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Valuation and Assessment

1.[283] Equalization rate records
 

a.           Certificate of final equalization rate, as determined by New York State Office of Real Property 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 State Office of Real Property Services:
RETENTION:        3 years

*2.[284]

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

 

Assessment Roll/Tax Roll

1.[285] 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
2.[286] Assessment and tax rolls (including records relating to correction of errors on assessment and/or tax rolls)
 

a.           Final assessment roll:
RETENTION:        10 years after filing

 

b.           Warrant copy of tax roll, including warrant or levy to collect taxes:
RETENTION:        PERMANENT

 

c.           Non-warrant copy of tax roll, when warrant copy is retained permanently:
RETENTION:        1 year after filing

 

d.           Abstract of tax roll:
RETENTION:        PERMANENT

3.[383]

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

NOTE: 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.

 

Tax Collection

*1.[287] Tax collection records
 

a.           Tax collection data file; returned copy of tax bill; 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

NOTE:  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. 286b, 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

NOTE:  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

*2.[288]

Statement or list of unpaid taxes or taxes due, or other lists, reports or studies relating to tax collection:
RETENTION:            6 years

3.[289] Tax escrow account records
 

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

 

Miscellaneous

1.[290] 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, and billing addresses:
RETENTION:            1 year after superseded or obsolete
2.[291] Records of apportionment of tax monies
 

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

 

b.           Apportionment records, except annual certificates:
RETENTION:        6 years

3.[292]

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

4.[293]

Tax levy and tax rate determination records (including utility or other special tax imposed by city school district), including computation of constitutional tax margin and statement filed with State Comptroller's Office:
RETENTION:            6 years

*5.[497]

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

NOTE:  Appraise these records for historical significance.  These records, compiled from real property transfer reports received from the county, may have continuing value for historical or other research.  Contact the State Archives for additional advice.

*6.[498]

School property tax report card, prepared for ensuing school year as part of the school budget process:
RETENTION:            PERMANENT

 

 

Last updated
Wed, 2015-10-14 14:48