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News and Notes
ISSUED BY CYNTHIA STOKES
TOWN OF ROCHESTER
The Assessors Office for the Town of Rochester would like to remind all property owners that the filing deadline for all exemptions is March 1, 2011. Property owners who are currently receiving The Enhanced Star, Senior Citizen, Agricultural, Disability, and Wholly Exemption from property taxes, must file their renewal form by March 1. All renewal applications will be mailed to property owners by early December. If a property owner does not receive the application, they should contact the Assessor’s Office as soon as possible.
If a property owner is receiving the Basic Star Exemption they do not need to file a renewal exemption. If a property owner will be 65 years of age by December 31, 2011, they may be eligible for the Enhanced Star Exemption, and they should contact the Assessors Office before March 1. The income level for Enhanced Star has also been raised to $ 79,050. If a property owner did not qualify in the past for the Enhanced Star Exemption because of income, they may be eligible under the new income level and they should contact the Assessor’s Office.
All property owners are eligible for the Basic Star Exemption on their primary residence,
regardless of age or income. If there are more than one primary residence on a property, each owner is now eligible for the exemption if they are the owner of the property. In addition, if a person owns a mobile home and the home is located on property owned by another person, they are eligible for the Star Exemption.
Any property owner who has served in the military at any time and has been discharged
from service may be eligible for a Veterans Exemption from Town or County taxes. The
exemption would apply whether a property owner served during a wartime period as defined by law or not. Any property owner who feels they may be eligible for the exemption should contact the Assessor’s Office.
If a property owner has questions about any exemptions and whether they are eligible, they should contact the Assessor’s Office at 845-626-0920, prior to March 1, 2011.
The Assessor’s Office welcomes your inquiries regarding assessment and real property issues. The records of assessments and inventory are open to the public, and may be inspected at the office during regular business hours. We are open Monday – Friday, 8:00 a.m. to 4:00 p.m. (closed noon to 1 for lunch) and appointments are available upon request.
Functions of the Assessor’s Office
The Assessor is an appointed position. The Assessor is the official who estimates the market value of real property within the town. This assessment is one component used in the computation of real property taxes.
Assessments are based on an analysis of sales of properties within the town. A comparable study of these sales is carefully analyzed to determine value factors for each attribute of the property, and these values are then applied to all properties for a fair and equitable assessment. The purpose of implementing this analysis periodically is to assure that property owners are paying their fair share of the tax burden.
Assessment offices are also responsible for the administration of many different types of real property exemption programs that can offer some tax relief when specific requirements are met. More information on such exemptions can be accessed through the links found below.
Tax maps, recorded deeds, property inventory, and other reference materials are available in the assessor’s office and may be reviewed by the public upon request.
The deadline for filing of all exemption applications is March 1st of each year. You may download a form by following the links below as needed. A signed original must be received in the Assessor’s Office by March 1. Other forms are available from the Assessor’s office.
Assessment Calendar/ Deadlines
The following dates are from the formal assessment calendar. You have the opportunity for an informal review of your assessment inventory anytime prior to May 1st. The earlier you schedule this review the easier it is to make adjustments if they are warranted.
July 1st of the Prior Year
All property in the town is assessed according to its value as of this date
Taxable Status Date
All property is assessed as to its ownership and condition as of this date. This is also the deadline for the application
Filing of Tentative Roll
The Tentative Assessment Roll is filed in the Assessor's Office. It reflects tentative values and exemptions for all properties and will be used for the computation of taxes for the following September school bill and the subsequent January general tax bill. Property owners who disagree with their assessment may schedule an appointment with the assessor to discuss the value and/or inventory
4th Tues. in May
Anyone who wishes to file a formal complaint on their assessment must apply for assessment review with the Board of Assessment Review (BOAR) on or before this date. Completed applications (RP- 524) should be submitted to the Assessor's Office on or before this date. If you have a concern, the earlier you meet with the assessor the easier it is to make modifications. You may appear in person, by appointment, and present additional documentation to the BOAR to support your opinion of value.
Completion of Final Roll
The final assessment roll is published and reflects all final values to be used for tax billing. This roll reflects the valuation date and the ownership and condition as of March 1. It will also contain the values that resulted from any BOAR decision
Small Claims Assessment Review (SCAR) Deadline
If a property owner disagrees with the decision of the BOAR they have until this date to file an appeal for small claims or judicial review. This must be filed within thirty (30) days after the filing of the final roll or publishing in the local newspaper, whichever is later. This petition is available at the County Clerk's office and is referenced as RPTL 730.
School Tax Bills
School District tax collectors mail School tax bills that are based on the final roll filed July 1st.
Town and County Tax Bills (General Taxes)
The town tax collector mails out the bills for Town and County taxes based on the final roll filed July 1st.
Tax Rate Table
If you wish to compare tax rates with other towns or school districts, this information is available on the Ulster County Real Property web site: http://www.co.ulster.ny.us/realproperty/taxrates.html
**per thousand taxable value
* Rates for 2007 and beyond are based on the property revaluation which occurred in 2005 and hence are not directly comparable to prior years
**per thousand taxable value
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