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In New York state, property taxes are based on the market value of the property (called an assessment) multiplied by the tax rate. The tax rate is set by the taxing entity and is the same for all property. The property assessment is based on an estimate of the market value of your property based on the sales price of similar property. The assessor estimates the market value of the property and this assessment can be disputed if you feel it is not correct The Property Taxpayer's Bill of Rights requires that your property tax bill show the assessed value of the property. (More information about your rights as a property taxpayer can be found at this address: http://www.orps.state.ny.us/pamphlet/taxbrgts.htm). If you feel that the assessed value of the property isn't correct, you can dispute the assessment. The property tax bill will show the taxing entity and you will be able to find out how to contact the assessor from the taxing entity. You can also find the assessment office for your county at this web address: http://www.orps.state.ny.us/MuniPro/ . You can arrange an informal meeting with the assessor throughout the year to resolve questions about the assessment. The assessor can also provide you with a copy of the booklet, "How to Contest Your Assessment". The deadline for applying for an administrative review of your property tax assessment is the fourth Tuesday in May for most towns and the third Tuesday in February for most villages, but there are exceptions to these deadlines, so it is worth contacting the office on your property tax bill and finding out about their specific procedures. If the deadline for administrative review of your assessment has passed for this year, you may still qualify for judicial review or you may need to wait for next year for administrative review. Further information on contesting property assessments can be found at this address: http://www.orps.state.ny.us/pamphlet/certbook/cert.pdf .
The New York State Office of Real Property Services can be found at this web address: http://www.orps.state.ny.us/home/varp_index.cfm/ . This web address provides information about how property assessments are performed and the procedures for formally contesting your property assessment if you feel it is incorrect. You can also find the pamphlet "How the Property Tax Works" at this address:
http://www.orps.state.ny.us/pamphlet/taxworks.htm . Specific information about contesting your assessment can found at this address: http://www.orps.state.ny.us/pamphlet/complain/howtofile/index.htm .
Also, if you are a veteran, you may be eligible for an exemption on part of your property tax. You can find out if you qualify for any property tax exemptions by contacting the county office listed on your property tax bill or using the web address listed above to find the contact information for your county. You can also find copies of the applications for the various exemptions allowed at this address:
http://www.orps.state.ny.us/ref/forms/subjects/exempt.htm .
I hope this information answers your questions. Please let me know if you need more information and I will be glad to provide additional information.
Tax Preparer
4 years professional tax preparation and over 300 hours of training. B.S in Chemistry.