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The duty of the Town Assessor is to put a value on real property so that the school, county, Town and special district tax may be apportioned among property owners. This valuation determines what each property owner's share of taxes will be, whereas the actual dollars that must be paid are determined by various budgets.
The Assessor also administers various real property tax assessments authorized under State and local law. These include veterans, the elderly, agricultural and clerical, and partial or full exemptions for certain parcels owned by non-profit organizations which qualify by reason of religious, charitable or educational use. In all cases, application for these exemptions must be filed no later than June 1st.
The tentative assessment roll becomes available at the Assessor's Office on June 1st, and notices of changes in assessment are mailed to property owners at that time. Any person may examine his own assessment or the assessment of any other parcel in Town. Property owners who feel that their assessments are inequitable must file a protest by Grievance Day, which is set aside by State law as the 3rd Tuesday in June.
The final assessment roll is filed on September 15th and it is on the values in this roll that taxes for the following year are apportioned. A property owner who feels that his assessment was not properly considered by the Board of Assessment & Review may file for a court hearing under Article 7 of the Real Property Tax Law. This action must by taken within 30 days after final of the final assessment roll. Residential property owners may pursue assessment review through a small claims procedure (Chapter 1022, Real Property Tax Law).
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