Town of
Royalton
Niagara County, NY
 Assessment Information 

Assessment Information

For Exemption Applications Please Look Under Documents
 
97.00 (2011)
97%
March 1
May 1
Fourth Wednesday in May
July 1
2008
3,925
Exemption Information:
Exemptions for Senior Citizens (over 65) and the Enhanced STAR must be renewed each year because they are approved based on income.  For those who file NYS income tax, and have filed an income verification form at the Assessor's office, your income is verified each year through the NYS Dept. of Taxation & Finance and no annual application is necessary for the Enhanced STAR exemption.  Once you have been granted an exemption, renewal applications are mailed each year for the Enhanced STAR, Senior Citizen, Agricultural Land, Disability, and Non-Profit exemptions.  Veteran's exemptions are granted based on ownership and period of service rendered.  Once granted, they generally remain until ownership changes.  ALL EXEMPTION APPLICATIONS ARE DUE BY MARCH 1 OF EACH YEAR.  Although the responsibility of filing for the exemption is upon the property owner, we will make every effort to assist the owners.
Real Property Database:
The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to local governments and school districts.
Tax Calculator:
Property tax rates are based primarily on school district and municipal boundaries. Check the Property Details page of a property for school district information and then choose the appropriate combination from the Municipalities pull down menu to calculate an estimate of the total property taxes for the property, exclusive of exemptions. Note that in some cases, there may be special district taxes in addition to the categories listed here.
 
Please Keep in mind when using the Tax Caculator that the Garbage pickup and Water district charges are not included. Call the office for those rates
Contacts:
Assessor
Michael S Hartmann
5316 Royalton Center Road
Middleport, NY 14105
Email:
Phone: 716-772-7826
Fax: 716-772-2748
Website: /
Links:
Niagara County Real Property Website

This link will take to the County Website

Tentative Assessment Rolls for all Towns in Niagara County are listed

FAQs:
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.
Documents:
This information document discusses Assessment proceedures for New York State
Basic Star Application (PDF - 63.6 KB)
Persons over 65 that qaulify for the Enhanced Star must renew this exemption Each Year

Persons who served our military during certain years may be eligable for this exemptions

See Instructions

Qualifications and Instructions for exemption

Exemption for limited Incomes and Disabilities

Instructions for Limited Incomes and Disabilities

This exemption is for farmers and people who rent out their land for agricultural purposes

This is for people who rent their lands to a farmer, must be notirized!!!

Ag Buildings (PDF - 41.9 KB)