Duties & Responsibilities
The assessor is charged with the responsibility for placing a value on real property in the town for purposes of taxation. On grievance day, a Board of Assessment Review hears complaints of property owners and may make adjustments. The town board sets up such board of review which consists of not less than three nor more than five members.
- Before March 1 of each year all properties in the town and their owners are reviewed and all exemptions are processed.
- The assessor prepares the assessment roll of all properties within the municipality including estimates of parcel valuation.
- The assessor shall complete the tentative roll by May 1 and give notice that the roll is completed, where the roll can be seen and the date, place and hours when the board of assessment review will meet to hear grievances and complaints. The assessor must sit with the roll for allotted times.
- A notice of increase in assessment is to be sent to each owner affected and must be mailed no later than ten days before the date for hearing complaints.
- Complaints, based on a writing under oath, may either be filed with the assessor, who then refers them to the board of assessment review, or be filed directly with such board before or at its meeting. The assessor shall attend al hearing and meeting of such board and may make any statements for the official minutes.
- All changes after such hearing are shown in verified statement from the board of assessment review. The final assessment roll is then prepared by the assessor and is filed with the town clerk, together with all minutes of meetings. The assessor must also certify on the verified statement from the board that all changes were properly made in the roll.
- The assessor shall sign the final roll and file a certified copy with the town clerk before July 1. A notice that this is done must be published in the official town newspaper and a copy of the printed notice must be posted on the town clerk's sign board.
- The original assessment roll must be delivered to the clerk of the county legislature before July 1. The certified copy kept by the town clerk is given by her to the supervisor on October 1, is compared with the original roll showing the taxes and is then returned and kept by the town clerk as a public record for ten years. All cards and records of the assessor are public records and are open to public inspection.
- The assessor handles all corrections of errors and apportionment of taxes
- The assessor must prepare and file his annual report.
- He must file for Maintenance aid.
- He must review all property transfers to verify accuracy of RP-5217 forms within the town.
- He answers all questions and gives information that pertain to the assessor's duties.
Assessors are required to take training. In order to hold the appointed position, each newly appointed assessor has three years in which to complete and pass a total of three courses of basic assessor training. A minimum of one course each year must be passed to maintain temporary certification.
In addition, the following must be taken as soon as possible after appointment to the office of town assessor:
- One day of general orientation
- One day of assessment conflict procedures
- One day of board of review training
Office: (518) 293-6666
Fax: (518) 293-7245
The assessor must be available upon request at any reasonable time