FAQs
Did You Know?
This office will inspect a property for reassessment upon the request of the owner. This would have to be a physical inspection of both inside and outside the property. For a reassessment of the property, pictures that are brought in by homeowners will have to be verified.
We in the Town will help with any questions that you might have on how their property assessment was determined. The Assessors office maintains ownerships and transfer of properties for the assessment roll. We pride ourselves with educated, fair, and equitable services to the people. Distribution of the tax burden rests on total value of the town.
Professional Expertise: The local Assessor knows their municipality. The duties of the Assessor have changed dramatically over the years and goes far beyond simply valuing properties. Knowledge of statistical analysis, mass appraisal techniques and New York State Real Property Tax Laws are now requirements of the position.
Did You Know?
The local Assessor is an invaluable information resource for E911, the census bureau, law enforcement, planning and zoning boards, historical societies and rapidly changing technology issues? Tax departments rely on the Assessors to correct errors in tax bills and direct bills to the appropriate owners. Planning, Zoning and Building Codes appreciate our knowledge of the municipality when dealing with master planning, development and construction issues.
Out of State Households
If you own a house out of state, like Florida, and have an exemption there, you will not qualify for any exemptions in New York State.
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.