Roll submission information
In order for ORPTS to establish current equalization rates for all cities and towns that use rates for school tax apportionment in September, we must receive the tentative and final assessment rolls (both including inventory data) and the assessor's report in a timely fashion.
Tentative roll filing timeframe
Statute requires the submission of the tentative assessment roll file, including inventory data, within the first ten days following the time of filing the tentative roll. This will help to ensure the timely establishment of tentative equalization rates. If the tentative roll is NOT received within thirty days, tentative equalization rates may be established using the best data available to ORPTS at that time.
In addition to providing a copy of the tentative roll file, the assessor is also required, by statute, to indicate the uniform percentage of value applicable to the assessing unit (or in a special assessing unit, the uniform percentage of value applicable to each class). If you use RPSV4, this uniform percentage appears on both the tentative and final assessment roll file. For all others, the uniform percentage must be separately reported to ORPTS.
Final roll and assessor's report
Statute requires the submission of the final assessment roll file and the signed assessor's report within the first ten days following the time of filing the final roll. The assessment roll file should contain the assessment roll, parcel inventory, sales and sales inventory. The assessor's report should include both a "Summary of Total Assessed Value" (Part 1) and a "Detailed List of Changes" (Part 2). Parts 6 and 7 are required only if there has been any court ordered changes or correction of errors.
If you are an RPSv4 user, please submit to ORPTS a backup of the database file that was used to run the final assessor's report (AR). In the past, we have often received final assessment rolls where the database processing flags are not set to 'Final' and some prior assessed values along with proper change data are incorrect. This could cause a delay in the reconciliation of the AR and the establishment of the equalization rate. Also, we have removed the requirement for the printed submission of the "Detailed Changes Report" (Part 2) for RPSv4 users. This data can be accessed by ORPTS directly from the V4 database that is submitted.
If you are not an RPSv4 user, you should also submit file layouts for your assessment roll and AR files.
Please be aware that failure to provide an acceptable final assessment roll and assessor's report in a timely fashion may jeopardize the timely establishment of STAR exemptions for your municipality.
If you have questions regarding the filing of the roll or assessor's report, please email Data Management Unit. Additional forms and instructions are available at Property tax forms: Equalization.