MESSAGE TO MUNICIPAL RESIDENTS: Document
DEAR PROPERTY OWNER:
As part of the Assessment Equity Improvement Projects, the Town Assessor’s office has reviewed and analyzed property assessments within the local Municipality.
WHY:
According to NYS Real Property Tax Law, all property assessments must be valued at the same uniform percentage. To maintain this legal requirement, assessment updates must be performed periodically. By implementing this program, assessments remain fair and equitable.
ABOUT PROPERTY TAXES: Youtube Video
WHAT:
An assessment update does not generate more tax revenue for a municipality; it simply redistributes the tax burden fairly. NYS Real Property Tax Law §305 states that all properties must be assessed uniformly. Assessing properties at 100% full market value is the best way to ensure property assessment equity and reflects the current value of your property.
IS YOUR ASSESSMENT FAIR: Youtube Video
***Keep in mind, the ASSESSOR DOES NOT determine taxes***
this is the responsibility of each taxing jurisdiction. Assessments are merely the vehicle to determine the share of the property taxes owed.
HERE IS THE PROCESS FOR INFORMAL REVIEW
1.) Print an Informal Review Application
RESIDENTIAL REVIEW APPLICATION
2.) Using similar properties that have recently sold, Complete your application.
this information can be found in your
Hard Copies of Comparable Sales
Local Town Hall: Middleport Library: Village Hall
Or the Following Links: RESIDENTIAL REVIEW APPLICATION
COMPARABLE SALES TOWN
COMPARABLE SALES VILLAGE
COMPARABLE SALES LAND
PLEASE COMPARE SIMILAR HOUSES TO YOUR HOUSE!!
ALSO, THE MARKET IS INCREASING, TIME ADJUSTMENTS ARE USED!
All documents submitted to the Assessor’s Office become the property of the Town and will not be returned. Please make copies if you need them.
***All Informal Review submissions MUST be received by April 1, 2025 for consideration***
Board of Assessment Review applications will not be accepted until after May 1, 2025
CONTESTING YOUR ASSESSMENT: Youtube Video
The new full value assessments will be final July 1, 2025 and will be applied to the school tax bills in September 2025 and the Town & County bill on January 1, 2026.
Parcels with recently completed/active building permits may receive a second notice after May 1, 2025.