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Department of Taxation and Finance

Weekly Newsletter of the Office of Real Property Tax Services

Update on the new IVP Tool

In the recently recorded webinar, we explained that new owner type options would soon be available. On the Owner/Non-Owner Details page, you now have the following options to choose from in the Owner type dropdown:

  • Resident property owner
  • Resident spouse of property owner
  • Non-resident owner
  • Non-resident spouse of property owner

If the property owners who were eligible for Enhanced STAR have moved but still own the home, do not close the registration. Instead, do change each of the owners to non-resident owners. In the spring, our reports will indicate that they are not eligible for the Enhanced or Basic STAR exemption. However, if the property owners return to the home, they could again receive the exemption.

Of course, if a property that is enrolled in the IVP does sell, you should close the enrollment.

Switching to the STAR credit for 2020? It’s simple…and renunciation isn’t necessary

You’re contacted by property owners who want to switch from the STAR exemption to the STAR credit for next year. What should you tell them?

Do tell them that they only need to Register for the STAR credit on our website. When they begin the registration process, they should select the option to Make the Switch to the STAR credit.

Do not tell them to submit Form RP-496, Application to Renounce Previously Granted Exemptions. As the name of the form indicates, Form RP-496 is only for use by property owners wishing to retroactively renounce exemptions.

In addition, it’s not necessary for the property owners to submit a written note to the assessor. In the spring, we will issue a report to assessors that lists those property owners who have switched to the credit from the exemption.

Assessor/Director Hotline Downtime

The Assessor/Director Hotline will be unavailable tomorrow, Wednesday, December 11, after noon. We apologize for the inconvenience. We do not anticipate additional downtime in the upcoming weeks.

‘Tis the season for Pre-Decisional Collaboration (PDC)

Full Value Measurement (FVM) is one of ORPTS’s core functions. We annually determine the full value of real property in every New York State municipality. We use several different methods to determine full value:

  • Verification of local reassessment results
  • Development of market adjustment factors (trends) applied to prior year full value estimates
  • Determination of CAMA and/or Sales Ratios for residential property (using IAAO Standards)
  • Appraisal of sample parcels in localities where there has not been a recent reassessment and/or for property types lacking enough sales or data for reliable ratio studies

ORPTS shares the results of our full value determination through a process called Pre-Decisional Collaboration (PDC). Regional ORPTS customer service teams will provide appraisals, trends, ratios, and other documentation to you over the next couple of months. This information is a key piece in helping you establish the Level of Assessment (LOA) stated on your tentative roll.

The C in PDC is important; this is designed to be a collaborative process. You can be an active participant in PDC by:

  • reviewing survey selections, if ORPTS is appraising sample properties;
  • analyzing sales and trends in your municipality; and
  • responding to regional PDC correspondence.

What can you do to prepare for PDC?  Visit Pre-Decisional Collaboration for much more information, including schedules, guidelines, and PowerPoint presentations.  In addition, we encourage you to contact your customer service liaisons with questions and comments throughout the PDC process.

Judicial Cases

New Judicial cases:

  • NYCTL 2009-A Trust v Advance Realty of NYS, LLC
  • Matter of Brookdale Physicians' Dialysis Assoc., Inc. v Department of Fin. of the City of N.Y.
  • NYCTL 2015-A Trust v Masin

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