Town of
 Assessment Information 

March 1
July 1
May 1
4th Tuesday of May
July 1
Exemption Information:
Exemptions for Senior Citizens and the Enhanced STAR (65 years of age and older) must be renewed each year because they are approved based on income criteria, which must be met each year. A renewal form should be mailed to each current exemptee with their taxes unless taxes are escrowed then the form will be mailed shortly before the exemption renewals are due. Please call the Assessor's office for a form or download the form (link is available from the Assessors page). Agricultural exemptions and Disability Exemptions must also be renewed each year. If you do not receive a renewal form by mail, call or download the form. Other exemptions are automatically renewed for the applicable term. All new and renewal applications must be submitted to the Assessor's office by March 1st of each year. 315-245-2191 Ext: 3
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.
Equalization Rate
"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.