half percent	66.50	0.66500

• Assessed Value: Total assessment value of the unit before exemptions (Market Value * Equalization rate). Enter whole dollars without decimal points or dollar signs.
• Market Value: Assessed Value divided by the Uniform Percent. Enter whole dollars without decimal points or dollar signs.
• Unit Percent Total Co-op Value: The unit’s number of shares divided by the total number of shares. Leave blank for manufactured homes.
• Co-op Num of Shares: The number of shares associated with the co-op unit. Leave blank for manufactured homes.
• Blding Number/Name: For co-ops only, enter the number or name of the building that the unit is in.
• Co-op Unit Number/Lot #: Enter the unique unit number for co-op or lot number for a manufactured home. Critical for all units.
• Higher Value Indicator: For manufactured homes only. Enter an asterisk (*) if the property has a full value of more than $20,000. Leave blank for manufactured homes with values of $20,000 or less and co-ops.
• Street Number Dwelling: Street number of the property.
• Street Name Dwelling: Name of street dwelling is on.
• Street Name Suffix: For example, St., Ave., Rd.
• City/Town: Municipality where dwelling is located.
• State: Must be New York State.
• Zip Codes: 5 or 9-digit zip code of dwelling. Do not include a hyphen if providing 9 characters.
• Mailing address fields: This is the address where the check will be mailed. Please provide complete information. Do not enter special characters, except hyphen, period, pound sign, and slashes.
  
  • Mailing Street Number: Unit or lot owner’s mailing street number.
  • Mailing Street Name: Unit or lot owner’s mailing street name.
  • Mailing Street Suffix: For example, St., Ave., Rd.
  • Mailing Unit Name/Number: Owner’s mailing unit or lot number.
  • Mail PO Box: Owner’s post office box.
  • Mail City/Town: Unit or lot owner’s mailing city or town name.
  • Mail State: Unit or lot owner’s mailing state.
  • Mail Zip Code: Unit or lot owner’s mailing 5 or 9-digit zip code. Do not include a hyphen if providing 9 characters.

Follow these guidelines for the Name fields:

• The information provided for Owner 1 will be the first name on any property tax credit checks issued for the unit or lot. Please include a complete first and last name, do not include:
  
  • special characters (for example, &, -, /);
  • words like spouse, wife or husband, or any variation thereof (for example, Wf, Wife, & Wife, H/W, WFE, housewife, &1, & one, +1, husband);
  • et al or et ux or any variation thereof (for example, etal, et al, et-al, etux, et ux, et-ux, ux, ors, or others);
  • trustee names, however, you can enter a valid Trust name (trustee names should be in the Owner 2 fields); or
  • the name of a deceased person.
• Owner 1 Primary Res: Populate with a “1” for yes, populate with a “0” for no. If you are unsure whether it is the owner’s primary residence, enter a “0”. This is a critical field.
• Last Name 1: Last name of the first property owner. Do not exceed 30 characters.
• First Name 1: First name of the first property owner. Do not exceed 20 characters.
• Middle Initial 1: Middle initial of the first property owner. Do not exceed one character. Do not enter a period.
• Suffix Name 1: First property owner’s suffix. (For example, Jr., Sr., III.) Do not exceed eight characters. Leave blank if the name doesn’t have a suffix. 

Note: the information provided for Owner 2 will be the second name on any property tax credit checks issued. Please include a complete first and last name.

• Owner 2 Primary Residence: Populate with a “1” for yes, or with a “0” for no. If you are unsure whether it is the owner’s primary residence, enter a “0”. This is a critical field.
• Last Name 2: Last name of the second property owner. Do not exceed 30 characters.
• First Name 2: First name of the second property owner. Do not exceed 20 characters.
• Middle Initial 2: Middle initial of the second property owner. Do not exceed one character. Do not enter a period.
• Suffix Name 2: Second property owner’s suffix. (For example, Jr., Sr., III.) Do not exceed eight characters. Leave blank if the name doesn’t have a suffix.
• Comment Field: Enter any helpful comments about the property. For example, the property:
  
  • burned down,
  • was destroyed in a flood,
  • is a seasonal residence,
  • is vacant,
  • is owned by the park,
  • is rented out by the unit or lot owner.

Status Changes 2026 tab instructions 

Important: You must complete the Status Changes 2026 tab. 

If you do not complete this worksheet, manufactured home park residents may not receive their STAR credits, or they can become significantly delayed.

Please list the following manufactured home units on the Status Changes 2026 tab: 

• Units that were individually assessed in 2025 and this year will be assessed as part of their park.
• Units that were assessed as part of their park in 2025 and will now be individually assessed.

When entering data for Name fields, only enter the owner's name, do not include:

• special characters (for example, &, -, /);
• words like spouse, wife or husband, or any variation thereof (for example, Wf, Wife, & Wife, H/W, WFE, housewife, &1, & one, +1, husband);
• et al or et ux or any variation thereof (for example, etal, et al, et-al, etux, et ux, et-ux, ux, ors, or others);
• trustee names, however, you can enter a valid Trust name (trustee names should be in the Owner 2 field); or
• the name of a deceased person.

Submitting the report

1. Save the report with this naming convention: XXXXXXManual.xlsx (where XXXXXX represents your six-digit municipal or county code).
2. Review your final data and email the file to orpts.MHCoop@tax.ny.gov.