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Taxation and Assessment

Taxation and Assessment

Assessment Roll/Tax Roll
Title Major Revision Previous Schedules Schedule Item
Working papers or other intermediary records

used in preparation of, or in posting changes to, assessment roll or tax roll, including but not limited to assessor's notes, Record of Taxable Status and automated data file:
RETENTION: 3 years after filing of roll

 CO2 656; MU1 593; ED1 285; MI1 527 1044
Assessment and tax rolls

(including records relating to correction of errors on assessment and/or tax rolls)

 2020 (♦)
 CO2 657; MU1 594; ED1 286; MI1 528 1045

a: Tentative assessment roll:
RETENTION: 5 years after filing
NOTES: Tentative rolls are maintained by cities, towns, assessing villages, and Tompkins and Nassau counties.

b: Final assessment roll:
RETENTION: 10 years after filing
NOTES: The official copy of the final assessment roll is filed with the county, with copies of the roll also filed with the constituent municipalities.

c: Copies of assessment rolls
RETENTION: 0 after no longer needed
NOTES: Copies of assessment rolls are maintained by counties which prepare them for towns, villages, and cities located within the county. Also includes copies of assessment rolls prepared by Westchester County cities and towns for the county.

d: Warrant copy of tax roll, including warrant or levy to collect taxes:
RETENTION: PERMANENT
NOTES: The official copy is often filed with the county. All towns turn over the warrant copy of tax roll to the county, except for Westchester County towns, and all school districts except for city school districts. Villages may turn over roll to county.

e: Non-warrant copy of tax roll prepared for internal administrative use when warrant copy is retained permanently:
RETENTION: 1 year after filing

f: Abstract of tax roll:
RETENTION: 0 after no longer needed
NOTES: An abstract is simply a summary record, with selected information from the tax roll, which may or may not be prepared. Appraise these records for potential long-term research value before destruction. Some abstracts may provide an overview of the taxation process that cannot be easily obtained from the tax rolls.

g: Non-warrant copy of tax roll prepared by the county and submitted to city or town showing county taxes:
RETENTION: 5 years
NOTES: When a county prepares its warrant for county taxes, it also prepares and send to each of the cities and towns a non-warrant copy of the city and town assessment roll showing county taxes for properties on those rolls. These non-warrant copies of city/town tax rolls, showing only county taxes and not city or town taxes, are used by the cities and towns to prepare their warrant rolls.
Non-official copies of tentative and final assessment rolls,

maintained by non-assessing jurisdictions:
RETENTION: 1 year

 2020 (♦)
 1046
Miscellaneous
Title Major Revision Previous Schedules Schedule Item
Real property transfer report,

including copy of deed, submitted to New York State Office of Real Property Tax Services (covers form RP-5217 or equivalent):
RETENTION: 6 years

 CO2 665; MU1 602 1054
Informational listing or index

used in relation to taxation and assessment, including but not limited to lists of property owners, real estate transfers, address changes, exempt properties, filed grievances, tax redemptions, notice of bankruptcy or foreclosure proceeding (including from U.S. bankruptcy courts), and billing addresses:
RETENTION: 1 year after superseded or obsolete

 CO2 666; MU1 603; ED1 290; MI1 532 1055
Records of apportionment of tax monies


CO2 667; MU1 604; ED1 291; MI1 533 1056

a: Annual certificate of apportionment sent to municipality or district:
RETENTION: PERMANENT

b: Apportionment records, except annual certificates:
RETENTION: 6 years
Tax search record,

including but not limited to record of searches conducted, abstract of search results, correspondence and memoranda:
RETENTION: 6 years

 CO2 668; MU1 605; ED1 292; MI1 534 1057
Tax levy and tax rate determination records,

including computation of constitutional tax margin and statement filed with State Comptroller's Office:
RETENTION: 6 years

 CO2 669; MU1 607; ED1 293; MI1 535 1058
School property tax report card,

prepared for ensuing school year as part of the school budget process:
RETENTION: PERMANENT

 ED1 498 1059
Real Property Taxation/Assessment Systems
Title Major Revision Previous Schedules Schedule Item
Real property history data file contained in taxation/assessment data system,

and related records, created for informational and reference purposes, containing summary and/or cumulative historical information on such areas as property ownership, sales, land use, property characteristics and structures:
RETENTION: 0 after no longer needed
NOTES: Counties and municipalities should consider permanent retention of these real property taxation/assessment history data files for all parcels of property. This information may be useful for long-range planning purposes, mass reappraisal, and for community, urban planning and architectural history research. More importantly, this data provides for ease of access to summary data on individual parcels of real property and the structures located on them. In addition, this data file may be used to access more detailed records maintained in electronic data output or maps, plans, permits and other paper records in inactive storage. Contact the State Archives for additional advice.

 CO2 995; MU1 847 1022
Real property current data file contained in taxation/assessment data system (either RPS or equivalent system),

and related records, containing current information on such areas as property ownership, sales, land use, property characteristics and structures:
RETENTION: 0 after no longer needed, but not less than 4 years
NOTES: Counties and municipalities should consider permanent retention of the basic data elements of these real property taxation/assessment systems for all parcels of property. These data elements may be outputted to electronic, paper, microfilm or other format, or may be transferred to an automated real property history data file (see item no. 1022). Contact the State Archives for additional advice.
A series of interrelated and inseparable files currently contained in the RPS system hold both summary and detailed taxation/assessment data. This Schedule treats these files as one record.

 CO2 996; MU1 848 1023
Street address/parcel number authority data file,

used to supply this or other system with accurate, up-to-date information on real property tax parcel numbers, property owners' names and addresses, parcel sizes, E-911 or other street addresses, or to correlate multiple addressing and/or parcel numbering systems:
RETENTION: Maintain as updated data file as long as address and/or parcel numbering systems the file contains are in use, and as long as necessary to access records identified by previous address or numbering systems.

 CO2 997; MU1 849 1025
Final assessment roll sequential master backup file

(sometimes known as "taxable status" file), produced annually by RPS or equivalent system, containing assessment data submitted to the New York State Office of Real Property Tax Services:
RETENTION: 10 years after filing of related assessment roll
NOTES: This data may have secondary value beyond the purpose for which it is created, if it can serve as a "snapshot" of assessment data, and no other annual snapshot is created. This record may be valuable in place of or in conjunction with an automated real property history data file. Contact the State Archives for additional advice on the maintenance and uses of these records.

 CO2 998; MU1 850 1026
Lists, reports, studies, special projects and analyses

created from data contained in one or more data files in real property taxation/assessment system or subsystem

 CO2 999; MU1 851 1027

a: Final reports and studies resulting from analysis of system data, containing significant information on real property and structures located thereon, used for such purposes as long-range planning, reappraisal, or historical preservation:
RETENTION: PERMANENT

b: Background materials and supporting documentation:
RETENTION: 6 years after project completed, or after date of final entry in record

c: Preliminary reports and studies resulting from analysis of system data, containing routine information on real property and structures located thereon, or used to produce final reports and studies, as well as lists, logs or other internal information records:
RETENTION: 0 after no longer needed
Master Summary record of real property transfers within area served by local government:


RETENTION: 0 after no longer needed, but not less than 6 years
NOTES: Appraise these records for historical significance. These records, compiled from real property transfer reports received from the county, may have continuing color="#222A35">value for historical or other research. Contact the State Archives for additional advice.

 MU1 606; ED1 497; MI1 859 1024
Tax Collection
Title Major Revision Previous Schedules Schedule Item
Tax collection records


2020 (♦)
 CO2 658; MU1 595; ED1 287; MI1 529 1047

a: Tax collection data file, returned copy of tax bill, copy of tax bill sent by assessing entity, copy of receipt issued taxpayer, collector's daily accounts, receiving office tapes, records of overpayment, rebate or refund, record or notice of payment of post-due taxes, report on tax monies collected, request for extension of time to collect taxes, and similar records:
RETENTION: 6 years
NOTES: Documentation of payment of school taxes must be retained permanently as it may affect the title to real property. Usually this information will be found on the warrant tax roll (item no. 1045d, above). If the warrant copy of the tax roll does not contain this information, then copies of paid tax bills or equivalent records must be retained permanently to document this tax payment information.

b: Tax collection history data, containing summary tax collection history information, created from tax collection data file:
RETENTION: 0 after no longer needed
NOTES: Appraise these records for historical significance prior to disposition. This data may be useful for a number of years for convenience of reference, and may possibly have long-term historical value.

c: Documentation of regular updates or corrections made to tax collection data file:
RETENTION: 6 years

d: Records requesting tax bills or statements be sent to third-party designees:
RETENTION: 6 years after request expires or is withdrawn
Statement or list of unpaid taxes or taxes due,

or other lists, reports or studies relating to tax collection:
RETENTION: 6 years

 CO2 659; MU1 596; ED1 288; MI1 530 1048
Tax escrow account records


CO2 660; MU1 597; ED1 289; MI1 531 1049

a: Notification of creation, transfer or termination of escrow account, when original record is maintained by county:
RETENTION: 1 year after transfer or termination of account

b: Notification of creation, transfer or termination of escrow account, when original record is not maintained by county:
RETENTION: 6 years after transfer or termination of account

c: List of tax escrow accounts:
RETENTION: 1 year after superseded or obsolete
Tax Redemptions and Sales
Title Major Revision Previous Schedules Schedule Item
Master summary record of real property tax lien sales:


RETENTION: PERMANENT

 CO2 661; MU1 598 1050
Real property tax lien sale records


CO2 662; MU1 599 1051

a: Official copy of tax lien sale (or auction) list or catalog:
RETENTION: PERMANENT

b: Official copy of notice of sale and proof of publication:
RETENTION: PERMANENT

c: Letter notifying owner, mortgagee, lien-holder or any other "interested party" of the forthcoming sale and proof of personal delivery of letter of notification (by process server), or proof of delivery and receipt via certified or registered mail:
RETENTION: PERMANENT

d: Tax lien sale records, including but not limited to tax lien foreclosure and sale data file, copy of deed, bids, abstract of sale, memoranda and correspondence, documentation of regular updates or corrections made to tax lien data file, except letter of notification, proof of delivery and receipt of letter of notification, sale book and official copy of notice of sale, proof of publication, sale (or auction) catalog or list:
RETENTION: 6 years after sale
Master summary record

(register, log or index file) of real property tax lien redemptions and/or discharges:
RETENTION: PERMANENT

 CO2 663; MU1 600 1052
Real property tax lien redemption records,

including but not limited to notice of foreclosure, certificate of redemption, record of payment of tax and penalties, memoranda and correspondence, except master summary record:
RETENTION: 6 years after redemption or discharge of lien
NOTES: These records may have value in documenting title to real property. The State Archives suggests that these records be evaluated, in conjunction with the master summary record, above, before disposition takes place.

 CO2 664; MU1 601 1053
Valuation and Assessment
Title Major Revision Previous Schedules Schedule Item
Assessor's field data, including field book and automated field assessment data file,

containing assessor's notes and computations used in determining property valuation:
RETENTION: 4 years after last entry

 CO2 645; MU1 582 1028
Property assessment record card

or equivalent master summary record of improvements and alterations to unit of real property, and resulting valuation and assessment:
RETENTION: PERMANENT

 CO2 646; MU1 583 1029
Physical inventory and property description detailed data file,

used to produce property assessment record card or equivalent record, containing detailed property description (and sometimes related valuation) information, as well as photographic images and outline sketches of properties and structures located on them:
RETENTION: 0 after no longer needed, but not less than 4 years
NOTES: Counties and municipalities should consider permanent retention of these detailed property description data files for all parcels of property. This information may be very useful for community, urban planning and architectural history research. If this is not feasible, then the State Archives strongly recommends that the most important data elements be preserved either in the system or output to "history" files, reports or other system output. Images contained in the system may be particularly valuable for architectural, community and historical research. Contact the State Archives for additional advice on the creation and maintenance of these records.

 CO2 1000; MU1 852 1030
Records used in determining property valuation,

including but not limited to property valuation detailed data file, used to conduct analyses and perform computations necessary for valuation or revaluation of property; detailed property description; file content sheet; inventory content sheet; comparative property valuations; comparative sales records and comparables and/or sales data file; standard valuation criteria data and copies of building and zoning records:
RETENTION: 4 years after superseded or obsolete
NOTES: If the file content sheet is merely used for posting information on assessment changes, it is covered by item no. 62 in the General Administration section.

 CO2 647; MU1 584 1031
Mass reappraisal records


CO2 1001; MU1 853 1032

a: Final or justification reports or studies, created or received as part of mass appraisal process:
RETENTION: PERMANENT

b: Detailed data, cost tables, preliminary reports and computations created or received as part of mass appraisal process:
RETENTION: 4 years
Questionnaires and data mailings sent to property owners,

used to update information and to verify assessment and property description information maintained by local government:
RETENTION: 1 year after any necessary changes are posted to official records

 CO2 1002; MU1 854 1033
Railroad ceiling and special franchise assessment determination records


CO2 648; MU1 585 1034

a: Annual certificate of state-determined ceiling or assessment:
RETENTION: PERMANENT

b: Railroad ceiling and special franchise assessment records, other than annual certificate, including but not limited to notice of tentative ceiling or assessment, and record of apportionment to districts:
RETENTION: 3 years
Equalization rate records


CO2 649; MU1 586; ED1 283; MI1 525 1035

a: Certificate of final equalization rate, as determined by New York State Office of Real Property Tax Services:
RETENTION: PERMANENT

b: Equalization rate determination records other than certificate of final rate, including but not limited to notice of tentative rate, data submitted and reports submitted to New York State Office of Real Property Tax Services:
RETENTION: 3 years
Tax maps,

including updates and revisions

 2022 (♦♦) CO2 650; MU1 587 1036

a: Official copy of map created by or for county:
RETENTION: PERMANENT

b: Certification of proper maintenance of tax maps:
RETENTION: 2 years

c: Property index cards, supplemental data and background files, used in tax map preparation and maintenance:
RETENTION: 6 years
NOTES: Appraise these records for historical significance prior to disposition. Property index cards and related records may contain retrospective sales and other property history information, which may be very valuable if the same information is not contained in a real property history file.

d. Copy of map, held by municipality which conducts assessments, where official copy is held by county:
RETENTION: 10 years after filing
Tax assessment and approval records for state-owned lands subject to taxation,

including certificate of approval from New York State Office of Real Property Tax Services, notice of determination, lists of taxable state land, working papers, correspondence, and reports:
RETENTION: 6 years
NOTES: Appraise these records for historical significance. Certain records describing state-owned property, determining the amount of tax payable and concerning specific uses of state lands which are a matter of public concern may merit permanent retention. Contact the State Archives for additional advice in this area.

 CO2 651; MU1 588 1038
Tax exemption or abatement file

covering veterans, aged, School Tax Relief Program (STAR), nonprofit organizations, new business, conservation easements, forest land, and other exemptions or abatements

 2020 (♦)
 CO2 652; MU1 589 1039

a: Original detailed application and supporting documentation:
RETENTION: 6 years after expiration of exemption or abatement

b: Renewal applications, routine correspondence and memoranda (when original detailed application is maintained):
RETENTION: 6 years

c: Application denial records, including results of hearing:
RETENTION: 6 years after final determination

d: Forms used to report social security numbers/taxpayer identification numbers and not containing other substantive information, for use in income verification programs:
RETENTION: 0 after no longer needed

e: Records documenting exemptions under payments in lieu of taxes (PILOT):
RETENTION: 6 years
Assessment/tax grievance file,

including but not limited to application for re-evaluation, copy of advisory appraisal, petition, statement of complaint, copy of hearing results and correspondence:
RETENTION: 6 years after final determination
NOTES: Minutes of the Assessment Board of Review must be retained permanently. See item no. 47 in the General Administration section.

 CO2 653; MU1 590 1040
Copies of tax grievance or judicial assessment review records

received by school districts, non-assessing villages and counties, including but not limited to copies of petition and notice filed pursuant to sections 708(3) and 730(8), Real Property Tax Law:
RETENTION: 1 year
NOTES: The receiving agency may wish to retain these records longer if the grievance or judicial assessment review may involve a substantial potential future tax refund.

 CO2 1003; MU1 855; ED1 383 1041
Agricultural land assessment records,

including but not limited to application for agricultural value assessment and correspondence

 CO2 654; MU1 591 1042

a: For lands within agricultural district:
RETENTION: 6 years

b: For lands outside of agricultural district:
RETENTION: 20 years
Assessor's annual report,

created and filed pursuant to Part 8193-4, 20NYCRR:
RETENTION: 10 years

 CO2 655; MU1 592 1043
Copy of tax map

held by local government which does not conduct assessments, where official copy is held by county or municipality:
RETENTION: 0 after no longer needed

 ED1 284; MI1 526 1037