03/16/2026 Assessment Community Weekly

Final oil and gas unit of production values

The 2026 oil and gas unit of production values are final. There were no changes to the tentative values. For the details, see our Oil and Gas landing page.

Application for Exemption for Eligible Residential Property Transferred to Low-Income Household now available

Real Property Tax Law § 457-a was signed October 2025 and allows a county, city, town, or village to adopt a local law, providing a partial exemption.

The Form RP-457-a Application for Exemption for Eligible Residential Property Transferred to Low-Income Household and Instructions are now available on our website. 

Using residential percent: How to apply a residential exemption to a mixed-use property

Many residential property tax exemptions (such as 467, 459-c, and 458-a) are only available for the portion of a property that is used exclusively for residential purposes.

If a portion of the property is used for non-residential purposes, the exemption may only be granted to the portion of the property that is used exclusively for residential purposes.

To calculate a residential exemption for a mixed-use property, you should:

1. determine the percentage of the assessment that is for the residential portion of the property, and if you’re an RPSV4 user
2. enter that number on Assessment tab under Residential Percent.

This will ensure the exemption will only be applied to the assessed value of the residential portion.

For eligibility details of specific exemptions, review our Assessor Exemption Manual.

Provide us with copies of your STAR third-party notice forms by April 1

To accommodate seniors who have requested notification of a third party regarding the Enhanced STAR exemption, please provide us with copies of Form RP-425-TPN, Request for Mailing of Notice to a Third Party Regarding Enhanced STAR Exemption, that you have not previously provided to us.

You can provide the forms to us in any of the following ways:

• Scan the RP-425-TPN forms and email them to IVPForms@tax.ny.gov
• Fax the forms to 518-435-8634
• Mail the forms to:

We’ll send any letters regarding the exemption status to the third parties.

Reminder: Preliminary State-Owned land lists

Preliminary lists of 2026 taxable state land and taxable state conservation easements are now available in the Online Assessment Community (OAC) for impacted municipalities. You’ll access your lists via the Taxable State-Owned Land web application, which is available from your OAC menu. 

If you have questions, please email orpts.statelandunit@tax.ny.gov or call (518) 457-7724.

County Directors: We continue to work toward providing the requested countywide TSOL download and anticipate that it will be available later this cycle. In the meantime, please reach out to orpts.statelandunit@tax.ny.gov to request your county's lists via email.