Skip to content Skip to main navigation Skip to footer

Real Property Assessment Information

Equalization Rate: 100
Residential Ratio: 111.12
Uniform Level of Assessment: 100
Taxable Status Date: March 1 (every year)
Valuation Date: July 01 of the preceding year
Tentative Roll: May 01
Grievance Day: 4th Tuesday in May
Final Roll: July 01
Last Revaluation: 2008
Number of Parcels in Municipality: 1,568


Town of Hartwick Assessor
Matthew Lippitt
103 Town Drive
Hartwick, NY13348
Phone: (607) 293-8153 ext 1
Fax: (607) 293-7914


Otsego County Real Property Look-up
Exemption Forms Online from the Office of Real Property Services
How to File for a Review of Your Assessment
Link to General Information
Otsego County Real Property Tax Office
Otsego County Assessment Rolls
2011 Final Assessment Role
2011 Tentative Role


Uniform Percentage of Value

The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, “all real property in each assessing unit shall be assessed at a uniform percentage of value…”

Taxable Status Date

The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.

Residential Assessment Ratio (RAR)

A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality’s RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

Equalization Rate

“State equalization rate” means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board.” (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS’s estimate of total full value for that same roll.


Completed by Briggs Appraisal Service (April 10, 2009)

Back to top