Office of Real Property Tax Services - Albany, NY

Overseeing Property Tax Fairness in New York

The Office of Real Property Tax Services (ORPTS), a division of the New York State Department of Taxation and Finance, is headquartered at the W.A. Harriman State Office Campus in Albany. Located in Building 8A, this agency plays a critical role in ensuring that property tax assessments across the state are fair, consistent, and equitable. While local municipalities are responsible for the actual assessment of property and the collection of taxes, ORPTS provides the essential infrastructure, oversight, and support that make the system work. The agency is responsible for establishing equalization rates, which are used to distribute county and school district taxes fairly among different municipalities. ORPTS also administers the School Tax Relief (STAR) program, a vital initiative that provides billions of dollars in property tax relief to eligible New York homeowners. Through its regional offices and central administration, ORPTS works directly with local assessors and county directors to maintain the integrity of the real property tax system.

The STAR Program and Property Tax Relief

One of the most public-facing functions of ORPTS is the administration of the STAR program. This program offers tax relief to millions of New Yorkers through two mechanisms: the STAR credit (a check mailed directly to homeowners) and the STAR exemption (a reduction on school tax bills). The agency processes registrations for the Basic and Enhanced STAR credits, verifies eligibility based on income and residency, and ensures that seniors receive the additional benefits they are entitled to. ORPTS also manages the Property Tax Freeze Credit and other relief programs as directed by the state legislature. Homeowners often contact the agency's Property Tax Information Center to resolve issues with their STAR checks or to update their registration information.

• STAR Program: Managing credits and exemptions for school tax relief.
• Equalization Rates: Measuring municipal market values to ensure fair tax apportionment.
• Assessor Training: Certifying and educating local assessment officials.
• Special Franchise: Valuing utility property located in the public right-of-way.

Support for Local Assessments

ORPTS is the primary resource for the state's local assessors. The agency develops and maintains the software systems used for assessment administration and provides technical guidance on complex appraisal issues. It is responsible for determining the values of 'special franchise' properties—utility infrastructure like pipelines and cables located in public spaces—which are difficult for local assessors to value independently. The agency also sets railroad ceilings and advises on the valuation of unique properties such as oil and gas wells. By establishing standards and providing ongoing training, ORPTS ensures that assessments reflect current market values, minimizing disparities between taxpayers. The State Board of Real Property Tax Services, housed within the agency, reviews complaints regarding equalization rates and special franchise values.

Location and Access

The W.A. Harriman Campus is a large complex of state government buildings located off Washington Avenue. Building 8A houses the central operations for ORPTS. Access to the campus and the building is controlled; visitors typically require an appointment and must present valid photo identification upon arrival. Security screening is standard for all state office buildings. The campus is accessible via the Capital District Transportation Authority (CDTA) bus lines, which make regular stops throughout the complex. For most inquiries, the agency encourages the use of its extensive online resources or telephone information centers, which can handle questions regarding STAR, property tax exemptions, and assessment challenges without the need for an in-person visit.