Office of Real Property Tax Services Overview
The Office of Real Property Tax Services (ORPTS), a division within the New York State Department of Taxation and Finance, oversees local assessment administration. The division works directly with county and municipal officials to improve the fairness of property assessments. The responsibilities of ORPTS include:
- measuring the total market value of each town and city to establish equalization rates and other ratios used to apportion property taxes and state aid,
- developing values of taxable state-owned-land to protect the rights of New York State as a property taxpayer,
- providing state aid to cities, towns and counties to encourage fair and efficient assessing practices,
- determining special franchise values for utility property in the public right-of-way,
- provide utility property advisory appraisals to municipalities conducting reassessments,
- establishing STAR property tax exemptions to reduce homeowners' school tax bills,
- certifying and training local assessors to assist them with determining assessments, and
- setting railroad ceilings.
Additionally, the State Board of Real Property Tax Services makes determinations in regard to complaints about equalization rates, special franchise values and railroad ceilings.