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State assistance procedures for services provided by the County

Chapter 530 of the Laws of 2001 amended RPTL §1573 to allow for a one-time payment to counties of up to $1 per parcel where the county provides assessment services, appraisal services or exemption services to assessing units. In order to be eligible for State assistance an agreement between the county and the assessing unit(s) must be made pursuant to RPTL §1537, and the services must be provided for all locally assessed parcels.

1. Application

The Office of Real Property Tax Services will confirm that the services in the agreement made pursuant to RPTL  §1537 were completed. This confirmation will be required for each assessing unit shown on the application for State assistance submitted by the County. In the event that the assessing unit indicates that the County did not perform the services defined in the agreement, the County will not be paid State assistance for the parcels in that assessing unit. Upon receipt of the application for State assistance, staff acknowledges receipt including a copy to the assessor.

Applications for the present year assessment roll must be filed by December 31 of the same year. For example, applications for the 2021 assessment roll must be filed by December 15, 2021.

2. Payment of State assistance

The maximum payment of up to $1 per parcel in the assessing unit(s) where entire assessment services, entire appraisal services or entire exemption services were provided by the county will be made where State assistance funds are available in the current State fiscal year. In the event that State assistance funds in the current State fiscal year are not available to pay the maximum, a reduction in payment per parcel will be made. The number of parcels taken from the Assessor's Report submitted for the final assessment roll for which State assistance is being requested will be used to determine the payment.

The county is eligible to receive this State assistance one time for each assessing unit where the entire assessment, entire appraisal or entire exemption services are provided. The County is not eligible to apply for additional State assistance when assessment, appraisal, or exemption services are provided on assessment rolls filed subsequent to the assessment roll on which the State aid was paid.

3. Withdrawal of an application for State assistance

To withdraw an application for State assistance, the County must send a written request within 90 days of the filing of the final assessment roll for which the services were provided.

4. Confirmation of services provided

The application for State assistance must be filed by the County Director of Real Property Services within 90 days of the filing of the final assessment roll for the assessing unit(s) where the assessment, appraisal or exemption services were provided. A summary of the agreement(s) made pursuant to RPTL  §1537 to provide assessment, appraisal or exemption services must be provided with the application.