REAL PROPERTY TAX MATTERS
The assessor addresses questions and concerns raised by taxpayers. Assessment rolls and property records can be examined by the public at any time. However, appointments are recommended between Taxable Status Day and the filing of the tentative roll (generally, March through May).
Assessors are charged with fairly assessing property in their assessing unit. Property owners should monitor their assessment and address any concerns before the tentative assessment roll is established. Grievances to the assessor must focus on how property is assessed. Taxpayers who feel they are not being fairly assessed should meet with the assessor who can explain how the assessment was determined.
Informal meetings to resolve assessment questions about the next assessment roll can take place throughout the year. If, after speaking with your assessor, you still feel you are unfairly assessed, the booklet, “Contesting Your Assessment in New York State” describes how to prepare and file a complaint with the Board of Assessment Review for an assessment reduction.
You may be eligible for one or more of the following property tax exemptions or abatements. All exemptions are due in the Assessor’s Office by March 1st, each year. The following forms are available in the Town Assessor’s office.
STAR FOR NEW HOMEOWNERS
Register for the School Tax Relief (STAR) Credit
Congratulations on your new home! If this will be your primary residence, take a few minutes to register for the STAR credit.
Eligible new homeowners will receive their STAR savings in the form of a check directly from New York State.
But you must register with the New York State Tax Department to receive a STAR credit check.
You can register 24 hours a day, 7 days a week at www.tax.ny.gov/star
Property owners without access to a computer can register by phone weekdays 8:30 am to 4:30 pm (518-457-2036).
Are you eligible for STAR?
If you own your home, it’s your primary residence, and your income is $500,000 or less, you’re eligible for the Basic STAR credit.
In addition, if you’re 65 or older with an income of $88,050 or less, you may be eligible for the Enhanced STAR credit.
In the first year of your new home, you may receive the prior owner’s STAR exemption. In future years, as long as your eligible, we’ll send you a STAR check. You don’t need to register again.
Before you register, have this information available:
- names and social security numbers for all owners of the property and their spouses;
- primary residence of all owners and their spouses;
- approximate date the owners purchased the property, and the name of the sellers;
- most recent school tax bill
- address of any residential property owned in another state;
- if the property is owned in trust, the legal name of the trust;
- federal or state income tax returns for all owners. If you didn’t file an income tax return, you’ll be asked to provide financial information for all property owners.
BASIC STAR RECIPIENTS UPGRADING TO ENHANCED STAR
Homeowners who currently receive the Basic STAR and turn 65 years of age whose household income does not exceed $86,300 (This amount can change verify annually) will need to file forms RP-425-IVP and RP-425-E with your local assessor on or before March 1st. If you turn 65 years of age after the March 1st deadline you still need to file on or before March 1st.
Click here for Enhanced STAR Application (RP-425-E)
Click here for Income Verification Program (RP-425-IVP)
SENIOR CITIZEN SLIDING SCALE
In the past, senior citizens who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, beginning with applications for 2019, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption. You must be over 65 years of age, and your gross income for the Geneva City School District and Ontario County tax must be less than $21,200. All income must be accounted for, including Social Security, Pensions, Dividends, Interest and other nontaxable items. The County offers a “Persons with Disabilities Exemption” similar to the Senior Exemption. You must apply with your local assessor.
ALTERNATIVE VETERANS EXEMPTION
This exemption is available to eligible veterans or a surviving spouse who has not remarried. To qualify, you must provide a copy of your DD-214 discharge papers. If you have a war related disability, you will need a copy of your disabled rating letter. A “new” 10-year cold war veteran’s exemption is also available. You must apply with your local assessor.
Click here for Alternative Veterans Exemption Application (RP-458-a)
Click here for Alternative Veterans Exemption Application Instructions (RP-458-a-I)
You must own seven (7) or more tillable acres that generate over $10,000 in gross sales for the two years preceding the application or agricultural land can be rented to another with a 5 year written lease signed by both parties. You must apply with your local assessor.
Click here for Agricultural Assessment Application (RP-305)
Click here for Agricultural Assessment – Written lease (RP-305-C)
Please contact Ontario County Soil and Water to arrange for the necessary paperwork.
480 N Main St.
Canandaigua, New York 14424
AGRICULTURAL FARM BUILDING EXEMPTION
If you build a new farm building and are operating an agricultural business, you may qualify for a ten (10) year tax exemption on the building. You must apply with your local assessor.
Click here for Agricultural Farm Building Exemption Application (RP-483)
Click here for Agricultural Farm Building Exemption Application Instructions (RP-483-I)
If you make an improvement to your business building that would increase the assessed value by $10,000 or more, you are entitled to a 50% exemption off the first year of increased value. You must apply with your local assessor.
Click here for Business Exemption Application (RP-485-b)
Click here for Business Exemption Application Instructions (RP-485-b-I)
You must be a member of the clergy, minister, priest or rabbi. You will receive $1,500 off of your primary residence assessment. You must apply with your local assessor.
Click here for Partial Exemption Application for Clergy (RP-460)
More information can be found at New York State Tax and Finance