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State Assistance Procedure for the Maintenance of a System of Improved Real Property Tax Administration Pursuant to Rules Effective with 2010 Assessment Rolls

Questions concerning this procedure? Ask the ORPTS Information Center:

Email: Real.Property@tax.ny.gov
Phone: (518) 591-5233

  1. Application
    1. No later than two weeks after the last date for the filing of the application as specified in section 8201-3.4 of the rules for Real Property Tax Administration, staff shall notify the applicant of the receipt of the application, and include a checklist of missing or incomplete information. The applicant will be given up to two weeks to provide the missing information to complete the application.
       
  2. Review of application
    1. Staff reviews the application for compliance with section 1573, RPTL, and the rules 20 NYCRR 8201-3.
       
    2. When reviewing applications, staff shall consider:
      1. Whether the applicant provided assessment roll, inventory, sales files, and the corresponding libraries in an ORPTS' approved computerized format on a timely basis.
      2. Whether the applicant is in substantial compliance with the guidelines for performance indicators as specified in section three of this part.
         
    3. Where staff determines an applicant has failed to meet one or more of the performance indicators specified in the guidelines, or when staff determines that an applicant should be denied aid, staff shall prepare a report not later than 30 days after the completion of the review that analyzes the data submitted by the applicant and recommend whether the application should be approved for State assistance. The report shall be reviewed by the Deputy Commissioner of ORPTS or designee to determine if payment should be approved. Where it is determined that an applicant should be denied aid, a notice will be sent to the applicant.
       
    4. When an applicant would be denied aid solely on the basis that the aggregate values in that revaluation could not be used in full value measurement for one class of property as provided in 20 NYCRR 8186-2.15 aid shall be paid if the difference between the local full value of the municipality and the ORPTS full value of the municipality is two percent or less. Parcels categorized as taxable state owned land will be reviewed independently of the parcels contained in the four classes of property. Provided, however, in those instances in which the failure to use aggregate values occurs in one class other than the residential class of property, aid shall be payable as follows:
      1. When the failure to use aggregate values is entirely attributable to the commercial / industrial class of property, Aid shall be paid if the difference between the local full value of the municipality and the ORPTS full value of the municipality is ten percent or less.
      2. When the failure to use aggregate values is entirely attributable to the agricultural / vacant class of property, Aid shall be paid if the difference between the local full value of the municipality and the ORPTS full value of the municipality is ten percent or less.
      3. When the failure to use aggregate values is entirely attributable to the utility class of property, Aid shall be paid if the difference between the local full value of the municipality and the ORPTS full value of the municipality is twenty percent or less.
      4. When the failure to use aggregate values is entirely attributable to State Owned Land parcels, Aid shall be paid if the difference between the local full value of the municipality and the ORPTS full value of the municipality is ten percent or less.
         
            
  3. Guidelines for performance indicators
    1. In reviewing applications, staff shall consider the following performance indicators to be acceptable:
      1. Reassessments conducted in compliance with Full Value Measurement's Local Reassessment Project Review and Analysis as provided in 20 NYCRR 8186-2.15 will indicate that the following has been met:
        1. parcels have complete and accurate data as of taxable status date
        2. pertinent sales have complete and accurate data
        3. the assessor or Board of Assessors has filed a signed statement indicating that the actions required by 20 NYCRR 8201-3.3b have occurred.
      2. The assessment administration program, taken in its entirety, is in substantial compliance with the requirements of 20 NYCRR 8201-3 as provided below:
        1. The final assessment roll meets the requirements of Part 8190, NYCRR.
        2. The assessor's report meets the requirements of Part 8193, NYCRR and is reconciled.
        3. Data files required pursuant to Article 15-C of the RPTL and Part 8190, NYCRR are filed in accordance with Section 1590 of the RPTL.
        4. Assessment data files submitted in accordance with Article 15, RPTL will be reviewed to determine that at least 95% of the parcels with an exemption have valid property tax exemption codes and are properly assigned to roll section.
        5. Transmittal of mechanized sales will be reviewed as follows:
          1. Transactions have been received for at least 90% of the arms length sales for the period 12 months prior to the final roll date for which assistance is sought. Such determination shall be made no later than 30 days after the last date for filing of the application. For applications filed on behalf of a consolidated assessing unit or coordinated assessment program, sales from all municipalities in the agreement will be considered in aggregate and one sales reporting percentage will be calculated for the consolidated assessing unit or coordinated assessment program.
          2. Transactions must be received by ORPTS in accordance with an approved schedule.
            1. For applications beginning on the 2010 assessment roll, transactions must be received on at least a quarterly basis. 

        This section of the procedures is established in accordance with Article 15-B, 20 NYCRR 201.

Updated: