The assessor is obligated by New York State law to maintain assessments at a uniform percentage of market value each year. The physical description and value estimate of every parcel is required to be kept current. In order to maintain a uniform roll, your assessor will need to analyze all of the properties in the municipality annually to determine which assessments need to be adjusted.
The assessment roll lists assessments and applicable exemptions. Each year the preliminary roll is made available for public inspection. Once the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final.
The assessor also approves and tracks property tax exemptions. For more information visit our real property tax matters page.