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Real Property Taxation/Assessment Systems

Taxation and Assessment

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