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Assessment Information

2025 - 2026 Cycle

Assessment Information

Item Information
Equalization Rate 94% (2025-2026)
Uniform Level of Assessment 94% for 2025-26
Taxable Status Date March 1 each year
Valuation Date July 1 (previous year). Real property price level for the assessment cycle is frozen as of this date
Tentative Roll May 1 each year
Grievance Day First Wednesday after the 4th Tuesday of May each year (May 28, 2025)
Final Roll July 1 each year
Last Revaluation 2023
Number of Parcels in Municipality 1,323 Parcels (as of May 2025)

Exemption Information

Basic Star Credit

  • No age requirements
  • Household Income limitation: $500,000/year
  • Must own the home & it must be your PRIMARY residence
  • One-time application (until you move or become 65 years old)
  • Applications must be filed with NYS Office of Real Property Services (not the Assessor) on or before March 1
  • Approximate savings: $400-$700 (applies only to School Tax)

Enhanced Star

  • Must be at least 65 years old
  • Income limit: $107,300 (AGI 2024 tax form 1040)
  • Must own the home & it must be your PRIMARY residence
  • Must apply for the Income Verification Program (details at Assessor’s Office)
  • Applications must be filed on or before March 1
  • Approximate savings: $1000 (applies only to School Tax)

Low Income Senior Exemption

  • Must be at least 65 years old
  • Must own the home for at least 1 year prior to application & it must be your PRIMARY residence
  • Income limit: $37,500 (2026, actual 2025 income)
  • Savings are pro-rated across County, Town, School, and Village taxes
  • Applies to all taxes except Special District Charges
  • Applications must be filed on or before March 1
  • Approximate savings varies depending on income

Veterans Exemptions

  • Cold War, War-time Vet (15%), Combat Vet (25%), Veteran Disability (50% × % of disability)
  • Must be the PRIMARY residence of the veteran
  • DD-214 must accompany application
  • Active Duty during specific periods of war
  • Savings apply to County/Town tax only
  • Applications must be filed on or before March 1

Other Exemptions Available

  • Low-Income Disability
  • Volunteer Fireman
  • Forest Land (over 50 acres)
  • Clergy
  • Non-for-Profit
  • Business Investment (minimum of $10,000)

Further information may be obtained by contacting the Assessor.

Contact Assessor

FAQs

The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."

The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.

A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

"State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.