1999-09-02
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STATE OF NEW YORK
EXECtITIVE DEPARTMENT
OFFICE OF REAL PROPERTY SERVICES
16 SHERIDAN AVENUE
ALBANY, NEW YORK 12210-2714
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THOMAS G. GRIFFEN
EXECUTIVE DIRECTOR
September 2, 1999
TEL. (518)474-5711 FAX (518)474-9276
Website: http://www.orps.state.ny.us
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Constance O. Smith, Supervisor
Town of Wappinger
20 Middlebush Road
Wappinger Falls, NY 12590
Dear Ms. Smith:
I am writing to let you know that the Office of Real Property Services (ORPS) is spearheading a
new initiative that could provide more state aid to your municipality and greater equity to the taxpayers
in your community. ORPS is inviting your participation in a collaborative process for this new initiative
that balances the needs of assessors and taxpayers.
A new Maintenance Aid program will provide $5 per locally-assessed taxable parcel annually
through the 2004 assessment roll for cities and towns that meet the criteria, which includes maintenance
of their assessments at a uniform percent of 100 annually. This program replaces the former
Maintenance Aid program of up to $5 a parcel in the year of reassessment and $2 if standards are met in
subsequent years. For coordinated assessment programs, $7 per parcel is available on a one-time basis,
in addition to the $5 per parcel annually for maintaining assessments.
It is important to note that municipalities that maintain assessments at 100 percent annually do
not need to conduct complete property re-inspections and reappraisals every year. To facilitate the
implementation of the new Maintenance Aid program, the definition of annual reassessment has been
changed in the Real Property Tax Law, Section 102. This new definition makes reassessments simpler, ,
less expensive to accomplish, and more attainable annually once the locality has established an initial ,/~
equitable assessment base. As a result of this new definition, reassessments may be accomplished by: r
· Reviewing all properties and making adjustments on certain assessments, when v~~
appropriate, by application of trend factors; \
. Reviewing all properties and completing re-inspection and reappraisal of all parcels; or
. Some combination of both.
These changes have multiple benefits. In addition to increased state aid to localities, annual
reassessments:
. provide taxpayers with understandable assessments that reflect current market values as
part of the Property Taxpayer's Bill of Rights;
. enable localities and ORPS to meet our mutual goal of stable annual equalization rates;
. allow municipalities to have common county or school tax rates across municipal lines
when reassessments are conducted in the same year; and
. improve real property tax equity statewide.
The new Maintenance Aid program, as well as the new definition of reassessment, represent a
tremendous opportunity for assessors, county directors of real property tax services, and their local
governments to work together with ORPS to achieve our mutual goals of fairness and equity for all
property taxpayers. That's why, in the upcoming months, we will be sponsoring meetings with assessors
from around the state to gather input on how best to implement these exciting new changes. In addition
to providing forums for input and discussion, we will also continue to offer assessors new software and
valuation data, such as market trends and economic information, to support the transition into annual
reassessments.
With greater public awareness of the assessing process, and these new changes in real property
tax administration, we believe more localities will be encouraged to reassess on an annual basis. In the
upcoming weeks, you will be receiving a letter from your ORPS Regional Manager seeking requests for
reassessment projects to be completed for the 200 I and 2002 assessment roll years. Initial planning for
these projects may be 'expected to begin as early as this year. If your town or city currently has an
agreement for a reassessment project, be sure to discuss these new changes with your ORPS liaison. If
you haven't yet made the decision to reassess, I urge you to consider it. This is an exciting time fo~ the
assessment community, and the opportunity for equity locally, as well as statewide, has never been
better.
Thank you for all the work you do on behalf of your community. I look forward to working with
you as we continue to develop and implement this new initiative, and as we continue our efforts to
increase the state aid available for your municipality.
Sincerely,
~ ,ty~
Thomas G. Griffen
cc: School District Business Manager
School District Superintendent
County Director