Property Statements of Assessment Procedures

Department of Finance


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Statements of assessment procedure and guidelines

Statements of assessment procedures are guides used by property assessors for valuing property. They can be useful in understanding the assessment process.

How the Department of Finance values properties without income and expense information

This policy explains how income-producing properties are valued without Real Property Income and Expense (RPIE) information. The Department of Finance will provide a non-filer list that reflects property owners who were required to file an RPIE form online but who did not file on time. If your RPIE is not filed, we will estimate the value of your property based on other information. This may not be to your benefit. The law authorizes penalties for late filing or failure to file.

If you have already filed your RPIE or believe your property is listed in error please contact us. If you have not filed, we encourage you to file your RPIE Online.

Assessment procedures

When will equipment be separately assessed?

How the Department of Finance assesses generators and other equipment (such as boilers) located within certain properties.

Download procedure

Income and expense breakdown for consolidated filings

How the Department of Finance directs assessors to break down income and expense information in consolidated statements.

Download procedure

Changes in FY2016 valuation procedures

The following new and redefined building classifications and the new reserves for replacement expense deduction procedure, were implemented for the fiscal year 2015/16 tentative assessment roll.

FY2016 valuation procedure changes

Assessment guidelines

FY2026 Assessment Roll Guidelines Interactive Chart | Guide

FY2026 Additional Statistical Distributions and Capitalization Rate Methodology

Archived Assessment Guidelines

FY2025 Assessment Roll Guidelines

FY2025 Additional Statistical Distributions and Capitalization Rate Methodology

FY2024 Assessment Roll Guidelines
FY2024 Additional Statistical Distributions and Capitalization Rate Methodology

FY2023 Assessment Roll Guidelines

FY2023 Additional Statistical Distributions and Capitalization Rate Methodology
FY2022 Assessment Roll Guidelines
FY2022 Additional Statistical Distributions and Capitalization Rate Methodology
FY2021 Assessment Roll Guidelines
FY2021 Additional Statistical Distributions and Capitalization Rate Methodology
FY2020 Assessment Roll Guidelines
FY2020 Additional Statistical Distributions and Capitalization Rate Methodology
FY2019 Assessment Roll Guidelines
FY2019 Additional Statistical Distributions and Capitalization Rate Methodology
FY2018 Assessment Roll Guidelines
FY2018 Additional Statistical Distributions and Capitalization Rate Methodology
FY2017 Assessment Roll Guidelines
FY2017 Additional Statistical Distributions and Capitalization Rate Methodology
FY2016 Assessment Roll Guidelines
FY2016 Additional Statistical Distributions and Capitalization Rate Methodology

FY2015 Assessment Roll Guidelines
FY2015 Additional Statistical Distributions and Capitalization Rate Methodology
FY2014 Assessment Roll Guidelines

FY2013 Assessment Roll Guidelines

FY2012 Assessment Roll Guidelines

FY2011 Assessment Roll Guidelines

FY2010 Assessment Roll Guidelines

FY2009 Assessment Roll Guidelines

FY2008 Assessment Roll Guidelines
FY2008 Tentative Assessment Roll Report

FY2007 Assessment Roll Guidelines
FY2007 Tentative Assessment Roll Report

FY2006 Assessment Roll Guidelines

FY2005 Assessment Roll Guidelines