Serena Beach
OFFICE: 315-938-5542 ext 22
CELL: COMING SOON!
OFFICE HOURS: Please visit our calendar or by appointment!
CELL: COMING SOON!
OFFICE HOURS: Please visit our calendar or by appointment!
About the Assessor
The Assessor is a local government official who estimates the value of real property within the Town’s boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills. Other components include School, County and Town budgets, exemptions, apportionment among segments, and levies. The Assessor does not set tax rates and cannot adjust your tax bill. He or she can only address your property value. If you feel your assessment is fair but your taxes are too high, you should contact the individual taxing jurisdiction.
About the Office
The assessor maintains the assessment roll – the document that contains the assessed value of every property within the town. To do this, the physical description, inventory, and value estimate of every parcel of real property in the municipality is kept up to date.
The assessor keeps informed regarding new construction within the town and major changes to existing structures to maintain their most current value. The assessor also approves and administers qualified property tax exemption applications for:
The assessor keeps informed regarding new construction within the town and major changes to existing structures to maintain their most current value. The assessor also approves and administers qualified property tax exemption applications for:
- Agricultural
- Low Income Senior Aged 65+
- Senior Enhanced STAR (own prior to 03/01/2015)
- Veterans
- Low Income/Disability
- Volunteer Fire Fighters
What should you know about STAR?
It seems like every year a change is made to the way both Assessor’s and the State of New York handles STAR (School Tax Assessment Relief). While we all know change is inevitable, it doesn’t always make it understandable!
If you purchased your home on or after 3/1/2015, the State of New York Department of Taxation and Finance (NYSDTF) made it mandatory that you apply directly with their department. You can not apply with your local Assessor. For the basic STAR the income maximum is $500,000. For Senior Enhanced STAR (65 years of age or older) the limit is $98,700. You will receive a check instead of an exemption on your school tax bill. You can call NYSDTF at (518) 457-2036 to register or go on line at www.tax.ny.gov/star. Please keep in mind that the Assessor has no ability to verify your status if you are required to register with NYSDTF.
If you purchased your home prior to 3/1/2015, AND you already have an existing STAR exemption with the Assessor, you have two options. You may apply to the Assessor to upgrade to Senior Enhanced STAR when you become eligible. The exemption deadline is March 1st of every year. Your second option is to apply with NYSDTF (see web address above) and receive a check mailed directly to you in September before school taxes are due. The deadline to switch to a check is June 15th to guarantee receipt of your check in September. The benefit of applying with NYSDTF is that your benefit amount may increase by up to 2% each year. The Star exemption with the Assessor can never increase.
Keep in mind that if you have the exemption with the Assessor, the value of that exemption comes directly off your tax bill. If you switch to the NYSDTF check and have an escrow, your escrow payment will increase by the value of the exemption. You should, therefore, notify your mortgage company so that you don’t have a shortage in the first year. Although it is your decision, we feel that you are better off in the long run with the check from NYSDTF.
If you purchased your home on or after 3/1/2015, the State of New York Department of Taxation and Finance (NYSDTF) made it mandatory that you apply directly with their department. You can not apply with your local Assessor. For the basic STAR the income maximum is $500,000. For Senior Enhanced STAR (65 years of age or older) the limit is $98,700. You will receive a check instead of an exemption on your school tax bill. You can call NYSDTF at (518) 457-2036 to register or go on line at www.tax.ny.gov/star. Please keep in mind that the Assessor has no ability to verify your status if you are required to register with NYSDTF.
If you purchased your home prior to 3/1/2015, AND you already have an existing STAR exemption with the Assessor, you have two options. You may apply to the Assessor to upgrade to Senior Enhanced STAR when you become eligible. The exemption deadline is March 1st of every year. Your second option is to apply with NYSDTF (see web address above) and receive a check mailed directly to you in September before school taxes are due. The deadline to switch to a check is June 15th to guarantee receipt of your check in September. The benefit of applying with NYSDTF is that your benefit amount may increase by up to 2% each year. The Star exemption with the Assessor can never increase.
Keep in mind that if you have the exemption with the Assessor, the value of that exemption comes directly off your tax bill. If you switch to the NYSDTF check and have an escrow, your escrow payment will increase by the value of the exemption. You should, therefore, notify your mortgage company so that you don’t have a shortage in the first year. Although it is your decision, we feel that you are better off in the long run with the check from NYSDTF.
Important Forms
Alt Vets Exemption:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp458a_fill_in.pdf
Disabled Vets Rating Change Exemption:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp458adis_fill_in.pdf
Low Income Seniors Exemption:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf
Volunteer Firefighters/Ambulance Workers:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf
Agricultural Assessment Application:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp305_fill_in.pdf
https://www.tax.ny.gov/pdf/current_forms/orpts/rp458a_fill_in.pdf
Disabled Vets Rating Change Exemption:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp458adis_fill_in.pdf
Low Income Seniors Exemption:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf
Volunteer Firefighters/Ambulance Workers:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf
Agricultural Assessment Application:
https://www.tax.ny.gov/pdf/current_forms/orpts/rp305_fill_in.pdf
Important Links
Board of Assessment Review
Peter Price - Chairperson
Lee Cagwin - Member
Michael Contino - Member
Eunice Wescott - Clerk
Lee Cagwin - Member
Michael Contino - Member
Eunice Wescott - Clerk
Final Assessment Roll
Frequently Used Terms
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.
Agricultural Designation
Please click this link to learn more about what constitutes an agricultural designation.
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.
Agricultural Designation
Please click this link to learn more about what constitutes an agricultural designation.
Proudly serving the residents of Henderson with honest, accurate assessments and a dedication to helping our community thrive.
12105 Town Barn Road
Henderson, NY 13650
Phone: (315) 938-5542
Fax: (315) 938-7249
Monday - Thursday: 9:00am - 4:00pm
Closed for lunch from 1pm till 2pm
Closed for lunch from 1pm till 2pm
Copyright 2024. All Rights Reserved.
Thanks to Ken Carmon for providing photography
Municipal website software and support provided by North Shore Solutions
Thanks to Ken Carmon for providing photography
Municipal website software and support provided by North Shore Solutions