Assessments of taxable state land procedures

Scope and definitions
Acquisition and disposition of State lands
Conservation easements
Assessment of parcels of taxable state lands
Aggregate additional assessments
Supplemental and transition assessments
Approval and certification of State land assessments
Assessment of certain parcels of State land

1. Scope and definitions

1.1 Scope

These procedures shall apply to the acquisition and disposition of State lands and the calculation and approval of assessments for parcels of taxable State land, aggregate additional assessments, transition assessments, and conservation and common law easements.

1.2 Definitions

Adirondack Park: Lands lying within the area described in section 9-0101(1) of the Environmental Conservation Law.

Adirondack Park parcels: Parcels of wild or forest lands owned by the State within the boundaries of the Adirondack Park which are subject to taxation, pursuant to section 532(a) and (b) of the Real Property Tax Law, and for which assessments were approved by the State Board for the 1960 assessment roll.

Adjustment index: A factor computed to adjust approved assessments and transition assessments on the prior roll for a change in level of assessment or a revision to a change in level of assessment. Where a change in level of assessment was computed but not used in the computation of approved assessments and transition assessments for the prior roll, that change in level of assessment shall be the adjustment index. Where a change in level was used but subsequently revised, the adjustment index shall be the revised change in level of assessment divided by the change in level of assessment actually used.

Aggregate additional assessment: The amount computed to comply with the minimum assessment requirements for:

Adirondack Park parcels, pursuant to section 542(3) of the Real Property Tax Law; or
River Regulating District parcels, pursuant to section 15-2115 of the Environmental Conservation Law.

Allocation factor: The portion of the value of a parcel which an existing conservation or common law easement represents, expressed as a percentage. Such allocation factor shall pertain to the land burdened by the easement and does not apply to any existing improvements or any improvements subsequently erected unless the acquiring agency notifies ORPTS that the allocation factor does apply to such improvements.

Approved assessment: The assessed value of lands owned by the State as certified by ORPTS, pursuant to either section 542 of the Real Property Tax Law or section 15-2115 of the Environmental Conservation Law, for purposes of the levy of taxes.

Change in level of assessment: The percentage increase or decrease in assessed value.

Common law easement: An easement created pursuant to common law for conservation purposes acquired on or before January 1, 1990 on land within the Adirondack or Catskill Parks.

Conservation easement: An easement, covenant, restriction or other interest in real property, created pursuant to Title 3, Article 49 of the Environmental Conservation Law which limits or restricts development, management or use of such real property for the purpose of preserving or maintaining the scenic, open, historic, archaeological, architectural or natural condition, character, significance, or amenities of real property.

Current roll: The assessment roll for which approved assessments and transition assessments are being determined.

Prior roll: The assessment roll completed, verified and filed in the year before the current roll.

River Regulating District (RRD) parcels: Land owned by the Hudson River or Black River Regulating Districts made taxable by section 15-2115 of the Environmental Conservation Law.

Special district: A town or county improvement district or district corporation which imposes a special ad valorem levy.

State parcel number: A unique seven-digit identifier assigned to each parcel of taxable State land by ORPTS.

Supplemental assessment: An assessed value of taxable State land established by ORPTS pursuant to section 542(4) of the Real Property Tax Law.

Taxable common law easement: A common law easement held by the State for conservation purposes.

Taxable conservation easement: A conservation easement held by the State on lands within the Adirondack and Catskill Parks or on lands within the watershed of Hemlock and Canadice Lakes in the towns of Livonia, Conesus, West Sparta and Springwater in Livingston County; the towns of Canadice and Richmond in Ontario County; and the town of Wayland in Steuben County or on lands within the Tug Hill Region as defined by Chapter 561 of the Laws of 1992.

Taxable State land: Real property which is subject to taxation pursuant to section 532, 533, 534 or 536 of the Real Property Tax Law or section 15-2115 of the Environmental Conservation Law.

Taxing purpose: A town, village, county or school or ad valorem special district.

Taxing unit: A municipal corporation which imposes a real property tax or special ad valorem levy. Where a taxing unit is a village which has enacted a local law pursuant to section 1402(3) of the Real Property Tax Law, any reference to a prior year assessments shall be deemed to be to that part of the assessment roll(s) prepared by the assessing unit(s) in such year which corresponds to the part of such current assessment roll(s) used for the levy of village taxes.

Transition assessment: The assessed valuation established by ORPTS pursuant to section 545 of the Real Property Tax Law.

2. Acquisition and disposition of State lands

2.1 Acquisition and disposition of State lands

Whenever any department, agency, public authority or other instrumentality of the State of New York takes title to any real property, except real property acquired for highway purposes or easements other than conservation easements, it shall notify ORPTS within 90 days of acquisition. ORPTS shall assign an acquisition identification number to each acquisition of real property or easement as referred to above. Upon request, the acquiring entity shall provide the following information:
1. city, town or village in which the real property is located;
2. purpose of and statutory authority for the acquisition;
3. whether the acquisition is to be used in conjunction with other lands already owned by the State;
4. parcel size;
5. a copy of the transfer and the liber and page of the recording;
6. four copies of any available maps; for maps of easements, where the easement is acquired on part of a parcel, the map should denote the location of the easement;
7. date and method of vesting title;
8. any available appraisals of the acquisition;
9. a description of any improvements on the land;
10. for any taxable conservation easement, a listing of the parcels burdened by such easement as they appear on the assessment roll, including the tax map number or other local roll identification, and the acreage listed on the assessment roll of those burdened parcels; and
11. certification of an allocation factor for any taxable conservation easement. The acquiring agency shall provide ORPTS with a list of the improvements included in the acquisition of the easement and specify whether the easement applies to the land, the improvements, or both. Where the easement encumbers only part of the parcel on the assessment roll, the Department of Environmental Conservation shall certify to ORPTS and the owner, an adjusted allocation factor which reflects this situation to be used in determining the State's proportional share of taxes pursuant to Section 3.
Upon review of this information, a determination of the taxable status of the real property shall be made. A notice of acquisition and taxable status shall be transmitted to the appropriate assessors and county directors. The statement shall request:
1. for each acquisition: tax map parcel numbers, school district names and codes and special district names and codes;
2. for each taxable acquisition of a parcel other than an easement for the assessment roll(s) shown on the statement: the taxable assessed value and the taxable land value;
3. for each wholly exempt acquisition of a parcel other than an easement for the assessment roll(s) shown on the notice: the taxable assessed value by taxing purpose and the total aggregate taxable assessed value of all property for each taxing purpose;
4. for each taxable acquisition of conservation easement for the assessment roll(s) shown on the notice: for the parcel encumbered by the easement, the total assessed value before the subtraction of any exemption amount and the land assessed value.
The assessor shall provide ORPTS with this information within 30 days of receipt of this notice and, as provided in Section 6, ORPTS shall determine whether the acquisition of the real property requires computation of a transition or supplemental assessment.
Any entity disposing of any State land shall notify ORPTS within 90 days of such disposition and, upon request of ORPTS, shall provide the following information:
1. the city, town or village in which the property lies;
2. four copies of any available maps;
3. a copy of the transfer and the liber and page of the recording;
4. the size of the land disposed of;
5. the date and method of vesting title;
6. a description of any improvements disposed of and
7. any available appraisals.
  Upon receipt of this information, notice of this disposition shall be transmitted to the appropriate assessors and county directors. This notice shall include a determination of the last tax rolls for which the State is liable for the payment of taxes. Where it is determined that an assessment for the disposed land has been approved for a tax roll for which the State is not liable for taxes, ORPTS shall direct that such assessment be deleted from any list of approved assessments.
Whenever the jurisdiction over State lands is transferred pursuant to Public Lands Law, section 3(4), the agency gaining jurisdiction shall notify ORPTS within 90 days of such transfer. Whenever the Commissioner of Environmental Conservation shall change the use, to which real property is put pursuant to the Environmental Conservation Law, ORPTS shall be notified within 90 days of such change. Whenever a life estate, occupancy agreement or other interest in State land held by a private individual or entity terminates, the agency having jurisdiction shall notify ORPTS within 90 days of such termination. Upon request, the appropriate agency shall provide the information set forth in subdivision (a) of this section.

3. Conservation easements

3.1 Determination of the allocation factors

For each State held taxable conservation or common law easement the Commissioner of the Department of Environmental Conservation determines an allocation factor which is certified to ORPTS pursuant to section 543(1) of the Real Property Tax Law.
1. For taxable conservation easements, this allocation factor remains in effect for a period of 10 years from the date of acquisition.
2. For taxable common law easements, this allocation factor remains in effect for a period of 10 years from the date the factor was first determined.
3. At the end of the 10-year period as defined in paragraph (1) or (2) of this subdivision, the allocation factor may be revised based on significant changes in the relative values of the parcel and easement interests. In the first year in which the allocation factor is recomputed, if it differs from the allocation factor previously determined by the Commissioner of the Department of Environmental Conservation, it will be averaged with the previous allocation factor. No such adjustment will be made to any allocation factors determined for any subsequent assessment rolls.

3.2 Administrative and judicial review for parcels encumbered by taxable conservation or common law easements

Whenever the State seeks administrative or judicial review proceedings, a copy of the complaint or petition shall be sent to the owner of the burdened parcel within 10 days of the filing of a complaint or the service of a petition.
Where the owner of the parcel seeks administrative review of the assessment on the parcel and the Board of Assessment Review changes the assessment of the parcel, the assessor shall notify ORPTS within five business days after the receipt of such notice from the Board of Assessment Review.
Where the owner of the parcel seeks judicial review of the assessment on the parcel, the assessor shall notify ORPTS of any change in assessment within 5 business days after the receipt of such change.

3.3 Correction of errors

Where the assessed value of a parcel burdened by a taxable conservation or common law easement is changed pursuant to Article 5, Title 3, of the Real Property Tax Law, the assessor shall notify ORPTS within 5 business days of the change.

3.4 Tax map and assessment roll entries for easements

Where a taxable conservation or common law easement encumbers part of a parcel on the assessment roll, this part shall appear as a separate parcel on the assessment roll and tax map.
1. For easements acquired before March 30, 1990, these provisions shall first apply to assessment rolls completed and filed in 1991.
2. For easements acquired after March 30, 1990, any necessary changes shall be effective as of the next taxable status date after receipt of the notice of the taxable status as prepared by ORPTS.
3. For all such easements on assessment rolls commencing with a March 1, 1994 taxable status date, in no event shall the aggregate of the assessment of both parcels exceed the total valuation of the property were the property assessed as one parcel.
The taxable assessed value of any taxable conservation or common law easement shall be entered as a separate parcel in the section of the assessment roll designated for taxable State land assessments.

3.5 Payment of taxes for taxable conservation easements not included on the preliminary list

For taxable conservation easements, where real property taxes become liens after title is vested in State and before the next taxable status date, or where the taxable status of the easement is determined by ORPTS subsequent to taxable status date, the State is responsible for direct payment to the municipality of its proportionate share of those taxes. The allocation factor to be used is certified to the assessor, the chief fiscal officers of the appropriate municipalities and the Office of the State Comptroller. The State's proportionate share is determined by multiplying the tax dollar amount on the tax bill by the certified allocation factor. Upon request of the owner of the property burdened by the easement and upon receipt of a copy of the appropriate tax bills, a statement of the proportionate share of the taxes due by the State and the owner shall be computed and forwarded to the owner, assessor, County Treasurer, County Director of Real Property Tax Services, State Comptroller and the tax collector.
Where the owner presents the certificate for the allocation factor for the parcel as determined by the Commissioner of the Department of Environmental Conservation, a collecting officer shall accept from the owner of the parcel burdened by the easement, the taxes due after deducting those taxes for which the State is liable.

4. Assessments of parcels of taxable State lands

4.1 Preliminary list

Before the last date set by law for the filing of the tentative assessment roll, ORPTS shall transmit to the appropriate assessor and county director a list of all parcels of taxable State land located in an assessing unit. In no event shall any parcel of taxable State land on this list be bisected by a county, city, town, village, school or special district boundary line.
This list shall contain the following information for each parcel:
1. ORPTS SWIS code,
2. ORPTS State parcel number;
3. description;
4. tax map number or other local assessment identification number, if known;
5. property tax exemption code, if applicable;
6. parcel size;
7. school district name and ORPTS school district code;
8. special district names and codes, if known;
9. designation as subject to Real Property Tax Law Section 542 Adirondack Park Minimum or subject to Environmental Conservation Law Section 15-2115 River Regulation District Minimum, if applicable;
10. if an assessing unit has completed a revaluation or update on the 1991 assessment roll or any subsequent assessment roll, the full value previously reported by the assessor, the assessed value on the prior assessment roll, and the uniform percentage of value applicable to that revaluation or update;
11. any taxable conservation or common law easement; and
12. the allocation factor for any taxable conservation or common law easement.

The assessor shall review the information supplied for each parcel and note corrections and omissions on the list.

4.2 Tentative assessments of taxable State lands other than easements

1. In any year in which a revaluation or update is to be implemented, the assessor shall notify ORPTS of the intended valuation date and the uniform percentage of value of such revaluation or update.
2. The assessor shall return the preliminary list provided pursuant to Section 4.1 to ORPTS no later than 20 days prior to the filing of the tentative assessment roll. For each parcel, the assessor shall enter the full value and the assessed value as it will appear on the tentative assessment roll. The assessed value of each parcel must be determined by multiplying the full value of the parcel as of the applicable valuation date by the uniform percentage of value for the assessing unit. Unless a physical change occurs or an error is discovered, such assessments shall be entered on the current assessment roll and on each subsequent assessment roll until an update is implemented.
1. In each year succeeding a revaluation or update described in subdivision (a) of this section, ORPTS shall send to the assessor the preliminary list of the parcels of State land subject to taxation as prescribed by Section 4.1.
2. The assessor shall review the information supplied for each parcel of taxable State land and note any corrections. The completed list must be returned to ORPTS no later than 20 days prior to the filing of the tentative assessment roll. Where the list for an assessing unit is not received, ORPTS may file a complaint with the appropriate Board of Assessment Review.
3. Unless a physical change occurs or an error is discovered, the full value of each parcel shall equal the full value used to determine the final assessment on the prior roll. If any tentative assessment is not identical to that for the prior year, the assessor shall report the reason for the difference on a form provided by ORPTS.
1. For all other assessing units, no later than 20 days prior to the filing of the tentative assessment roll, the assessor shall return the preliminary list provided pursuant to Section 4.1 to ORPTS. The assessor shall enter the State equalization rate for the prior assessment roll and sign the list. If the final State equalization rate for the prior assessment roll for the assessing unit has not been established, the assessor shall enter the tentative State equalization rate for the prior assessment roll.
2. For each parcel, the assessor shall enter the full value and the assessed value as it will appear on the tentative assessment roll. The assessed value of each parcel must be determined by multiplying the full value of the parcel by the State equalization rate for the prior assessment roll as entered on the first page of the list. The assessed value may not exceed the full value of the parcel.
3. The assessor shall review the information supplied for each parcel of taxable State land and note any corrections. The completed list must be returned no later than 20 days prior to the filing of the tentative assessment roll. Where the list for an assessing unit is not received, ORPTS may file a complaint with the appropriate Board of Assessment Review.

4.3 Tentative assessments of taxable State lands other than easements

The assessor shall enter on the tentative assessment roll the assessed value attributable to the easement.
For assessment rolls filed on or after July 1, 1993, the assessor shall compute the assessed value of the easement by multiplying the assessed value by the allocation factor on the preliminary list provided pursuant to Section 4.1. This assessed value shall be determined as follows:
1. on a parcel of property which is fully taxable or fully exempt from taxation, the assessor shall determine the taxable assessment of the conservation easement by multiplying the allocation factor by the total assessed value of the land, the improvement, or the entire parcel,as appropriate;
2. on a parcel of property which is partially exempt from taxation, the assessor shall determine the taxable assessment of the conservation easement by multiplying the allocation factor by the total assessed value of the land, the improvement, or the entire parcel, as appropriate;
3. on a parcel which is partially exempt from taxation, the taxable assessed value of the burdened parcel shall be calculated through proration of the partial exemption in the same proportions as the allocation factor. The owner of the burdened parcel shall be entitled to the prorated portion of the exemption which is applicable to the remainder fee interest.
For assessment rolls filed on or after July 1, 1993, on the preliminary list provided pursuant to Section 4.1, the assessor shall enter for each easement listed:
1. the full value of the parcel encumbered by the easement as of the valuation date for the tentative assessment roll;
2. the total assessed value of the parcel encumbered by the easement;
3. the total land value and any total improvement value of the parcel encumbered by the easement;
4. the taxable assessed value of the easement as it appears on the tentative assessment roll.
The assessor shall sign the certification form. The easement part of the preliminary list is to be returned to ORPTS with any preliminary list for other parcels of taxable State land no later than 20 days prior to the completion of the tentative assessment roll.

4.4 Equalization of assessments of taxable State lands other than easements

Where the State equalization rate for the prior assessment roll was used to determine the assessments and where subsequently a special equalization rate is established for the current assessment roll for purposes of equalizing assessments of taxable State land, the tentative assessments shall be adjusted by multiplying the full value of each parcel by the special equalization rate. The assessor and county director shall be notified of the adjustment.
Where the assessor has used a tentative State equalization rate in equalizing the assessments of taxable State land on the tentative assessment roll, and the final State equalization rate established for the prior assessment roll is different, the tentative assessments shall be adjusted by multiplying the full value of each parcel by the final State equalization rate. The assessor and county director shall be notified of the adjustment.
An assessment of a parcel of taxable State land shall not be approved at an amount in excess of its full value or at a percentage other than the State equalization rate for the prior assessment roll, the special equalization rate for the current assessment roll or the uniform percentage of value for assessing units where a revaluation or update has occurred on the 1991 assessment roll or any subsequent assessment roll.

4.5 Errors on submitted list

If a tentative assessment submitted for a parcel, other than an easement, is not the product of the submitted full value of the parcel times the State equalization rate for the prior assessment roll, the special equalization rate for the current assessment roll or the uniform percentage of value, or if the submitted equalization rate is not equal to the State equalization rate for the prior roll or the special equalization rate, or if the submitted assessment is greater than the submitted full value, the list of tentative assessments for that assessing unit may be returned to the assessor or staff may attempt to contact the assessor to resolve the error(s), requesting the submission of a written statement correcting the error(s).
If a tentative assessment submitted for an easement is not the product of the submitted assessed value times the allocation factor, the list of tentative assessments for that assessing unit may be returned to the assessor or staff may attempt to contact the assessor to resolve the error(s), requesting the submission of a written statement correcting the error(s).

5. Aggregate additional assessments

5.1 Aggregate additional assessments

For Adirondack Park parcels:
1. A cumulative change in level of assessment shall be determined by consecutive multiplication of the respective changes in level of assessment for each final assessment roll subsequent to the 1960 roll up to and including the prior roll, and the current roll where the change in level on the current roll is two percent or more.
2. The approved assessments, by taxing unit, for the assessment roll completed in 1960 for parcels which were on the 1960 roll and which are also on the current roll shall be added together.
3. The sum obtained for each taxing unit in paragraph (2) of this subdivision shall be multiplied by the accumulated change in level of assessment to obtain the Adirondack Park minimum.
4. The approved assessments for the current roll, by taxing unit, for Adirondack Park parcels shall be added together.
5. A comparison shall be made, by taxing unit, of the Adirondack Park minimum in paragraph (3) of this subdivision to the sum of the approved assessments for Adirondack Park parcels in paragraph (4) of this subdivision. If the Adirondack Park minimum is greater than the sum of the approved assessments, an aggregate additional assessment shall be computed for that taxing unit by subtracting the sum of the approved assessments from the Adirondack Park minimum and rounding to the nearest $10.
For River Regulating District parcels:
1. A cumulative change in level of assessment shall be determined by consecutive multiplication of the respective changes in level of assessment for each final assessment roll:

6. Supplemental and transition assessments

6.1 Supplemental assessments

Where land acquired by the State and subject to taxation pursuant to law is not included on the list of such lands prepared in accordance with Section 4.1 in the year of acquisition because:
1. the acquisition occurred after the filing of the tentative assessment roll but before the date on which taxes levied thereafter became a lien; or
2. the assessor was unaware of the acquisition; or
3. the assessor inadvertently omitted the parcel from the list; a supplemental assessment of such parcel may be submitted in accordance with this Section.
Where ORPTS determines or is made aware of the need for a supplemental assessment, it shall obtain the information required by Section 2.
The assessment of such land shall be that assessment entered on the final assessment roll filed in the year in which the land was acquired by the State. Where necessary, ORPTS shall obtain all information relative to such assessment as required by Section 2.
Upon review of all such information, ORPTS shall establish a supplemental assessment.
A supplemental assessment submitted and recommended in accordance with this Section will be approved at any time within two years of the filing of the tentative assessment roll on which such assessment was entered. A list of approved supplemental assessments will be sent to the assessor, county director and the State Comptroller's Office.

6.2 Transition assessments

Where there is a reduction in assessments on State lands as defined in Section 545 of the Real Property Tax Law, a transition assessment shall be computed as follows:
1. The prior roll approved assessments for parcels on the current roll shall be added together by taxing unit. That sum shall be multiplied by the adjustment index for the prior roll, and by the change in level of assessment for the current roll where such change is two percent or more.
2. The prior roll assessments for parcels acquired subsequent to the prior roll shall be added together by taxing unit. That sum shall be multiplied by the change in level of assessment for the current roll where such change is two percent or more and that product shall be added to the amount computed in paragraph (1) of this subdivision.
3. Any reduction in assessments from the prior to the current roll for parcels still on the current roll shall be determined by subtracting, by taxing unit, the sum of the current roll approved assessment from the sum of the prior roll assessments adjusted as described in paragraph (2) of this subdivision. The difference cannot be less than zero.
4. Where there was no transition assessment for a taxing unit in the prior year, the transition assessment is equal to the reduction in assessments, if any, determined in paragraph (3) of this subdivision.
5. Where there was a transition assessment for a taxing unit in the prior year:
  1. The prior roll transition assessment shall be adjusted to the current roll by first multiplying by the adjustment index, and then by the change in level of assessment on the current roll where it is two percent or more.
  2. The total taxable assessed value for the taxing unit on the prior roll shall be multiplied by the change in level of assessment for the current roll where it is two percent or more.
  3. This product shall be multiplied by two percent.
  4. This amount shall be subtracted from the adjusted prior year transition assessment determined in subparagraph (i) of this paragraph. The difference cannot be less than zero.
  5. The amounts obtained in paragraph (3) and subparagraph (iv) shall be added.
6. 1. The transition assessment is equal to the amount computed in paragraph (4) or (5) of this subdivision, rounded to the nearest $10, except that a transition assessment is not established where it would be less than $50.
  2. Where the provisions of Section 545 of the Real Property Tax Law require a transition assessment due to acquisition by the State, a transition assessment shall be computed as follows:
    1. If no transition assessment was established for the prior roll:
      1. Where it appears that a transition assessment is required, or upon receipt of a written request from the appropriate taxing unit, the percentage of real property acquired on the roll preceding the prior roll shall be computed by taxing unit by dividing the total taxable assessed value of the property acquired by the total taxable assessed value of the taxing unit. The taxing unit shall be eligible for a transition assessment if this percentage is two percent or more.
      2. For each taxing unit, the transition assessment is equal to the total taxable assessed value on the prior roll of the property acquired multiplied by the change in level of assessment for the current roll where it is two percent or more.
    2. If a transition assessment was established for a taxing unit for the prior roll:
      1. The prior roll transition assessment shall be adjusted to the current roll by multiplying it by the adjustment index and the change in level of assessment on the current roll where it is two percent or more.
      2. The total taxable assessed value on the prior roll of any acquisitions of real property by the State which become exempt upon the current roll as provided in Section 545 of the Real Property Tax Law shall be adjusted by multiplying this amount by the change in level of assessment on the current roll where it is two percent or more.
      3. The amounts obtained from subparagraphs (i) and (ii) of this paragraph shall be added.
      4. The total taxable assessed value for the taxing unit on the prior roll shall be multiplied by the change in level of assessment for the current roll where it is two percent or more.
      5. This value shall be multiplied by two percent.
      6. This amount shall be subtracted from the amount determined in subparagraph (iii) of this paragraph. Where the result is negative, the result is set equal to zero.
    3. The transition assessment is equal to the amount computed in paragraph (1) or (2) of this subdivision, rounded to the nearest $10, except that a transition assessment is not established where it would be less than $50.
  3. Where a public authority makes payments in lieu of taxes on lands acquired by or for it and those lands are the basis of a transition assessment as determined in subdivision (a) or (b) of this Section, this transition assessment shall be adjusted as follows:
    1. The total taxable assessed value on which the in-lieu payments are based shall be added by taxing unit.
    2. This sum shall be subtracted by taxing unit from the transition assessment computed in subdivision (a) or (b) of this Section. Where the result is negative, the result is set equal to zero.
  4. Where there are interests and improvements subject to taxation under Real Property Tax Law, Section 564, on State lands and there is a transition assessment as determined in subdivision (a) or (b) of this Section, this transition assessment shall be adjusted as follows:
    1. The total taxable assessed values of the interests and improvements as reported by the assessor shall be added by taxing unit.
    2. This sum shall be subtracted by taxing unit from the transition assessment computed in subdivision (a) or (b) of Section 6.2. Where the result is negative, the result is set equal to zero.
  5. Allocation of a town-wide transition assessment to town-outside-village-area.
    1. Where a town contains no villages, the town-wide transition assessment is the transition assessment for town-outside-village tax purposes.
    2. Where the town contains one or more villages:
      1. The approved assessments for the current roll for the town-outside-village area shall be added together.
      2. This sum shall be divided by the total of approved assessments for the town.
      3. The transition assessment for the town shall be multiplied by the ratio determined in subparagraph (ii) of this paragraph.
      4. The transition assessment for town-outside-village tax purposes is the amount determined in subparagraph (iii) of this paragraph, rounded to the nearest $10.
  6. A taxing unit may submit a written request for a transition assessment at any time within one year from the levy of taxes on the assessment roll which contains a reduction in the assessment of taxable State lands or an acquisition by the State or a State agency of real property which becomes exempt as a result of the acquisition and which constitutes two percent or more of the total taxable assessed valuation of the taxing unit on the last preceding assessment roll.

7.0 Approval and certification of State lands

7.1 Approval and Certification

Upon completion of its annual review, ORPTS will approve assessments and establish any aggregate additional assessments or transition assessments. ORPTS will transmit a certificate of approval and list of these assessments to the assessor and a copy to the county director.
After the approval of assessments and the establishment of any aggregate additional assessments or transition assessments, a summary of these assessments by taxing unit and section of the law will be sent to the State Comptroller. These summaries will be accompanied by the certification of any transition assessments or any allocation factors for taxable conservation or common law easements.
A copy of any approved assessment or aggregate additional assessment established for RRD parcels in municipalities containing such parcels will be sent to the appropriate RRD responsible for the payment of taxes.
ORPTS may rescind approved parcel assessments, aggregate additional assessments and transition assessments, and approve revision of these assessments at any time prior to the annexation of the last warrant for the collection of any tax to be imposed upon those assessments if:
1. there has been a clerical error, an error in essential fact, an omission or an unlawful entry as those terms are defined in section 550 of the Real Property Tax Law; or
2. a special equalization rate is established for the current roll; or
3. the special equalization rate for the current roll is rescinded and, if necessary, reestablished; or
4. the State equalization rate for the prior roll is rescinded and reestablished.
ORPTS may rescind approved assessments for taxable conservation or common law easements and approve revision of these assessments at any time prior to the payment of taxes by the State Comptroller if:
1. there has been a clerical error, an error in essential fact, an omission or an unlawful entry as those items are defined in section 550 of the Real Property Tax Law; or
2. the assessed value of the parcel encumbered by the easement has changed since the submission of the preliminary list pursuant to Section 4.
ORPTS may rescind approved assessments, aggregate additional assessments, transition assessments and supplemental assessments and approve revisions of these assessments at any time prior to the payment of taxes by the State Comptroller where the designation for town-outside-village, village, school district or special district is omitted or incorrect.
ORPTS may rescind transition assessments and aggregate additional assessments and approve revision of these assessments at any time prior to the annexation of the last warrant for the collection of any tax to be imposed upon those assessments for assessing units where a uniform percentage of value was used to determine assessments and subsequently a change in level of assessment greater than 2% was determined on the current assessment roll.

8. Assessment of certain parcels of State land

8.1 General

Lands within the Town of Smithville, Chenango County or any other lands acquired by the State for reforestation or multiple use purposes with monies from the Park and Recreation Land Acquisition Bond Act of 1960 (Chapter 522 of the Laws of 1960), of greater than 3,000 acres and which constitute at least nine and one half percent of the total acreage of the assessing unit shall be assessed pursuant to Section 8, where the State equalization for the prior assessment roll is used to determine taxable State land assessments. Where pursuant to Section 4.2(a) or (b) the uniform percentage of value is used to determine taxable State land assessments, Section 8 does not apply.

8.2 List of State lands within the assessing unit

Prior to the last date provided by law for the filing of the tentative assessment roll, ORPTS shall transmit to the assessor of the assessing unit, a list of all State lands within the assessing unit subject to the provisions of Section 8. ORPTS shall also notify the assessor of the date as of which the State lands are to be valued. This date shall be the valuation date for the State equalization rate established to be applied to the full value of those State lands to determine their assessment pursuant to this Section.

8.3 Return of the List to ORPTS

Within 10 days of the filing of the tentative assessment roll, the assessor shall return to ORTPS, the list forwarded pursuant to Section 8.2, any proposed corrections to the inventory or description of such lands, the estimate of the value of such State lands and the initial assessments of such lands.

8.4 ORPTS review

Upon receipt of this list, ORPTS will recommend whether to accept, reject or modify the initial assessment. In making a determination, ORPTS may consider a physical inspection of the property, an appraisal, a comparison of sales data, or any other technique relevant to valuation. The initial assessment becomes the final assessment, unless ORPTS rejects or modifies it. Where the latter occurs, ORPTS will substitute a preliminary assessment and so notify the assessor at least 10 days prior to the last date provided by law for the preparation of the final assessment roll. For information purposes, ORPTS shall provide copies of all notices issued pursuant to this subdivision to the clerk of the appropriate tax levying bodies of each municipal corporation which levies taxes upon such State lands.

8.5 Submission of corrections

Following receipt of the list of preliminary assessments, the assessor may submit proposed corrections to ORPTS, together with relevant supporting documentation.

8.6 Promulgation of final assessment

After review of such documentation, ORPTS will promulgate a final assessment for each parcel and transmit a list of the final assessments to the assessor or the chairman of the board of assessors who shall then enter such assessments on the final assessment roll.

8.7 Transmittal of final assessment list

Where the assessor does not provide initial assessments within 10 days of the filing of the tentative assessment roll as provided in Section 8.3, or does not respond to the recommended modifications or rejection pursuant to Section 8.5, ORPTS will promulgate a final assessment for each parcel and transmit a list of the final assessments to the assessor who shall enter the assessments on the final roll of the assessing unit.

This procedure is established pursuant to Articles 12-A and 12-B of the Real Property Tax Law.

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Email: State Land

Updated: June 21, 2022