Office of Real Property Tax Services Overview

The Office of Real Property Tax Services (ORPTS), a division within the New York State Department of Taxation and Finance, provides support for local assessment administration. The division works directly with county and municipal officials to improve the fairness of property assessments. The responsibilities of ORPTS include the following:

• measuring the total market value of each town and city to establish equalization rates and other ratios used to apportion property taxes and state aid
• developing values of taxable state-owned-land to protect the rights of New York State as a property taxpayer
• providing state aid to cities, towns and counties to encourage fair and efficient assessing practices
• determining special franchise values for utility property in the public right-of-way
• developing utility property advisory appraisals for municipalities conducting reassessments
• issuing STAR credits and establishing STAR property tax exemptions to provide property tax relief
• certifying and training local assessors to assist them with determining assessments
• compiling data for every property transfer statewide
• valuing oil and gas producing properties
• setting railroad ceilings

Additionally, the State Board of Real Property Tax Services makes determinations in regard to complaints about equalization rates, special franchise values and railroad ceilings.