Assessor’s Office

 

 

 

 

The Assessor’s Office performs a variety of responsibilities. We establish & maintain a comprehensive program for equitable assessment practice. All exemptions are reviewed and kept up to date. Sales are critiqued and recorded. Assessment rolls are prepared and filed. Grievance Day, is organized and coordinated every May. Once deeds are obtained from the County, property record cards, are changed to reflect current owners.

 

KEY DATES THAT EFFECT THE ASSESSMENT PROCESS:

March 1: Taxable Status Date

March 1: Deadline for all exemptions

May 1: Tentative roll filed

Grievance Day: 4th Tuesday in May

July 1: Final roll filed

** Sign up for Grievance Day starts May 1st.

Exemptions

Disability & Limited Income Exemption

There is no age requirement or limitation.  Your combined gross income can not exceed $37,400 for County, Town, Village of Solvay, West Genesee School District and Westhill School District.

The maximum that is allowed for Solvay Union Free School District is $35,400.

The requirements are based on the person’s disability, ownership status, residency, occupancy status and income.

You must reapply each year by March 1st.

This exemption applies to County, Town, Village of Solvay, West Genesee School, Solvay Union Free School, and Westhill School. The exemption is based on a sliding scale of 5%-50%.  Documentation of award letter or Certificate from State Commission must be provided.

School Tax Relief

Basic Star Exemption

No age or income requirement.

Property must be owner occupied. You must own the property and live there. Must apply by March 1.

Please provide a copy of drivers license and utility bill with new address.

No renewal application is needed unless you move to another residence or become 65 within that year, then you may apply for the Enhanced Star Exemption.

Enhanced Star Exemption

Both age and income requirements must be met. Property must be owner occupied. You must own the property and live there. Apply by March 1.  Must be 65 within the year and income will be based upon the applicable cost of living adjustment used for social security purposes. For the 2010 income this amount is $79,050. Please provide proof of age and income. Your past year’s Federal or New York State income tax return must accompany application. If you do not file an income tax return, please supply copies of all end of the year income statements, including Social Security, Medicare, pensions, rental income and interest. All income please. Reapply each year. Reserves Life use recipients qualify.

Senior Citizen with Limited Income Exemption

Both age and income requirements must be met. Property must be owner occupied. You must own the property and live there. Must be 65 within the year and gross income of less than $37,400 and under for County, Town, Village of Solvay,West Genesee and Westhill School Districts.

Solvay Union Free School District maximum allowed is $21,425 and under.

Exemption is based on a sliding scale of 5%-50%. Please provide proof of income and age. Latest Federal or New York State income tax return. If you do not file an income tax return, please supply copies of all end of the year income statements  including Social Security, Medicare, pensions, rental income and interest. All income please.

If spouse, who is 65 years of age, passes away; then surviving spouse who is 62 or older and who previously received senior exemption may apply. Reapply Every Year. Reserved Life use recipients qualify.

If eligible for Senior Tax Exemption, Enhanced Star Exemption is automatic. No separate application is needed.

Veterans Partial Tax Exemption

No age or income criteria required.

Apply no later than March 1.

Do not need to re-apply unless you move to another residence. Veteran or the un-remarried surviving spouse, or if no surviving spouse, the under 21 dependent children may apply.

Veterans serving during a time of war are eligible to receive 15% off their County, Town and Village bills. Plus 10% additional if served in combat theater or combat zone.

Veterans who have service connected disability compensation rating from the United States Veterans Administration or Department of Defense will receive 50% of that compensation.

Written evidence must be provided.

Cold War Veterans Partial Tax Exemption

Veterans who rendered military service to the US during the Cold War (defined as September 2, 1945 to December 26, 1991), are eligible to receive an exemption equal to 15%  (12,000 cap) of it’s assessed value on their County, Town and Village tax bills for a period of 10 years.    In addition to the exemption if the Cold War veteran received a compensation rating because of a service connected disability shall be exempt to receive 50% (not to exceed $40,000.00) of that compensation. Application with photo identifaction and a copy of the Veteran’s discharge papers (DD214) must be filed with the Assessor’s office by March 1.   Do not need to re-apply unless you move to another residence.  Veteran or the un-remarried surviving spouse, or if no surviving spouse, the under 21 dependent children may apply.

Commercial, Business or Industrial

Must apply by March 1.  Construction, alteration, installation or improvements must exceed $10,000, but not exceed $50,000.

Exemption is based on a 50%-5% percentage, declining each year.

Exemption applies to Village, County and West Genesee School taxing districts.

EXEMPTIONS ALSO AVAILABLE: Clergy, Non-profit, Volunteer Fire and Ambulance Worker

You may find the following links to be helpful.  They may also contain forms needed for filing exemptions.

Forms, Publications and Procedures: www.tax.ny.gov

Property Owners Assessments: www.ongov.net

2011 Tentative Assessment Rolls: http://www.ongov.net/rpts/tentativerolls.html