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Pre-decisional collaboration

In New York State, local and state officials use pre‑decisional collaboration (PDC) to compare analysis and communicate about the real estate market and its impact on the level of assessment. The benefits of PDC include the following:

  • The level of assessment (LOA) determined by each municipality is more accurate
  • New York State annually verifies the LOA as the equalization rate for the vast majority of municipalities; and
  • Property taxes are distributed more fairly among multiple taxing jurisdictions.

The PDC process

Data maintenance and analysis

Local officials:

  • collect and maintain property inventory;
  • enter, correct and transmit sales data;
  • analyze market conditions; and
  • notify ORPTS about significant changes within their municipality.

State officials:

  • review market areas and invite local input considering:
    • sale frequency,
    • location,
    • municipality type (urban, suburban, rural, etc.), and
    • other economic factors; 
  • monitor status of sales reporting;
  • monitor local reassessments;
  • complete sample appraisals; and
  • perform market analysis to determine trends and ratios.

Data sharing and collaboration

Next, the Office of Real Property Tax Services (ORPTS) shares their analysis with the local officials and invites the local officials to share theirs. We initially share our analysis via email, which may include:

  • real estate market trends,
  • methods used by ORPTS to analyze the residential real estate market, 
  • CAMA and sales ratio summaries, and
  • sample appraisal reports for municipalities where ORPTS has appraised properties.

We also encourage local officials to meet with our Customer Service Teams to review the documentation and share analysis and observations. A PDC meeting includes:

  • an overview of process and responsibilities,
  • explanations of measurement and analysis methods, and
  • opportunities for local input and questions.

Also see: PDC schedule

The local level of assessment

During the PDC process, the assessor shares their level of assessment (LOA). The LOA is the overall ratio of assessed value to full market value in the municipality.

An accurate level of assessment is important for the following reasons:

  • It helps taxpayers understand property values and challenge assessments, where appropriate; 
  • It provides the assessor with a uniform target for all assessments in the municipality; and
  • It distributes taxes fairly among municipalities within a school district or county.

Following PDC, ORPTS reviews the LOA for purposes of determining the equalization rate.

To learn more, see Level of Assessment Determination: An Owner’s Manual for Maintaining Uniformity.

Importance of data

Accurate data is very important to provide fair assessments and ensure property taxes are fairly distributed within and among municipalities. It’s the responsibility of local governments to:

  • maintain accurate inventory and sales data,
  • report sales regularly,
  • monitor the real estate market, and
  • correct errors promptly.

This data is used by ORPTS to:

  • study market trends,
  • calculate property value ratios and other statistical measures, and
  • estimate the full market value of municipalities.

Communication and collaboration

PDC works best when there is strong communication between ORPTS and local officials throughout the year. It is an ongoing process. Data should be shared both ways to help ensure fair property assessments.

For questions or more information, contact your ORPTS Customer Service Team.

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