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School District Income Verification (SDIV) Overview

School District Income Verification (SDIV)

Since 1980, personal income wealth has been used in the calculation of state aid to public school districts. From that time on, income wealth has been attributed to school districts based on the school district codes reported by residents on their personal income tax returns. Concern over the accuracy of taxpayer reported school district codes resulted in the creation of a statewide system for the assignment of school district codes to taxpayer addresses.

First implemented in accordance with Chapter 50 of the Laws of New York State (1993), the statewide School District Income Verification (SDIV) Program has continued to demonstrate that a statewide computerized matching system is an appropriate and cost effective means of assigning school district codes to taxpayer address records.

Proposed Schedule for the 2017 Tax Year

Phase 1: Assignment of School District Codes by ORPTS

January 2017 to May 2017

No direct school district involvement. For further information on this process please refer to the SDIV Process Instructions.

Phase 2:  School District Review of ORPTS Assignments

May 2017 to August 2017

Review of ORPTS assigned school codes by School Districts (Optional)

Phase 3: Processing of School District Corrections by ORPTS

July 2017 to September 2017 

For further information on this process please refer to the SDIV Process Instructions.

Updated: