The Town Assessor maintains the Town's Assessment Roll.This requires the physical description, measurements and estimate of value (Assessed Value), of each property.
Assessed Value is used to determine each property owner’s share of the taxes levied to fund School, County, Town and Special District (Fire, Park) budgets. The taxes that must be paid on each property are determined by the various taxing authorities’ budgets.
It is the responsibility of each property owner to monitor the Assessed Value of their property. Assessors are dedicated to fair and equitable property assessments. Property owners who feel that the Assessed Value of their property is incorrect or unfair should first review it with the Town Assessor in an informal setting, who can explain how the assessment was determined and the rationale behind it. If disagreement over the assessment continues, property owners have remedies that are described in the New York State booklet “A Taxpayer’s Guide: How to File for A Review of Your Assessment”, available on-line.
The Town Assessor also administers various real property tax exemptions authorized under State and local law. These include School Tax Relief (STAR), senior citizens, veterans, disabled, clergy, agricultural, forestry, and partial or full exemptions for certain property owned by non-profit organizations which qualify by reason of religious, charitable or educational use. In all cases, application for exemptions must be filed no later than March 1 each year.
A pamphlet entitled “The Job of the Assessor” is available from the Assessor’s office or from the New York State Office of Real Property Services