AssessmentContact: Assessor David Reger
48 Rotary Rd Ext.
Chemung, NY 14825
Equalization Rate: 100
Uniform Level of Assessment: 100
Taxable Status Date: March 1st
Tentative Roll: May 1st - The Tentative Assessment Roll is completed
Grievance Day: Fourth Thursday of May
Final Roll: July 1st - The final Assessment Roll is completed
January/February: All exemption applications and renewals must be filed with the Assessor's Office. Request for Assessment Review should also be filed at this time.
The following dates are important to the property owner:
January: County and Town Taxes are due by the end of the month.
September: Taxes payable for the Waverly School District
Property tax rates are based primarily on school district and municipal boundaries. Check the Property Details page of a property for school district information and then choose the appropriate combination from the Municipalities pull down menu to calculate an estimate of the total property taxes for the property, exclusive of exemptions. Note that in some cases, there may be special district taxes in addition to the categories listed here.
Open Tax Calculator
Exemption Forms Online from the Office of Real Property Services
How to File for a Review of Your Assessment
Link to General Information
ORPS - Office Of Real Property Forms Homepage
Uniform Percentage of Value
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..."
Taxable Status Date
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.
Residential Assessment Ratio (RAR)
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.
This information has been compiled from the NY State Office of Real Property Website www.orps.state.ny.us
1. The ASSESSOR is NOT responsible for your TAXES.
The Assessor's obligation is that your assessment is close to Market Value and that Similar Properties are Similarly Assessed.
2. A Property's assessment is supposed to reflect its MARKET VALUE.
Market value is defined as how much a property would sell for, in an open market, under normal conditions, when the buyer and seller both act without undue pressure.
3. The Assessor is OBLIGATED by NY State Law to maintain assessments at Market Value.
4. If you feel your assessment is higher than its Market Value, you may discuss your disagreement with the Assessor.
If you are still not satisfied, you may file a Grievance with the Board of Assessment Review. You may also go to Small Claims Assessment Review and ask a Judge to look at your Assessment.
5. Reassessments are intended to restore fairness within the community.
State law requires that assessments be kept uniform annually. The Assessor may not selectively reassess property. However, after a systematic analysis of all parcels within the town, the Assessor may Revalue only a certain property, class of property or neighborhood (i.e.: waterfront property) when it can be proven that such change brings assessments into line with those properties whose assessments go unchanged. Market trends may show that certain properties are appreciating at a higher rate.
6. Assessments do not determine how much you pay for Property Taxes.
When assessments are increased to reflect rising property values, Tax Rates should go down because the amount to be raised by taxes is distributed over a broader tax base. If Tax Rates increase, it means that Counties, Towns or Schools have increased spending.
7. TAX RATES are a Mathematical Calculation of the amount needed to be raised by taxes divided by the Taxable Assessed Value.
Town Boards, School Boards and County Legislatures create Budgets to determine the amount of tax it needs to raise. Your share of Taxes is calculated by multiplying the tax rate by your assessed value, minus exemptions.
8. If you feel your TAXES are too high, you should discuss that with the Governing Authority that is creating Budgets.
The best time to express your concern is at the Public Hearings which are held during Budget creation. The Tax Collector (the individual you pay) has no control over anything in this process.
THERE IS A JUSTICE TO THE AGGRIEVED PROPERTY OWNER AND A JUSTICE DUE ALL OTHER PROPERTY OWNERS WHO WILL BE AFFECTED BY A CHANGE IN ANY ASSESSMENT
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