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6. Instructions for Part 1

Assessor's Report Instructions for Cities and Towns

6. Instructions for Part 1

Part 1 of the Assessor's Report is the summary of total assessed values of locally assessed and taxable State land properties on the prior roll and current roll. County, city and town assessing units are required to provide the summary by school district.

The heading must contain the county name, city, town or village name, SWIS Code, and the year of the assessment roll for which the report is being completed.

Since most assessing units already file Part 1 on a mechanized format, specific instructions for the manual Part 1 are not included.

The items below are the information that must be contained on the Part 1. The Roman numerals correspond to sections on the manual Part 1 form RP-6603 which appears in Section 2.41 Item O of this manual.

  1. Number of parcels in Roll Sections 1 and 6 on the Current Final Assessment Roll
     
  2. Summary of Total Assessed Values for Roll Sections 1, 3 and 6 On Prior Roll and Current Roll By School District 
     
    For definitions of total assessed value and Roll Section, see Definition of Terms, Section B, of this manual.
     
    For each school district within the assessing unit, the following information must be reported:
     
    • The ORPTS school district code.
    • The official name of the school district.
    • The amount of total assessed value from the prior and current roll for Roll Section 1.
    • The amount of total assessed value from the prior and current roll for Roll Section 3.
    • The amount of total assessed value from the prior and current roll for Roll Section 6.
    • Aggregate total of Roll Section 1, 3 and 6 on the prior and current roll.

      Roll Section 1 includes Fisher Act Properties (section 480, RPTL) and County Owned Reforestation Land (section 219, County Law).

      Roll Section 3 includes the total assessed value of State land which is subject to taxation pursuant to sections 532 or 534 of the RPTL and land acquired by a River Regulating District which is subject to taxation pursuant to section 15-2115 of the Environmental Conservation Law.

      Roll Section 3 does NOT include Adirondack Park aggregate additional assessments established pursuant to section 542(3), RPTL, River Regulating District aggregate additional assessments established pursuant to section 15-2115, ECL, and transition assessments established pursuant to section 545, RPTL.

      Roll Section 6 includes
      the total assessed value of public, private and governmental utilities and any railroad property not subject to the ceiling provisions of Article 4, Title 2-A and Title 2-B, RPTL.

      Roll Section 6 does NOT include
      special franchise assessments or assessments on transportation property of ceiling railroads subject to the ceiling provisions of Article 4, Title 2-A and Title 2-B, RPTL.
       
  3. Total Assessed Value of Residential Property

    The following information must be reported for residential property:

    - The total assessed value of residential property on the prior and current roll.

    The difference between the total assessed value of residential property on the prior roll and the total assessed value of residential property on the current roll should equal the total change in assessed value of residential property reported on part 2.
     
  4. Summary of Increases and Decreases in Total Assessed Value of Roll Sections 1, 3 and 6 From Prior Roll To Current Roll 

    This section is a summary of the totals as reported in Part 2 of the Assessor's Report. The following items must be reported:
     
    • The sum of individual parcel increase in assessed value Due to Quantity Changes of Roll Section 1, 3 and 6 properties.
    • The sum of individual parcel increase assessed value of Due to Equalization.
    • The total of all increase in assessed value for Roll Section 1, 3 and 6 Properties.
    • The sum of individual parcel decrease in assessed value Due to Quantity Changes of Roll Section 1, 3 and 6 properties.
    • The sum of individual parcel decrease in assessed values due to Equalization.
    • The Total of All Decrease in assessed value for Roll Section 1, 3 and 6 Properties.
    • The Net Change In Total Assessed Value of Roll Section 1, 3 and 6 Property from the Prior Roll to the Current Roll. If the current roll is less than the prior roll, this will be a negative number.
       
      In order for the report to balance, the net change in prior and current total assessed values must be equal to the sum of the detail changes reported on the part 2. If the difference equals zero, then the report balances.
       
      If the report does not balance, contact a member of Central Support Services staff for assistance at (518) 474-1170.
       
  5. Summary of Total Assessed Values for Locally Assessed Properties on the Current Town Roll by Village

    For each village assessing unit or part of a village assessing unit within the town boundaries, the following information must be reported.
     
    The village assessing unit SWIS code.
     
    The village assessing unit name.
     
    The total assessed value of locally assessed properties (Roll Sections 1 and 6 only) on the current town roll for the village or village part.
     
  6. Summary of Total Assessed Values for Locally Assessed Properties on Prior Roll and Current Roll by Class
      
    Approved assessing units which have adopted homestead provisions, are required to provide a summary of total assessed values for locally assessed properties on the prior roll and current roll by class. County, city and town assessing units are required to provide the summary by school district. County and town assessing units are also required to provide the summary by village and town outside village portion.
     
    Please note that locally assessed properties only include Roll Sections 1 and 6.
     
    The following information must be reported for each school district within the homestead assessing unit and for each village or part of a village within the homestead assessing unit and the town outside village portion.
     
    The ORPTS school district code for each of the school districts in the assessing unit or the village SWIS code for each of the villages in the assessing unit. Contact the Real Property Tax Director if you don't know the school district, village or Town Outside Village code.
     
    The official name of the school district or village.
     
    The amount of total assessed value for the homestead class from the prior and the current roll for locally assessed properties.
     
    The amount of total assessed value for the nonhomestead class from the prior and the current roll for locally assessed properties.
     
    Total of LOCALLY ASSESSED PROPERTY (Roll Sections 1 and 6 only) on the prior roll and the current roll.
     
  7. Payments Imposed on a Parcel or Parcels Which Were Previously Granted an Agricultural Exemption Pursuant to Section 305 or 306 of the Agriculture and Markets Law and Were Converted to Nonagricultural Use
     
    Any parcels which previously received an agricultural exemption pursuant to section 305 or 306 of the Agriculture and Markets Law and which were converted to nonagricultural use must be reported to ORPTS. Parcels converted on the current roll and those converted on a prior roll but not reported to the State Board must be reported.
     
    If any parcels were converted and payments were imposed on any of the parcels which previously received an agricultural exemption under section 305 and 306 of the Agriculture and Markets Law and which have converted to nonagricultural use, the payments must be reported using form RP-305-PR.
     
  8. Names and Addresses
     
    The following information must be provided:
     
    • The name, address, telephone and fax numbers of someone who can be reached from 8:00 a.m. to 4:15 p.m. to answer any questions concerning this report. This person may be the assessor or someone designated by the assessor. Enter the most convenient time for contacting this person.
       
    • The name, official mailing address, and telephone number of the sole assessor, acting assessor, or the Chairman, Board of Assessors and the members of the Board of Assessors. 
       
    • The official mailing address, telephone and fax numbers of the city or town office, if any.
       
  9. Signature of Assessor
     
    The sole assessor, acting assessor, or the Chairman, Board of Assessors MUST sign and date the report. In the absence of an assessor, only the supervisor of a town or mayor/manager of a city may sign the report.

Reports CANNOT BE ACCEPTED without a signature.

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