Monday - Thursday 9:00 AM - 4:30 PM
Closed for Lunch Noon - 1:00 PM
**CLOSED ON FRIDAYS**
Cindy Loncosky - Town Assessor
Peggy Scharett - Assessor's Aide
ALL EXEMPTION DEADLINES ARE MARCH 1ST
The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners. If you are eligible and enrolled in the STAR program, you’ll receive your benefit each year in one of two ways:
- STAR credit check. If you are registered for the STAR credit, the Tax Department will send you a STAR check in the mail each year. You can use the check to pay your school taxes. You can receive the STAR credit if you own your home and it’s your primary residence and the combined income of the owners and the owners’ spouses is $500,000 or less.
- STAR exemption: a reduction on your school tax bill. If you’ve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. As long as you remain eligible, you’ll see a reduction on your school tax bill for the amount of your STAR exemption. Note: The STAR exemption is no longer available to new homeowners.
- STAR Exemption: New York State School Tax Relief provides an exemption for school taxes for owner-occupied primary residences. Senior Citizens (age 65 or older) with combined 2020 income that does not exceed $98,700 may be eligible for a larger “Enhanced” exemption. To apply for Enhanced STAR exemption, fill out the application (RP-425-e Enhanced Star) and return to the Assessor’s office by March 1st.
- A Senior Exemption (form RP-467) is available for residents age 65 or older, owner-occupied primary residences with a combined annual household income (including social security) not to exceed $21,200 for the Village of Phelps and $29,699 for the Village of Clifton Springs.
- Alternative Veterans Exemption (form RP-458A) and (form 458B Cold War) eligibility requires a copy of the veteran’s DD214 or other written evidence to prove dates of service, type of discharge and release, combat zone, medals and service-related disability.
- Agricultural Exemptions Agricultural Assessment Application (form RP-305) and Agricultural and Horticultural Bldgs. & Structures (form RP-483) eligibility requires ownership of land consisting of at least 7 acres which has been used to produce crops, livestock, or livestock products for sale in the preceding two years, and has an average gross sales value of at least $10,000 for the two years preceding an application for an exemption.
Informational Resources For You!
What does an Assessor do and how is my value determined?
What Does an Assessor Actually Do?
How Do They Do It?
Requirements to Become an Assessor:
The assessor is an elected or appointed local government official. Their job is to estimate the value of each real property parcel within a county, city, town, or village. New York State Real Property Tax Law governs what an assessor does and how they must do it. State law also requires that assessors become certified and take specific training classes to learn how to do the job of the assessor properly. A person who isn’t certified can be appointed or elected as an assessor, but they must complete the training within three years of taking office.
The Job of the Assessor:
The assessor collects and maintains the physical inventory of properties in a municipality. Updating all property record cards by taking pictures and sketching properties. This inventory is needed to estimate the market value of all the properties. Assessors are trained to use three different approaches to estimating value to insure fair and equitable property values. These same three approaches are used worldwide by all property valuation professionals.
• Maintain the ownership records of all property. They record the deed information when a property is sold or changes ownership.
• In order to make sure the value estimates are correct, each year your assessor analyzes all of the properties in the municipality to determine which assessments need to be changed.
• Approve or deny real property tax exemptions. Sometimes that means the assessor must review a taxpayer’s personal information (for example: income, social security disability, and veterans’ service information). New York has about 200 different property tax exemptions.
• Work with planning officials, zoning officials, town engineers, attorneys, governmental tax departments, realtors, appraisers, elected officials at all levels, school officials, and the general public on projects that influence property values in their specific municipalities.
• Attend all meetings of the Board of Assessment Review (Grievance Day).
• Determine and add special district unit charges (for example: sewer, trash,
brush removal, lighting, drainage, hydrant, libraries, water service, etc.).
• Meet with property owners to discuss their assessments.
How is all of this information used?
As noted above, the assessor keeps a current record of the physical description (or inventory) and value estimate of every parcel. This is called the property assessment roll. It is available to the public. That roll is given to the town or village board, city council, or county legislature members. They use it to help develop an annual budget. That’s why the goal of the assessor is to make sure the market value of each property is fair, so that each taxpayer pays their fair share of the tax burden.
The Bottom Line:
Does the Assessor Raise or Lower Your Taxes? No! While you may often see the job title of “Tax Assessor,” there is no such position defined by New York State law. Your elected officials who create and vote on budgets are responsible for tax rates and levies.