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 continuing education annually to retain their designation.
Before assessing any parcel of property, the assessor attains inventory of the parcel. This is done through a physical inspection of the property. The assessor estimates market value through three approaches of value: market, cost, and income.
The assessor performs many other administrative functions, such as approving and maintainting property tax exemptions. Among the most common, are the Senior Citizen, STAR, Veteran, 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.
Assessment Calendar:
- 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
Change of Address
Property Valuation information and tax bills are mailed to the address contained in the Assessment records. It is important that we have your correct mailing address to avoid unnecessary delays in delivery.
Form → pdf Address Change for Property Owners (84 KB)
Attention New Homeowners
Did you recently purchase a home? Is it your primary residence? Is your adjusted gross income less than $500,000?
If you answered yes to all of these questions, you may be eligible for a Basic STAR credit.
If you will be 65 years old by December 31, 2023, and your 2021 adjusted gross income is less than $93,200, you may be eligible for the Enhanced STAR credit.
Exemptions
RP-458 Alternative Veterans Exemption
Provides a partial property tax exemption to the residential property of a veteran who was honorably discharged, served during a designated time of war, or who has received an armed forces, navy, or marine corps expeditionary medal. Additional discounts are available to those who served in a combat zone, or have received a disability rating from Veterans’ Affairs.
RP-425 Enhanced STAR Exemption
Available to existing homeowners who will be 65 years old by December 31, 2023, and who are currently receiving the Basic STAR exemption. To qualify, the home must be the primary residence of the owner, and the 2021 combined adjusted gross income of the owners and spouses who reside on the property must not exceed $93,200. Proof of age and income must be provided by March 1, 2023
→ pdf Enhanced STAR application 2022 (648 KB)
Also required → pdf Income Verification application (676 KB)
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. Please call for specific details.
Application 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.
