

Assessments are determined by the assessor, an elected or appointed local official, who independently estimates the market value of real property in your community.

Who is responsible for assessments and who is responsible for taxes?Ī. By keeping assessments up-to-date each year, assessors can go a long way toward ensuring that taxpayers do not pay more or less than their fair share of taxes. The fairness, or equity, of the real property tax depends on whether similar properties are treated alike. This pamphlet explains how your assessor can comply with the law by keeping assessments up-to-date and equitable each year. State Law also requires your assessor to include the estimate of the market value for each property, the assessment for each property and the uniform percentage for all taxable property on the tentative assessment roll. This means that all taxable properties in your city, town or village must be assessed at market value or all at the same uniform percentage of market value each year. New York State Law requires all properties in your municipality (except in New York City and Nassau County) to be assessed at a uniform percentage of market value each year. State Board of Real Property Tax Servicesįair assessments: A guide for property owners.

PROPERTY EVALUATOR QUESTIONNAIRE ONLINE MANUAL
Level of assessment (LOA) owner's manual.
