The Department of Assessment is the lifeblood of the City. It is responsible for the valuation of all the real property (real estate) and is managed by a Commissioner/Assessor who is assisted by a Deputy and two clerks. More than 50% of the City’s revenue is derived by the work of this department.
The Commissioner inspects all the real estate in the City for tax purposes and places a value, or assessment, on each piece of property that when multiplied by the tax rate produces that property’s real estate tax.
|Documents & Forms|
|Senior and Veteran Exemptions|
This department also is responsible for granting various exemptions from taxes; churches, senior citizen, veterans, and STAR to name a few. Over ten thousand applications are submitted and reviewed annually.
Since the City’s inception in 1892, the Department of Assessment has filed and maintained all property deeds. It is in this office that the City’s tax maps are maintained and updated on a monthly basis. Current and historical information about every house, building, park and vacant lot is kept in this department’s archives.
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NY State School Tax Relief program provides reductions from school property taxes for owner-occupied, primary residences such as homes, condominiums, cooperative apartments, mobile homes and farm homes. New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, mobile home or farm home are eligible for a partial exemption on their primary residence.
New legislation requires all homeowners receiving a Basic STAR exemption to register with the New York State Tax Department in order to receive the exemption in 2014 and subsequent years.
- Homeowners will not have to register in order to receive their 2013 STAR exemptions.
- Homeowners will not have to re-register every year. Based on the information provided in the registration process, the Tax Department will monitor homeowners’ eligibility in future years.
For further information on the STAR registration program please follow the link to:
There are two parts to the STAR program: the “Enhanced” STAR exemption and the “Basic” STAR exemption.
Senior citizens, ages 65 years or older, with combined incomes that do not exceed $83,300 may qualify for a greater (“enhanced”) exemption. The property must be owned by a husband and wife, or by siblings, with only one of the being at least 65 years if age by December 31st of the year in which the exemption will begin, and have a combined income of no more than $83,300.
All other New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, mobile home or farm home also are eligible for a STAR exemption on their primary residence, regardless of their age or income.
To receive a STAR tax cut an application must be filed with the Assessor’s Office. Property owners receiving the Basic STAR exemption generally will not need to reapply unless their primary residence changes. If and application is filed and has been denied, property owners are notified of such denial. Property owners whose applications are approved STAR tax savings are clearly included on the school tax bill.
Filing Deadline is May 31st of each year.
Section 467 of the Real property Tax law provides the qualifying senior citizens with incomes not exceeding $37,399.99, age 65 and older may have their property taxes reduced by up to 50%. In order to receive this exemption senior citizen homeowners must apply and submit proof of age and income to the Assessment office by no later than May 1st of each year.
Real Property Tax Law, Section 458, provides a partial property tax exemption to those homeowners meeting qualifying veterans criteria, for example, service in the military or certain other persons designated in the Real Property Tax Law.
Proof of service must be provided when applying in addition to proof of ownership of the property being claimed for exemption. Exemptions are granted only for portions of property used for primary residence purposes. Applications must be submitted by no later than May 1st of each year.
For more information, go to the CMV Veterans Service Agency.