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The Office of Real Property Tax Services (ORPTS) role

There are several ORPTS programs that are dependent on the products derived from the reassessment process. Some of the programs using these products include:

  • Establishment of state equalization rates: by using aggregate valuation data from Full Value Measurement pursuant to procedures;
  • Establishment of residential assessment ratios (RARs): by determining the level of assessment of residential property pursuant to RPTL Section 738 and Full Value Measurement procedures;
  • Determination of state financial assistance: pursuant to RPTL Section 1573;
  • Equalization of state land and special franchise values: by the prevailing municipal uniform percentage of value, as provided in RPTL Sections 542(1)(b) and 606(3);
  • Certification of assessing units: as "approved assessing units" pursuant to RPTL Article 19 and
  • Provision of state advisory appraisals: of public utility and other highly complex taxable real property pursuant to RPTL Section 1544.

ORPTS goal is to coordinate a municipality's reassessment process with our equalization study.  This means acceptable local reassessment data will be used in the equalization process. The desired intent is for ORPTS' regional staff to monitor the project on an on-going basis and review local value decisions as they are made as part of the pre-decisional collaboration (PDC) process. ORPTS' staff will verify, in accordance with our reassessment verification process, that the stated uniform level of assessment has been achieved for each of the four major property types and that all steps to achieve equity have been implemented. Additionally, this review will provide the basis for making the determinations for payment of State Aid, where applicable, and the level of assessment to be applied to the special franchise valuations and state owned land parcels in your locality. This review will also be used in the approval process for Approved Assessing Unit Status (Homestead tax option) if application is made.