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NYS Comptroller

THOMAS P. DiNAPOLI

Assessment Roll Verification (ARV) for School Districts

File Assessment Roll Verification Form


Background

The Office of the State Comptroller (OSC) provides taxable assessed value data to the State Education Department (SED) each year to assist in the calculation of school state aid.

  • School districts can verify their taxable assessed values with OSC for a particular assessment roll year.
  • Since municipalities within a school district may have different assessment roll dates, a school district may have different assessment roll years used to levy taxes in a given fiscal year.
  • SED uses only assessment roll year data to calculate state aid, so the values being verified in a given year may apply to more than one school fiscal year.
Data Source

The taxable assessed values presented for verification are obtained from the NYS Office of Real Property Tax Services (ORPTS) and represent values previously reported by school districts.

Verification

Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments.

Assessment Adjustments

Adjustments for ARV purposes are those made to assessed values since the school tax bills were issued through the following:

  • Tax certiorari cases
  • Assessment roll corrections
  • Small claims assessment reviews
  • Changes to exemptions except those related to STAR, clergy and volunteer firefighters

All assessment adjustments must be reported in detail by parcel on a School District Assessment Adjustment Form [pdf]. Instructions for completing the form are found on page 2 of the form.

Assessment adjustments that do not comply with the documentation requirements will not be processed.

Learn more about Reporting Assessment Adjustments [pdf].

Contact

For questions regarding the assessment roll verification process, please call 1 (866) 321-8503, Option 3 or contact us by email at LGSAMonitoring@osc.ny.gov.