02/02/2026 Assessment Community Weekly
Deadline approaching to submit your LOA for early determination
Do you think your level of assessment (LOA) should be accepted as the 2026 equalization rate and residential assessment ratio (RAR) for your municipality?
If your stated LOA is within 5% of both your major type A (residential) ratio and your overall ratio, you should consider submitting your LOA early so it can potentially be issued as the RAR. In that case it will likely also become your equalization rate; however, we can’t confirm your LOA as the equalization rate until after your municipality’s tentative roll has been submitted and processed.
If you believe you qualify and your tentative roll date is May 1, please plan to submit your 2026 LOA to your ORPTS customer service team by Friday, February 20.
2026 tentative oil and gas values
The 2026 tentative unit of production values are now available online. For details, see the Notice of 2026 assessment roll tentative oil and gas unit of production values. For general oil and gas information, see Valuation and assessment of oil and gas producing property in New York State.
Reminder: 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 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.
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:
- Ulster County
- Suffolk County
To find out when and where, view the schedule on our website.
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.
If you are an assessor or county director and wish to advertise one of our events in your office, contact real.property@tax.ny.gov and we will provide you with a poster and handout.