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02/13/2024 Assessment Community Weekly

RP-459-c update

You may recall that Chapter 757 of the Laws of 2023 provides that, effective March 21, 2024, an award letter from the Workers’ Compensation Board based on either permanent total disability or permanent partial disability may be submitted as proof of disability for purposes of the exemption authorized by RPTL 459-c.

Governor Hochul recently signed into law an amendment to this legislation. The amendment, Chapter 6 of the Laws of 2024, gives local governments and school districts the option to adjust the exemption percentage for those exemptions that are based on permanent partial disability. This amendment also takes effect on March 21.

Essentially, the adjustment allows local governments and school districts to adjust the exemption percentage in these cases to a level that is between 50% and 100%, inclusive, of the exemption percentage that would otherwise apply.

For example, instead of granting a 50% exemption to applicants with permanent partial disabilities whose incomes are below the locally-set maximum, a local government or school district may grant them a 45%, 40%, 35%, 30% or 25% exemption, or any other percentage between 25% and 50%. If they did so, the same percentage adjustment would apply to the “sliding scale” exemptions, if locally authorized. A local law or resolution must be adopted to exercise this option.

To review the language of this amendment, follow these steps:

Our forms and webpages will be updated to reflect these amendments in the coming weeks.

And, as always, you can track the status of property tax bills that have passed both houses of the Legislature on our Current Status webpage. At this time, the above bill is the only property tax-related bill that has passed both houses.

County Directors: 2024 STAR and RPT Delinquency Program

It’s that time again for county directors to begin working with their treasurers to put together lists of Basic STAR recipients with property tax delinquencies greater than one year. For program details, see STAR and Property Tax Delinquency.

In the coming weeks, we will begin reaching out to county directors to request lists of delinquent Basic STAR recipients.

We thank you in advance for your assistance!

Reminder: 2024 Agricultural Values now available for RPSV4

We recently announced that the 2024 Agricultural Assessment Values are available from Agricultural assessment information. The values are now available for RPSV4.

RPSV4 users: To install the 2024 values:

  • log into the Online Assessment Community,
  • select RPSV4 Updates from the hamburger menu in the upper left-hand corner, and
  • under Agricultural data, select Ag_up_2024.exe

Performing the update will not increase the database change level; this is a data-only release and does not directly affect functionality contained in the application or the database.

To verify that the new 2024 values have been loaded into your database, check the Agricultural Soil Group Definition table in the Reference Table Selection area of the Administration Module for 2024 values.

We also recommend that you execute Administrative RPS344—Agricultural Exemption Update.

RPSV4 replication sites should run this update at both the remote and consolidated sites.

New Judicial case

We've added Matter of Barberry Cove, LLC v Town of Henrietta Bd. of Assessment Review to new Judicial cases.