Phone: 518-548-3625 ext. 6
The assessor is a local government official who estimates the value of real property within the town and village. This value is one component in the computation of real property tax bills. The assessor is obligated by New York state law to maintain assessments at a uniform percentage of market value each year. The assessor signs an oath to this effect when certifying the tentative assessment roll -- the document containing each property assessment. The physical description (or inventory) and value estimate of every parcel is required to be kept current.
The tentative assessment roll becomes available at the Assessor's Office May 1, 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. Property owners who feel that their assessments are inequitable must file a protest by Grievance Day, which is set by state law as the fourth Tuesday in May.
The final assessment roll is filed July 1st and it is on the values in this roll that taxes for the following year are apportioned. A property owner who feels that the Board of Assessment Review did not properly consider his assessment may file for a court hearing under Article 7 of Real Property Tax Law. This action must be taken within 30 days after filing of the final assessment roll. Residential property owners may pursue assessment review through a small claims procedure (Chapter 1022, Real Property Tax Law).