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Department of Taxation and Finance

Aid for Cyclical Reassessments

The Aid for Cyclical Reassessments program encourages localities to provide fair assessment to protect their initial investments in quality assessment rolls. To be eligible, assessing units must commit to conducting reappraisals of all property at least once every four years. Up to $5 per parcel is available in the year of a full reappraisal.

For fiscal year 2019-2020, up to $750,000 in aid is available. Aid is only payable to assessing units conducting a reassessment that have not received aid in the previous two years.

If a locality received state assistance in 2017 or 2018 they are not eligible to receive assistance this year. Interim assistance of up to $2 per parcel is not available this year.


Due to the funding limitations, localities should not file applications for assistance for 2019 unless they are conducting a full reappraisal in 2019 and have not received aid in 2017 or 2018.

Plans for cyclical reassessments

To remain eligible for assistance, any changes to plans with respect to a reappraisal cycle must be submitted no later than 120 days prior to tentative assessment roll date. For municipalities on a standard assessment calendar, changes for the 2020 roll need to be filed by December 31, 2019.

If you have any questions regarding state assistance or amending your plan, contact your ORPTS customer service team.

What are the requirements for ACR?

  • Reappraisals at 100% of value (except in Nassau County and New York City)
  • Reassessments implemented pursuant to a plan approved by ORPTS
  • Four-year plan at the minimum (can be any length beyond that)
  • Reappraisals at least once every 4 years
  • Reappraisals conducted in the first and last years of the plan
  • Inventory collection at least once every 6 years
  • Compliance with standards for quality assessment administration

What are the reappraisal requirements?

  • Reappraisals at least once every 4 years
  • Trending is not acceptable as the sole means of establishing a new market value for any parcel
  • On-site review of appraisals is required; office review may be substituted if appraisers have collected or re-inspected property data in the reappraisal year, or the office review utilizes oblique aerial, orthophoto or street-level photography taken within three years of the reassessment year

What are the data collection requirements?

  • Inventory collection at least once every six years for each parcel
  • The program guidelines will be based on IAAO standards and promote on-site physical review

What are the requirements for the plan and application?

  • Applications are due 90 days after final roll (typically Oct. 1)
  • Plans are due 120 days prior to the tentative assessment roll date (typically Jan. 1)
  • The reappraisal in the last year of a plan can serve as the first year of a subsequent plan

Examples of Reappraisal Plans and Aid for Cyclical Reassessments

Year 1 Year 2 Year 3 Year 4 Year 5
4-Year Plan * Reappraisal
5-Year Plan **
Maximum time
between reappraisal

*   Minimum plan length is 4 years; reappraisals are required in the first and last years
** The maximum time between reappraisals is 4 years

Program Details

  • Guidelines for Cyclical Reassessment - describes eligibility criteria, data collection, reappraisal and plan requirements. 
  • Statute - Real Property Tax Law, Section 1573
  • Rules
  • Procedures
  • Slideshow - includes summary information, as well as additional examples and details regarding inventory collection, reappraisal and reassessment plans

Application Documents

  • Plan for Cyclical Reassessments - RP-1573-ACR-P (please contact regional staff if you require a Word version)
  • Application for Cyclical Reassessments - RP-1573-ACR-A

For questions specific to your community, contact your ORPTS customer service team.