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UCARS (Utility Company Assessment Roll Standardization)

The UCARS process was begun in 1998 to standardize the utility section of the assessment roll (roll section 6) with respect to parcel definition and identification. UCARS aims to match the utility company reported inventory with the parcels on the assessment roll. Nearly the entire State has gone through this reconciliation process. ORPTS will typically issue advisory appraisals in a UCARS format. When you receive your Advisory Appraisal, you will be provided with current utility company addresses, proper property class codes, a correct parcel identifier (SBL) and of course a current estimate of value.

The UCARS process should be completed in the year prior to requesting an ORPTS Advisory Appraisal. The utility property needs to be identified so that it may be reconciled with utility company records and tax map sites. UCARS SBL's are grouped into two categories; situs and non-situs property. Situs property is located on an easily defined geographic site. These parcels include land and associated improvements such as buildings. Non-situs property (also known as mass property) typically includes electric, gas and water transmission and distribution lines that cannot be easily assigned to a specific tax mapped parcel. Property ownership needs to be reviewed each year as part of the UCARS process.

The UCARS process does not apply to the Special Franchise property valued by New York State. Special franchise values are entered into roll section 5. 

The UCARS process

  1. Identify and confirm that all utility parcels (except special franchise) are located in roll Section 6.
  2. Determine the SBL's for sited properties and determine pseudo SBL's for mass properties.
  3. Determine the appropriate property class.
  4. Update the utility company names and addresses.
  5. Make standard RPS field entries for property type.
  6. Determine school district apportionment for mass utility property.

UCARS Decision Grid

For more information see: Procedures For Utility Company Assessment Roll Standardization