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Department of Taxation and Finance

9. Instructions for part 7

Reporting operations section

Part 7 of the Assessor's Report is a list of corrections of errors and small claims court adjustments. Between the time of filing last year's Assessor's Report and the filing of this year's Assessor's Report, changes may have been made to the prior roll's total assessed value of parcels pursuant to Article 5, Title 3, RPTL (Correction of Errors). On Form RP-6610, Part 7 of Assessor's report, each correction of error change other than changes in exempt assessed value or taxable assessed value not part of a roll section change. A part 7 must also be submitted if the property class code is corrected and the change involves the residential class.

The part 7 must be submitted within 30 days of the correction of errors.

The prior roll total assessed value on part 1 must reflect any corrections of errors to that roll.

RPTL Section 302, subdivision 3, provides that where exempt real property is transferred to a nonexempt owner subsequent to taxable status date, it becomes immediately subject to taxation pursuant to the procedure set forth in RPTL 520. Section 520 provides that formerly exempt real property is to be taxed pro rata for the unexpired portion of any fiscal year during which title is transferred and is to be liable in full for taxes levied in any fiscal year commencing on or after the date of transfer. The procedure by which this property is entered on the assessment roll is generally that followed for the administrative correction of errors on assessment and tax rolls, set forth in Article 5, Title 3, RPTL (Correction of Errors).

The prior roll total assessed value reported on part 1 must reflect any section 520, RPTL, changes which were actually added to the locally assessed portion of that roll by correction of errors.

Reductions made to locally assessed properties on the prior roll by small claims court pursuant to Title 1A of Article 7, RPTL, which occurred after final completion of the assessment roll must be reported on part 7.

Enter in the heading, the county name, city, town, or village name, SWIS code, and the year of the assessment roll for which the correction was made.

The items below preceded by a roman numeral correspond to sections on the Form RP-6610.

Columns A thru L are to be completed as follows:

  • Column A, Parcel identification: Enter the parcel identification as it appeared on the assessment roll which is being corrected.
  • Column B, School district code: Enter the school district code as it appeared on the roll.
  • Column C, Property classification/Ownership code: Enter the property classification code as it appeared on the roll. If ownership codes are utilized, enter the ownership code also.
  • Column D, Roll section: Enter the roll section that the parcel was in on the roll.
  • Column E, H/NH: If the municipality is an approved assessing unit, enter "H" for homestead or "NH" for non-homestead for the parcel as it appeared on the assessment roll before the correction.
  • Column F, Total assessed value: Report the total assessed value as it appeared on the assessment roll before correction.
  • Column G, School district code: Enter the school district code as it appears on the roll after the correction or adjustment.
  • Column H, Property classification/Ownership code: Enter the property classification code as it appears on the roll after the correction or adjustment. If ownership codes are utilized, enter the ownership code also.
  • Column I, Roll section: Enter the roll section in which the parcel appears on the roll after the correction or adjustment.
  • Column J, H/NH: If the municipality is an approved assessing unit, enter "H" for homestead or "NH" for non-homestead, for the parcel as it appears on the assessment roll after the correction or adjustment.
  • Column K, Total assessed value: Report the total assessed value as it appears on the assessment roll after correction or adjustment.
  • Column L, Amount of correction: Enter the amount of correction (i.e., the difference between Columns F and K).
  • Column M, Explanation: Give a brief explanation of the correction, i.e., "restored to taxable", "omitted property", "duplicate parcel", "clerical error", or "small claims court reduction".

Signature of assessor and date: The sole assessor, acting assessor, or the chairman of Board of Assessors, must sign and date the report.

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