The Town Assessor is a State Certified independent government official with the responsibility for fair distribution of the Tax Burden by producing an equitable Roll of all real property.The Office of the Assessor is regulated in NYS by the Real Property Tax Law (RPTL) totaling 4 volumes of Legislation – over 2100 pages, 700 additional pages of Exemption Regulation and 10 volumes with Opinions of Counsel.
Assessors are educated in finance, statistics, economics, mathematics, and computer science. They have backgrounds in appraisal technologies, real estate practices, zoning and planning disciplines and general business management.
...to determine taxability and Market Value of all Public/Private Real Property within a Township, using uniform standards to aid the computation of the Real Property Tax.
. Maintain 34,000 property data records – inventory, ownership, deeds
. Apply/Approve 25,000 property Exemptions – over 200 variations…
. Notifications – 10,000 regular annual mailings and determinations
. Analyze, Record all Town Property Sales (RP-5217) Reports and monitor LOA
. Review Building Permits, Zoning and Planning applications, IDA petitions
. Grievance Representation – Informal Hearings, Small Claims Court, Certiorari Matters
. Provide constituent taxpayer support for valuation/exemption determinations
. Property Inspections, to update Maps, Photo exhibits, and structure specifications
. Trend Analysis for market fluctuations and Neighborhood Boundary estimates
. Statistical valuation Projections, NYS and Local Government Reporting
. Consult with dependent taxing jurisdictions – School, County, NYS, Fire District
. Town Board meetings – provide Assessment documentation, current affairs
. Attend Assessor Association Meetings, satisfy NYS continuing education requirements
. Hold Public Information meetings and conduct taxpayer seminars
. Maintain a Board of Assessment Review and provide Roll/Valuation data
. Manage an Assessor’s Department with Clerks, Appraisers and IT contractors
. Create Brochures, Publications, News Releases for Assessment understanding
NYS Real Property Law (RPTL) requires the Town of Greece to maintain up-to-date assessment records and maintain a uniform percentage of value. NYS Aid is awarded to Towns that keep their Assessments at Full Market Value.
When is Real Property Valued for Assessment
Towns perform re-assessments annually because real estate markets (and Market Values) are in a constant state of change. Assessments might change from one year to the next because market values might change from one year to the next. NYS Tax Law RPTL Section 301 states that “all real property be assessed as of March 1 of each year (Taxable Status Date), of the preceding July 1 (Valuation Day).
How Property Valuation Works
Assessors determine Market Value, which is what a property would sell for in an open market under normal conditions by comparisons to similar property that recently sold. Then the COST to replace a property less DEPRECIATION, plus LAND VALUE is considered. Finally, the INCOME that a property could generate less EXPENSES also adds to a value opinion. Computer assisted mass appraisals or (CAMA) programs are efficient valuation techniques frequently used as well.
Will Reassessment Increase My Taxes?
A change in property assessment does not necessarily mean that your taxes will change. Tax liability is affected by several factors, including: Changes to School, County, Fire Districts, or Town Budgets, and Changes to Exemptions, Growth of the Commercial or Residential Sectors, State or Federal Grants, Municipal Enterprise Income, Apportionment of School and County Taxes, and the good fiscal management of Town Officials. The Tax Bill is the result of both a Budget and an Assessment. Budgets determine “how much.” Assessments determine “how and where” taxes will be divided/shared.
All property owners have the right to a review of their property assessment.
Also, refer to the "Assessment Challenge Procedure" click on the title below.
1. Informal Hearing
Call or Email or Write the Assessor's Office to schedule a review appointment. Hearings held annually from January to March. Complete the "Residential or Commerical Property Review Form"
2. Formal BAR Grievance Hearing
Submit completed RP-524 Form and request a BAR hearing or paper review. File after May 1st up to (no later than) the fourth Tuesday of May. Form RP-524 is on-line with instructions, or find at www.tax.ny.gov. Determinations after Hearings are delivered by Mail to claimant.
3. Small Claims Court
Judicial review by State Supreme Court is available if dissatisfied with BAR decision. Form RPTL-730 is available on-line at www.tax.ny.gov or the Assessor's Office. Must be filed within 30 days of FInal Roll Publicaiton, with applicable fees
Important Forms (Please "click" on the appropriate Form)