Assessment Rolls (current and archived)

 

How do I appeal/challenge my assessment?

Commonly referred to as the Grievance process. Grievance Day is the 4th Tuesday in May each year. Between May 1st and the 4th Tuesday , all grievance paperwork must be submitted to the Assessor's office for consideration by the Board of Assessment Review. Faxed or e-mailed complaints are not acceptable. Along with the completed Complaint on Real Property Assessment application (Form RP-524) you are required to show documentation why you believe you are over assessed or assessed at a higher rate than other similar properties. This can be done by comparing your property to recent sales of similar properties. The following suggested documents can help to show the Board of Assessment Review how you determined the proposed market value of your property:

  • Completed Grievance Chart – used to show the characteristics of your property and comparable properties.
  • Comparable inventory - if comparable assessments are being submitted with the grievance, use between 3 and 5 properties and specifically state what these parcels have that is greater than your property, as well as being assessed lower than your property (data available via Real Property Database links listed below).
  • Recent Sales - Valid sales within the prior two years, but before July 1st of the previous year (available at Town Hall or on-line via Sales Data links listed below).
  • Photos – Showing the front and back of your house or property and photos showing the comparable properties.
  • Street Map – showing the location of your property and comparable properties used in your grievance.
  • Vacant Land – include information about slope, grade, type of natural cover (trees, fields, brush, rocks, swamp, wetlands, etc.), road access / frontage.
  • Commercial Property – Required to include income and expenses for the business.
  • Internet values are generally based on national figures and may or may not reflect the actual value of your particular home. Services of a local appraiser would be more beneficial to you.
  • If your complaint is based on the living area of your home, building plans must be submitted with your complaint or a site visit must be scheduled. The Town uses outside measurements. If you submit inside measurements the complaint could be considered as not valid.

There is a wealth of information available at the NYS website. Visit  www.tax.ny.gov and search Grievance.

Forms are available from the Assessor’s office or download from the following links.

 

Real Property Database

Inventory on your property, along with photos, is available online. The link shown below will enable you to compare your property with others of similar data.

  • Real Property Database (SDG Image Mate)
  • Instruction Sheet (Note: the default setting when searching for comparables is Assessment. You must change to Sales and use the date range shown below in order to submit with grievance applications. Refer to Step #6 on the Instruction Sheet.)

Sales Data

The sale dates used by the Town in formulating the trending valuation are 7/1/2017 through 6/30/2021. Any appraisals submitted should have an effective date no later than July 1, 2021. Only valid sales should be used. You are also able to research Sales data online through the following links or view printed sales books at Town Hall in the Department of Assessment. Each link pertains to a different building style such as ranch, colonial, vacant land, etc. Each building style is then further broken down into neighborhoods, to maintain closer proximity to the property being researched. The data in these links contains property sales 7/1/2017 through 6/30/2021. 

 

To learn more about the assessment process, exemptions, forms, publications and your rights as a taxpayer, please visit the NYS Department of Taxation and Finance Office of Real Property Tax Services:

https://www.tax.ny.gov/pit/property/default.htm

Frequently Asked Questions

How do I contest my assessment?

You are required to show why you are over assessed or assessed at a higher rate than other similar properties. The forms are available at the Assessor’s office and there is a wealth of information available at the state website www.tax.ny.gov

Information on recent sales and assessment data is also available at the Town Hall.

When will my property be reassessed?

Generally speaking, properties are reassessed when an improvement is made. Upon issuance of a building permit, the property will be inspected and a reassessment will occur if it is determined that the improvement adds value.

Will my taxes increase if my assessment goes up?

Your taxes may or may not increase. Increases depend on a number of factors, such as the type, quality and size of improvement. Another factor would be how the project changes the assessed value relative to other properties in Town.

What is a Small Claims Assessment Review (SCAR)?

The Small Claims Assessment Review is a procedure that provides residential property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review (in counties outside Nassau and NYC) or the Assessment Review Commission (Nassau County) or the New York City Tax Commission (NYC). It is a less costly and more informal alternative to a formal Tax Certiorari proceeding, which can be time consuming and expensive. As outlined in Section 730 of the Real Property Tax Law, property owners may petition the court for review of their property assessment before a specially trained hearing officer for a nominal fee of $30.

What is 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…”

What is 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 (March 1).

What is 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 100 indicates that residential properties are assessed at 100 percent of their full value. The RAR for 2022 is 82.85%.

What is an 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. The equalization Rate for 2022 is 88.25%.

Additional Resources

Last Revaluation: 2018

Equalization Rate: 88.25%

Residential Ratio: 82.85%