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Department of Taxation and Finance

Assessment Community Weekly 1/22/19

Happy Martin Luther King, Jr. week! In addition to this week’s announcements, don’t miss the questions and answers below.

2019 Agricultural assessment values

The 2019 agricultural assessment values per acre are now available on our website.

RPSV4 Users: The associated RPSV4 update is available on software updates. Performing this update will not increase the database change level; this is a data-only release and does not directly affect functionality contained in the application or the database. To verify that the new 2019 values have been loaded into your database, check the Agricultural Soil Group Definition table in the Reference Table Selection area of the Administration Module for 2019 values. We also recommend that you execute the Administrative RPS344—Agricultural Exemption Update.

RPSV4 replication sites should run this update at both the remote and consolidated sites.

For more information, including assessor decision charts, previous ag values, and other resources, visit Agricultural assessment information.

Reminder: Ethics recertification

Re-appointed and re-elected assessors and county directors must take approved ethics training no more than one year prior to or one year after reappointment or reelection to office. New assessors and new county directors must take an approved ethics course within a year of taking office.

For approved courses and more information see Ethics component.

Q. Does the IVP form need to be submitted for a property owner who is eligible to receive the Enhanced STAR credit this year after receiving the Basic STAR credit last year?

A. No. The key word here is credit. When property owners register for the STAR credit, they provide the Social Security numbers of the owners and resident spouses. Therefore, they don’t need to provide Form RP-425-IVP, which includes the same information.

Of course, if they are applying for the Enhanced STAR exemption, Form RP-425-IVP is necessary.

Q. Is there a deadline for a town to increase the income limit for the senior citizens exemption?

A. Towns can increase the income limit for the 467 exemption through local law, ordinance, or resolution. The law doesn’t require any specific deadline for doing so (such as a number of days before taxable status date). Our opinion is that the increase would apply to the assessment roll as long as it’s adopted prior to taxable status date for that roll.

The fact that RPTL §467(6)(a) requires the assessor to mail renewal applications at least 60 days prior to taxable status date does not impact the deadline for adopting a change to the income limit.

Of course, questions about the specific timing and hearing requirements involved in adopting a local law, ordinance, or resolution are beyond our jurisdiction and should be directed to the town attorney.

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