2003 (2)
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STATE OF NEW YORK
EXECUTIVE DEPARTMENT
OFFICE OF REAL PROPERTY SERVICES
March 18, 2003
TO:
Chief Executive Officers of Approved Assessing Units
FROM:
Scott Christie, Equalization Support Services
SUBJECT:
Current Base Proportions and Adjusted Base Proportions
Your municipality has adopted the Homestead Option of Article 19 of the Real Property Tax Law.
Therefore, you will need to compute and notify the State Board of the current base proportions and the
adjusted base proportions used to determine class tax shares for municipal and school district levies.
Enclosed in this packet is form RP-6701 used to file the current base proportions and form RP-6703 used
to file the adjusted base proportions.
Adiusted Base Proportions must be approved by the assessing unit legislative body within 5 days
of the final roll date or by 30 days prior to the first levy date on the current assessment roll.
Both the Current Base Proportions and the Adjusted Base Proportions forms must be
mailed to NYS Office of Real Property Services within 5 days of approval by the assessing unit
legislative body.
This year, if you would like forms RP-6701 and RP-6703 in an Excel file format, please request
bye-mail toDonna.Kieper@orps.state.ny.us. However, the final hard copies that are signed and
approved by the legislative body still need to be mailed.
If you have any questions about the process or the enclosed materials, you may telephone
Donna Kieper or myself at (518) 474-5666.
Cc: Assessor
Clerk
County Director of RPTS
REeE/VEC;
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TOWN CLERk
CURRENT BASE PROPORTIONS
ADJUSTED BASE PROPORTIONS
.:. Every thin
g you need to fil . .
. e IS III this packet
... Materials being
sent to:
Mayor / T
own Supe .
rVlsor
Assessor
County Director
.:. For qu f
es Ions contact S
S cort Christie at E . .
upport Services (518) quahzatIon
474-5666
RP-6703 (5/2001)
ST ATE BOARD OF REAL PROPERTY SERVICES
16 Sheridan Avenue, Albany, NY 12210-2714
Determination of Adjusted Base Proportions Pursuant to
Article 19, RPTL, for the 20_ Assessment Roll
Approved Assessing Unit
Check One to Identify Portion: County _; City _; Town _; Village _; Town Outside Village Area _; School District_; Special District_
Name of Portion
Reference Roll
; Levy Roll
SECTION I
Class
Homestead
Nonhomestead
Determination of Portion Class Net Change in Assessed Value due to Physical and Quantity Changes,
Equalization Changes and Computation of Class Change in Level of Assessment Factor
(A)
(B)
(C)
(D)
(E)
Surviving Total Assessed
Value on the Reference Roll
(A - C)
Class
Homestead
Ndnhomestead
"
Total Assessed Value on the
Reference Roll
Total Assessed Value of
Physical and Quantity Increases
Between Reference Roll
and Levy Roll
Total Assessed Value of
Physical and Quantity
Decreases Between
Reference Roll and
Levy Roll
Net Assessed Value of
Physical and Quantity
Changes
(B-C)
(F)
(G)
(H)
Total Assessed Value of
Equalization Increases Between
Reference Roll and Levy Roll
Total Assessed Value of
Equalization Decreases Between
Reference Roll and Levy Roll
Net Equalization Changes
(F - G)
(I)
Change in Level of
Assessment Factor
(HIE) + I
RP-6703 (5/2001)
SECTION II
Class
Homestead
Nonhomestead
(J)
Taxable Assessed Value
on the Levy Roll
Computation of Portion Class Adjustment Factor
(K)
Taxable Assessed Value
on Levy Roll at Reference
Roll Level of Assessment
(J /I)
(L)
Assessed Value of Special
Franchise on the Levy
Roll at the Reference Roll
Level of Assessment
-0-
(M)
Total Taxable Assessed
Value on Levy Roll at
Reference Roll Level
of Assessment
(K + L)
(N)
Taxable Assessed
Value on the
Reference Roll
(0)
Class Adjustment
Factor
(M/N)
SECTION III
Class
Homestead
Nonhomestead
Total
(P)
Current Base Proportions
Computation of Adjusted Base Proportions
(Q)
Current Base Proportions Adjusted
for Physical and Quantity Changes
(P * 0)
(R)
Adjusted Base Proportions
(Q/SUM of Q)
Signature
Title
Date
RP-6701 (5/2001)
*
STATE BOARD OF REAL PROPERTY SERVICES
16 Sheridan Avenue, Albany, NY 12210-2714
Determination of Base Percentages, Current Percentages and
Current Base Proportions Pursuant to Article 19, RPTL, for the
Levy of Taxes on the 20_ Assessment Roll
Approved Assessing Unit
Check One to Identify Portion: County_; City_; Town_; Village_; Town Outside Village Area_; School District_; Special District_
Name of Portion
SECTION I
Determination of Base Percentages
(A)
(B)
(C)
(D)
Class
Taxable
-
Assessed Value
Class
Equalization Rate
Estimated Market Value
A/(B/1 00)
Base Percentages
(C/Sum of C)
Homestead
Nonhomestead
Total
SECTION II
Determination of Current Percentages
(E)
(F)
(G)
(H)
Class
20 Taxable
Assessed Value
20 Class
Equalization Rate
Estimated Market Value
E/(F/1 00)
Current Percentages
(G/Sum of G)
Homestead
Nonhomestead
\ Total
RP-6701 (5/2001)
SECTION III
Class
Homestead
Nonhomestead
Total
(I)
Local Base Proportion
for the
Assessment Roll
(1)
Updated Local
Base Proportion
I * (HID)
(K)
Determination of Current Base Proportions
(M)
Prospective Current
Base Proportion
Column (J)
Prorated to 100.00
(L)
Adjusted Base
Proportion Used for
Prior Tax Levy
Percent Difference
Between Prior Year
Adjusted Base
Proportion and
Prospective Current Base
Proportion
((K/L)-l) * 100
(N)
Maximum Current
Base Proportion
(L * 1 .05)
(0)
Current Base Proportions
for 20 Roll
"'
Signature
Title
Date