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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 2018-2019, 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 2016 or 2017 they are not eligible to receive assistance this year. Interim assistance of up to $2 per parcel is not available this year.

Applications

Due to the funding limitations, localities should not file applications for assistance for 2018 unless they are conducting a full reappraisal in 2018 and have not received aid in 2016 or 2017.

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 2018 roll need to be filed by December 31, 2017. Changes to 2019 roll plans need to be filed by December 31, 2018.

If you have any questions regarding state assistance or amending your plan, contact your ORPTS Regional Liaison.

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

*   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 Regional Liaison.

Updated: