Town of
Oneida County, NY

Patricia M Roser

315-865-4256 Ext. 23
Pat was appointed Sole Assessor in 199l. She has earned the State Certified Advanced designation from New York State. Presently the Secretary for the Oneida County Assessor's Assoc.
Responsibilities: Collect parcel inventories, data and pictures, prepare an annual assessment roll, and administer exemptions. This information is used by the various taxing jurisdictions for the levy of real property taxes.
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 hrs. 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 also 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 Town of Floyd completed a re-valuation project in 1991. The values have remained steady since that time. All the files are computerized, assessment and inventory, and pictures of the Town’s properties have been digitized. Also the tax maps are digitized and are on the computer in the assessor’s office. The level of assessment is 100%. The Equalization Rate is 99.85% and the Residential Assessment Ratio is 102.06%. These are calculated yearly by the State Office of Real Property Services and are like a report card to the Town on how current sale prices are compared to the assessments. The assessor also has the duties of administering real property exemptions. Each year renewals for Senior Exemp. RP467, Enhanced Star, and Ag. 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 Tues. of May each year, where a taxpayer can come in to grieve his 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 BAR are processed and entered on the computer in preparation of the Final Assessment Roll July 1st each year. The assessor 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. Other duties of the assessor are to keep a watchful eye on the equalization rate, the residential assessment ratio, and the co-efficient of dispersion. Along with maintaining an equaliable assessment roll these things are accomplished by watching and reporting on the sales information that comes into the office each month in the form of RP5217 which are filed with each and every deed at the Oneida County Clerk’s. The information on these forms must be reviewed, corrected if needed, and entered on the RPS System. These forms give the names of the new owners and the price paid for the property plus any conditions of the sale. They are sometimes the records of splits of property from larger parcels. Quarterly reports must be sent to the Sales Review Division at the ORPS in Albany to compile a list of usable sales to calculate the Eq. rate, RAR, and COD. Based on these numbers the State determines if the town is eligible for Maintenance Aid. The assessor enters any changes to water and lighting districts, as well as sanitation unit changes that appear on the assessment roll chargeable to the parcels.