Residential Assessment Ratios (RAR)
The RAR is a ratio determined by dividing the individual assessed values of residential parcels
which have recently sold by their individual sale prices, then taking the median (middle) value of
those ratios. They are determined by the State Office of Real Property Services and used by
Assessors as a general measure of assessment equity and by taxpayers in board of assessment review
grievances and/or small claims hearings Additional information sources include Dutchess County RPT
and NYS ORPS and are listed below.
An introduction to the Residential Assessment Ratio is
available from Dutchess County RPT.
RAR In-Depth Explanation:
A detailed explanation of the Residential Assessment Ratio is available from NYS ORPS.