The Residential Assessment Ratio (RAR) is the factor that is used to translate the total assessment of one, two or three family homes to the municipality’s assumed value for tax purposes. The RAR is issued annually by the New York State Office of Real Property Tax Services and Increases when the market is declining and vice versa.
Please be advised that the RAR’s listed below are the latest available. New RAR’s will be posted as soon as they are available; usually sixty days prior to the publication of the tentative assessment roll.
Example: A hypothetical total assessment in the Town of Philipstown of $360,000 would translate to an assumed value of $1,022,146 using the 2023 RAR of 35.22%. ($360,000/.3522)
| Municipality | RAR | Assessment Year | |
| Town | Carmel | 100.00 | 2024 |
| Town | Kent | 67.00 | 2024 |
| Town | Patterson | 100.00 | 2024 |
| Town | Philipstown | 33.76 | 2024 |
| Town | Putnam Valley | 100.00 | 2024 |
| Town | Southeast | 100.00 | 2024 |
Please note RAR’s listed on this page are subject to revisions. We make every effort to present accurate and reliable data, but this information is susceptible to change on a daily basis. The best and most accurate source of information about your municipality can be obtained by contacting your local assessor.