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Real Property Tax Services



Roll Section Codes

1 Taxable property - includes fully taxable and partially exempt real property
3 Taxable state owned land - includes all property owned by New York State that is subject to general tax levies
4 School apportionments - used to apportion assessments for parcels lying in more than one school district
5 Special franchise - includes real property, such as cables, wires, transmission or distribution wires, mains, etc., which are located under, above or upon any public right-of way
6 Utilities and non-ceiling railroads - includes all property owned by utility companies except special franchise or ceiling railroads
7 Ceiling railroads - includes all transportation railroad property for which assessments are subject to a ceiling imposed by the State Board of Equalization and Assessment
8 Wholly exempt parcels - includes parcels which are totally exempt from all real property taxation such as a community service or church-affiliated properties, etc.

Omitted or pro-rated taxes - in RPS version 20 used exclusively for entering parcels subject to omitted or pro-rated taxes

(NYS Assessor's Manual Volume 8 Glossary Page 9.00 04/01/87)

Delaware County Office Of Real Property Tax Services