01/26/2026 Assessment Community Weekly
Draft 2026 solar and wind appraisal model now available for public comment
On Thursday, January 22, we published a draft 2026 solar and wind appraisal model for public comment. The draft model is available at Appraisal methodology for solar and wind energy projects (ny.gov) along with a user guide.
We will accept comments on the draft 2026 model through March 24, 2026. You can email comments to renewables.model.comments@tax.ny.gov. After we review and consider all timely comments, we will publish a final model for 2026 assessment rolls. If you wish to comment, we encourage you to do so as soon as possible.
Summary of changes to draft 2026 model:
- Revenue forecasts, expense forecasts, and discount rates have been updated.
- Hybrid solar and storage battery facilities have been added.
- Wind capacity factors have been slightly revised.
2026 Agricultural Assessment Values now available
The 2026 Agricultural Assessment Values per Acre are now available on Agricultural assessment information.
To install the 2026 values in RPSV4:
- log into the Online Assessment Community,
- select RPSV4 Updates from the hamburger menu in the upper left-hand corner, and
- under Agricultural data, select Ag_up_2026.exe
Performing the 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 2026 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 2026 values.
We also recommend that you execute the RPS344—Agricultural Exemption update program.
RPSV4 replication sites should run this update at both the remote and consolidated sites.
Update on exemption-related bills signed into law in late 2025
As the end of 2025 neared, several exemption-related bills were delivered to the Governor and signed into law—though three have pending chapter amendments.
|
Chapter # |
Description |
Local option |
Form status |
New exemption code |
|---|---|---|---|---|
|
432 |
Certain residential property transferred to a low-income household |
Yes |
New form in progress |
4420_ |
|
581 |
Additional sliding scale option for senior citizens exemption |
Yes |
Update to RP-467 instructions in progress; no form changes needed |
Not necessary |
|
592 |
Surviving spouses of volunteer firefighters and ambulance workers killed in the line of duty |
Yes |
RP-466-a-vol update in progress |
4152_ |
|
670 |
Surviving spouses of police officers killed in the line of duty |
Yes |
Pending chapter amendment |
4160_ |
|
672 |
Veterans with a 100 percent service-connected disability (RPTL 458-a) |
Pending chapter amendment |
Pending chapter amendment. Exemption would not take effect until taxable status dates beginning after 10/1/26 |
4119_ |
|
677 |
Active duty in a combat zone |
Yes |
Pending chapter amendment |
4131_ |
All changes to RPSV4 and RPS Online are in progress.
Measures with chapter amendments were signed into law by the Governor with the understanding that the Legislature would pass certain amendments early in 2026. You can follow the progress of the chapter amendments on 2026 property tax-related legislation.
We will notify you in future editions of this newsletter when the forms and RPS updates are available.
It’s Pre-Decisional Collaboration (PDC) season!
Assessors, if you haven’t already, you’ll soon receive an email from your ORPTS customer service team regarding the PDC process. The email includes instructions and reports regarding the 2026 ORPTS estimate of full value for your municipality. This information along with discussions with your ORPTS customer service team could help you decide the level of assessment (LOA) for your roll.
After you receive your email, we encourage you to meet with your customer service team in person or via Webex. The meeting is an opportunity for you to:
- review our reports,
- provide your own observations and data, and
- work collaboratively with your customer service team.
If you have questions during the PDC process—or anytime—don’t hesitate to use your customer service team email address to contact us.
Reminder: New STAR in-person income reporting events
Impacted STAR exemption recipients across the state can attend an in-person income reporting event in the coming weeks. We recently scheduled events in:
- Oneida County,
- Onondaga County,
- Orange County,
- Westchester County.
To find out when and where, view the schedule on our website.
We will add additional events as details become available.
At these events, Tax Department employees will help homeowners submit their income information and answer any other questions about the STAR program.
Homeowners may also submit their income information using the Homeowner Benefit Portal, our STAR Income Worksheet, or by contacting us at 518-457-2036.
If you are contacted by a property owner about the RP-5300-WSC or one of these events, please direct them to our STAR Resource Center featuring our new Respond to a STAR letter page.
You may also contact the Assessor and County Director Hotline by phone at 518-457-9053 or via email at Assessor.hotline@tax.ny.gov for additional assistance. Please remember, assessor hotline resources are for assessors and county directors and should not be shared with taxpayers.
Judicial Cases
New Judicial cases:
- Matter of Congregation Yeshiva Yoreh Deah Inc. v Ozomek
- Matter of Wyandanch Union Free Sch. Dist. v Town of Babylon Indus. Dev. Agency
- Matter of Reformed Dutch Church of Schodack at Muitzeskill v Assessor of the Town of Schodack, N.Y.