Assessment Information

The Assessor places an assessed value on each parcel,and from that assessment roll the County prints the Village, School, Town and County Tax bills. The Assessor accepts and processes all exemption forms; Senior, Star, Enhanced Star, Veterans, Business, Non-Profit Organization, Clergy, Firemens, Wholly Exempt properties, Home Improvements, Disability and all renewals each year.

OFFICE HOURS:

Monday- Thursday 9-4, Friday 9-12

Table Of Contents:

Real Property Database
Tax Calculator
Links
FAQs
Documents

The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to local governments and school districts.

Search the Real Property Database

Property tax rates are based primarily on school district and municipal boundaries. Check the Property Details page of a property for school district information and then choose the appropriate combination from the Municipalities pull down menu to calculate an estimate of the total property taxes for the property, exclusive of exemptions. Note that in some cases, there may be special district taxes in addition to the categories listed here.

Open Tax Calculator

How to File for a Review of Your Assessment
Link to General Information
Online Access to Exemption Forms from the Office of Real Property Services

Uniform Percentage of Value The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Residential Assessment Ratio (RAR) A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Equalization Rate "State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.

Real Property Tax Equity Powerpoint Presentaiton (PPT - 2.1 MB)

Please take a minute or two to review the presentation on Real Property Equity. If you have questions, please call the assessor's office, or stop in to my office in person. Office hours are Monday-Thursday 9-4 and Friday's 9-12. As the assessor often has off site meetings, please call 315-839-5678 to confirm she will be in the office.