8. Instructions for part 6
Reporting operations section
Part 6 of the Assessor's report is a list of court-ordered (other than Small Claims Court) adjustments in assessments. Court-ordered reductions in assessments resulting from a tax certiorari proceeding brought pursuant to Article 7 (RPTL) can affect more than one assessment roll. In addition, the amount of the reduction on each roll may be different.
Accordingly, it will be necessary to report court-ordered reductions on Form RP-6609, Part 6 of Assessor's report. For each affected assessment roll, and also for the current assessment roll, report the parcel identification on the roll and the school district code. For each parcel, report the property classification code and ownership code before and after the court order and the roll section before and after the court order. For each affected assessment roll, the original total assessed value, the total assessed value ordered by the court, and the amount of the reduction is required.
Part 6 must be filed within 30 days following the date a court orders a reduction in assessed value.
Do not report small claims court adjustments on Form RP-6609.
Enter in the heading the county name, city, town or village name, SWIS Code, and the year of the assessment roll for which this part is being completed.
The items below correspond to sections on Form RP-6609.
- Column A, Parcel identification: Enter the parcel identification as it appears on the current roll.
- Column B, School district code: Enter the school district code as it appears on the roll.
- Column C, Assessment roll year: Enter the year of the assessment roll affected by the court order. Starting with the most current year, up to five years can be listed for each parcel.
- Column D, roll section: Enter the roll section in which the parcel appeared on the roll prior to the court order.
- Column E, Property classification code/ownership: Enter the property classification code as it appeared on the roll prior to the court order. If no code appears on the roll, assign the correct code. If ownership codes are utilized, enter the ownership code also.
- Column F, H/NH: If the assessing unit is an approved assessing unit, enter "H" for homestead or "NH" for non-homestead, for the parcel as it appeared on the assessment roll prior to the court order.
- Column G, Total assessed value: Enter the total assessed value of the parcel as it appeared on the roll for the year listed in Column C prior to the court order.
- Column H, Roll section: Enter the roll section in which the parcel appears on the roll after the court order.
- Column I, Property classification code/ownership:: Enter the property classification code as it appears on the roll after the court order. If ownership codes are utilized, enter the ownership code also.
- Column J, H/NH: If the assessing unit is an approved assessing unit, enter "H" for homestead or "NH" for nonhomestead, for the parcel as it appears on the assessment roll after the court order.
- Column K, Total assessed value: Enter the total assessed value of the parcel for the year listed in Column C after the court-ordered reduction.
- Column L, Amount of reduction: Enter the amount of the reduction ordered by the court for the year listed in Column C.
Comments: In this space, enter any pertinent information regarding the court order.
Signature of assessor and date: The sole assessor, acting assessor, or the chairman of Board of Assessors, must sign and date the report.
Following is an example of a completed part 6. For the purpose of this example, 1995 represents the current year and 1994 represents the prior year. On December 8, 1994, the court ordered the assessment of the Smith Shopping Center to be reduced by $700,000 on the 1992 roll, by $500,000 on the 1993 roll and by $400,000 on the 1994 roll. The original assessment for those rolls and for the 1994 roll was $2,000,000. The assessor should report this on Form RP-6609 as follows:
Before Court-Ordered Adjustment
After Court-Ordered Adjustment
|Parcel identification||School district code||Assessment roll year||Roll section||Property classification code/ownership||H/NH||Total assessed value||Roll section||Property classification code/ownership||H/NH||Total assessed value||Amount of reduction|
|Court order date||1992||1||452||NH||2,000,000||1||452||NH||1,300,000||700,000|
The prior roll total assessed value reported on part 1 should not reflect the court-ordered reduction. Accordingly, for the above example, no entry is necessary on part 2, since the current total assessed value of $2,000,000 shows no change over the prior roll. However, if the current assessment on this property is lowered, the appropriate entry should be made on part 2. For example, if the assessor reduced the current assessment to $l,500,000 in anticipation of further court action, the $500,000 reduction should be reported in Column N on part 2 Form RP-6604.