The sole assessor is a State Certified Town official who obtains certification from NYS by attending approved training classes and successfully completing the testing at the end of each session. They must also attend yearly training of at least 26 hours for continuing education credits. The foremost job of the assessor is valuing the real property within the town. The inventory of the real property in town is kept on real property cards and with pictures of the sites. This information is entered on the personal computer and maintained in a software program licensed by the State Office of Real Property Services(ORPS).
Each year a new assessment roll is prepared and is used by the various taxing jurisdictions to levy real property taxes. The assessor also has the duties of administering real property exemptions. Each year renewals for Senior Exemption, RP467, and Agricultural Land are mailed out to be returned to the assessor's office on or before March 1st with the required data needed for filing. Also, each year any new exemptions are collected, due on or before March 1st. Each of these exemptions must be reviewed, approved and entered on the computer for the assessment roll being prepared for that year.
Once the new Tentative Assessment Roll is prepared Notice of Change must be mailed to any taxpayer whose assessment has been changed that year. Hours are posted when the assessor will be available to discuss these changes with anyone who wishes to do so. Grievance Day is the 4th Tuesday of May each year. This is where a taxpayer can come in to grieve their new assessment to the Board of Assessment Review. The assessor attends these sessions and provides any information needed (property record cards with inventory, pictures, building permits, calculations of improvements, sales comparisons, etc,) to help the board understand the reason for change. The burden of proof that the assessment is incorrect is on the taxpayer. Any changes made by the board are processed and entered on the computer in preparation of the Final Assessment Roll which is available on July 1st each year.
The assessor also represents the Town at Small Claim Hearings to provide documentation to support the assessed value to the Hearing Officer. The assessor also works with the Town Attorney to prepare for and represent the Town in any Certiorair Cases that arise from the assessment roll.
