Assessor's Office

The assessor is a local government official who estimates the value of real property within the city's boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills. The assessor must be New York State certified and complete 24 continuing education credits per year to remain certified.

A property's value is estimated in three different ways market approach which is normally used to value residential property, the cost approach which is used to value special purpose and utility properties and theincome approach used for commercial property.The assessor performs many other administrative functions, such as inspecting new construction and major improvements to existing structures. The assessor also keeps track of property tax exemptions. Among the most common are the senior citizen, STAR, veterans and business exemptions. The assessor reviews every transfer of real property for accuracy, including the basic information on the buyer, seller and sale price. All subdivisions and lot-line changes are completed by the assessor.The assessor is continually communicating with the public, answering questions and dealing with concerns raised by taxpayers.

Tax Rates & Key Dates

• Taxable Status Date – March 1
• Exemption Filing Deadline - March 1
• Tentative Roll Filed - May 1
• Grievance Day - 4th Tuesday in May
• Final Roll Filed - July 1

Exemptions

RP-425 School Tax Relief Exemption (STAR) 
The School Tax Relief exemption provides a partial exemption from school taxes for most owner-occupied, primary residences. The exemption consists of two parts:

1. Basic Exemption available to virtually all City of Middletown residences who own their own one, two or three family home.
2. Enhanced Exemption available to senior citizens (age 65 and older) with yearly incomes of $79,050 or less, increased annually according to a cost-of-living adjustment (COLA).

Download and print out the Application for STAR exemption

RP-458 Alternative Veterans Exemption
The Alternative Veterans exemption provides a property tax exemption of 15% of assessed value to veterans who served during wartime and an additional 10% to those who served in a combat zone. The law also provides an additional exemption to disabled veterans equal to one-half of their service-related disability ratings.

• • Application for Alternative Veterans Exemption
  • Instructions for Alternative Veterans Exemption
    
    

RP-467 Senior Citizens Exemption
The Senior Citizen Exemption provides is available to qualifying seniors (age 65 and older) that meet certain income limitations and other requirements.

• • Application for Senior Citizen Exemption
  • Instructions for Senior Citizen Exemption
    
    

RP-485b Business Investment Property
The Business Investment Property is available to qualifying facilities used primarily for buying, selling, storing or development of goods or services, the manufacture or assembly of goods, or the processing of raw materials. 

• • Application for Real Property Tax Exemption for Business Investment Property
  • Instructions for Business Investment Property Exemption