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Valuation and Assessment

Taxation and Assessment

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RETENTION: 4 years after superseded or obsolete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