06/15/026 Assessment Community Weekly
Final state-owned land lists now available
Lists of taxable state-owned land and taxable state easements for 2026 assessment rolls are now available in the Online Assessment Community. If applicable to your town, please ensure that these approved lists agree with roll section three entries on your 2026 assessment roll.
Reminder: Tentative Roll Corrections Report (report #4) now available
Report #4 (tentative roll corrections) is now available in the Online Assessment Community for most municipalities with a May 1 tentative roll date who provided their tentative roll files to ORPTS on a timely basis (by May 10).
The Tentative Roll Corrections Report indicates STAR changes that must be made prior to finalizing the final assessment roll. It includes the following:
- disparities between the tentative assessment roll and reports #1, 2, and 3
- changes to our determination due to a taxpayer responding to our mailing
- flags for parcels that have missing rolls or registrations
For more details, see the instructions.
If you have any questions not answered in the instructions or how to submit STAR report changes, please email assessor.report.feedback@tax.ny.gov.
Reminder: New STAR seminars for homeowners coming this summer
This summer we are launching a tour of STAR seminars across the state.
In each presentation, we will share with homeowners:
- a brief history of the program,
- what to expect from the program if they are already enrolled, and
- steps on how to enroll if they are a new homeowner.
We will also cover our most common FAQs and have staff on site to help new homeowners register at self-service kiosks.
Each event is open to the public; preregistration is not required.
STAR letters hitting mailboxes
We are continuing to mail the following letters to impacted STAR recipients across the state:
RP-5300-ENH: Recipients of this letter received a Basic STAR exemption or credit last year, and they are eligible for an Enhanced benefit in 2026. This letter is informational and confirms they are eligible for Enhanced and that they do not have to take any action to receive it.
RP-5300-RES: Recipients of this letter are not eligible for any STAR benefit for one of the following reasons related to residency:
- We are unable to confirm the property is the primary residence of any of the owners;
- They indicated that they are receiving a benefit for a primary residence in another state;
- Rental income reported on their income tax return indicates that the property may be occupied by a tenant and may not be the primary residence of any owners; or
- They registered to receive a STAR benefit for multiple properties and listed them as their primary residence.
If you are contacted by a property owner about any of these letters, please direct them to our STAR Resource Center featuring our new Respond to a STAR letter page. This page is a new resource and as we continue to mail 2026 STAR letters, we'll add them to this 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 Heritage Christian Servs., Inc. v Town of Webster Bd. of Assessment Review
- Matter of Syracuse Univ. v City of Syracuse
- Blind Brook-Rye Union Free Sch. Dist. v Harrison Cent. Sch. Dist.