Residential Assessment Ratios
RPTL Article 7, Title 1 - A, Section 738 mandates the calculation of Residential Assessment Ratios (RARs) annually. RARs are used by Assessors as a general measure of assessment equity and by taxpayers in board of assessment review grievances and/or small claims hearings. RARs are NOT issued for: municipalities currently conducting revaluation projects or who have fewer than 5 residential usable sales that year. The RAR is certified by the State Board no later than sixty days prior to the last day provided by law for the filing of the tentative assessment roll. The certified RAR and the number of sales used in its calculation are sent to the Office of Court Administration and to the appropriate County Director, County Clerk and Assessor. When an RAR is established for New York City, it is certified to the New York City Tax Commission. In all cases, an informational copy is forwarded to the Chief Executive Officer of the assessing unit.
|Final RAR||Date Final
Note: Please note RAR's listed on this page are subject to revisions pensing any changes to assessment and/or equalization rate data. Villages that have terminated their assessing unit status will not appear on this list. ORPTS makes every effort to present accurate and reliable data on this Internet site, but this information is susceptible to change on a daily basis. The best and most accurate source of information about your municipality can be obtained by contacting your local assessor.