JZip is a nice and useful software that lets you easily and quickly open RAR files and files of. RAR does not support tapes, as it uses seek and rename operations on its files. RAR archives can be of a solid format, in which all of the compressed files are treated as a single data block. Most currently used compression formats (with the exception of the older ZIP) allow solid structuring.
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How to find an RAR
Residential Assessment Ratios for localities are available through Municipal Profiles.
The RAR and its uses:
The Residential Assessment Ratio (RAR) is an indication of the level of assessment for residential real property in a municipality. It is a measurement of the overall ratio of the total assessed value of residential property in the municipality compared to the full market value of that residential property. The RAR (Residential Assessment Ratio) can be used by homeowners in a Board of Assessment Review (BAR) grievance and in a Small Claims Assessment Review (SCAR) hearing. See the link to 'How to Contest Your Assessment' at the top of this web page for more information about these two assessment review opportunities.
Law and RulesRAR Information
Special provisions, including:Real Property Tax LawSection 738. Residential assessment ratio
Rules for Real Property Tax Administration - NYCRR Title 20 Chapter XVI Subpart 8191-3NYCRR 8191-3.3 Rescission:
Where, not later than 120 days after the last date provided by law for the completion and filing of the final assessment roll, it is determined that a procedural, transcriptional or computational error has been made by an employee of the office in the establishment of a residential assessment ratio, such ratio shall be rescinded and a new ratio shall be simultaneously established taking account of the necessary corrections.
Amended Legislation effecting 2009 RARs
On May 21, 2008, the Governor signed legislation that amended Real Property Tax law Article 7, Title 1-A, Section 738, changing the definition of the residential assessment ratio. Previously, the media ratio of residential sales compared to assessed values was calculated to determine the RAR. The amended law now specifies that the RAR shall be equal to the level of assessment of residential property used to calculate the state equalization rate for that assessment roll. The amendment is effective for all assessment rolls with a taxable status date on or after September 1, 2008.
RAR Information for Cities and Towns (and Village Homestead Assessing Units)
As part of annually determining a State equalization rate for each city and town in the State, the Office of Real Property Tax Services (ORPTS) measures the full value of taxable real property in each major type of property. Residential property is designated as 'major type A' in this market value survey process. It is the results of this major type A (residential property) full value measurement that is used as the Residential Assessment Ratio (RAR).
The major type A ratio is the ratio of the aggregate local roll assessments of taxable residential property divided by the ORPTS measurement of the aggregate full value of those residential properties. This market value ratio for the residential real property is an indication of the level of assessment for the residential real property in the city or town.
How City and Town RARs are Calculated
The major type A (residential) market value ratio used in determining the State equalization rate may be based on one or more of the following methods:
Refer to the 'Market Value Survey Procedure for 2020 State Equalization Rates for Cities, Towns, Village Homestead Assessing Units and Counties' for more detailed information concerning the determination of the major type A ratio. For the Nassau County assessment roll and for the New York City assessment roll the residential properties for the residential ratio are designated as major type 1 (real property class 1) instead of as major type A.
When the Assessor's Annual Report for the 2021 assessment roll is received and reconciled the RAR will be adjusted if there is a significant residential change in level of assessment (CIL). For cities, towns, village homestead assessing units, and counties, the residential CIL and the assessment unit wide CIL must be greater than or equal to ± .05 (5%).
Village RAR Calculation Procedures
For villages that are not homestead assessing units, the RAR for the village is calculated as follows, which is in the same manner as a State equalization rate is calculated for a village (see the '2020 State Equalization Rate Procedures for Villages'), but limited to just the residential property in the village. See also the first example directly below.
Determine the estimated market value of residential property for the village (C) by dividing the total assessed value of locally assessed taxable residential properties in the village on the 2020 town assessment roll (A) by the town's 2020 residential assessment ratio (the town wide market value ratio for residential property (B). If the village is located in more than one town, determine the estimated market value this way for the village segment in each town and then sum the segment estimated market values. See the second example below.
Determine the total assessed value of village residential property on the 2020 village roll (D) from the 2020 Assessor's Report filed by the village.
Divide the total assessed value of residential property on the 2020 village roll (D) by the estimated total market value of village property (E) to determine the RAR for the village (F).
Re-calculate this ratio adjusting for any significant residential change in level factor when the 2021 village Assessor's Report is reconciled. For villages, the residential CIL must be greater than or equal to ± .05 (5%).
If a village is doing a Current Year reassessment and form RP-6110 is timely filed, ORPTS may establish the stated uniform percentage declared on the form as the RAR. When ORPTS later receives and reviews the final roll for a current year reassessment village, if the reassessment roll fails to reach acceptable compliance for the proper administration of a reassessment, then the RAR may be rescinded and recomputed as if the village were not a current year reassessment village.
Example 1:
Example 2: Village in two or more Towns: (Split Village)
Doing the calculation in step 1 above for both village segments and summing.
Rar Files Pc
Example 3: Village Located in Nassau County:
What Is Rar
Same as the first example above, but with assessed value (A) and ratio (B) from the county roll.
Adjusting Village RAR for Significant Village Residential Change in Level:
A new RAR for a village will be calculated if a residential change in level of assessment from the prior to current roll is determined to be greater than ± .05 (5%) when the 2021 village assessor's annual report is reconciled.
Example 4: Based on initial RAR of 1.09% and a net 5.69% residential change in level of assessment increase.
Special Provisions:
Tompkins County - County Assessing Unit
A single Residential Assessment Ratio is computed for the City of Ithaca and all towns within Tompkins County.
New York City and Nassau County - RPTL article 18 special assessing units
New York City and Nassau County will use the assessing unit wide Class 1 class ratio as the RAR. Parametric 3d modeling.
Anticipated Change in Level of Assessment
Form RP-6110 should be completed when a change equal to or greater than ± .02 (2%) in level of assessment is anticipated. See RP-6110 (Instructions) for more information.
Current Year Reassessment
Based on data available to ORPTS, the RAR for a current year reassessment may be accepted at the stated level of assessment (LOA) of the municipality. For a city, town, village homestead assessing unit or county assessing unit doing a current year reassessment, if the residential property is verified after ORPTS review to be at the locally stated level of assessment (LOA) then the LOA becomes the RAR. If a village is doing a current year reassessment and form RP-6110 is timely filed, ORPTS may establish the stated uniform percentage declared on the form as the RAR. When ORPTS later receives the final roll for a current year reassessment village, if the reassessment roll fails to reach acceptable compliance for the proper administration of a reassessment, then the RAR may be rescinded and recomputed as if the village were not a current year reassessment.
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