Important Dates to Remember
Each year, there are certain dates that property owners should bear in mind. These dates can vary in some counties and municipalities. You can check the dates for your municipality through the Municipal Profiles webpages:
January - Municipal and County Property Tax Bills
Generally mailed in the beginning of January in most communities. The deadlne for payment due dates varies. See your town web site for dates and penalties and interest fees for extended payments.
March 1 - Exemptions Deadline
March 1st is the deadline for most exemptions. See list of all the exemptions.
Please note for enhanced STAR - Many people miss their first year of eligibility for this exemption by not understanding the age qualifications. The exemption reads that you must be 65 in that taxable year. This means if you turn 65 at any time (even December 31st) in that taxable year and apply for the Enhanced STAR exemption prior to March 1st (when you are 64) you will be eligible for that year. In most towns the deadline is March 1st. Always check with your assessor to see what the date is in your town.
2019 STAR Exemption Qualifications
2019 Enhanced STAR Exemption Qualifications
March 1 - Taxable Status Date
This is March 1st in most communities. On or around this date, assessment impact notices are sent to property owners in municipalities conducting reassessments.
May 1 - Tentative Assessment Roll is Public
This is May 1st in most communities. A tentative assessment roll is to be made available to the public. Assessments are based on the condition and ownership on the Taxable Status Date and the value of the property on the Valuation Date. (see Valuation Date below) Within ten days from May 1st the assessment rolls must be available from the municipal website and any assessment increase notices must be sent to affected property owners. Property owners should check their assessments soon after the Tentative Assessment Roll is made available.
May - 3rd Tuesday is School Budget Voting Day
All residents are eligible to vote.
May - 4th Tuesday is Grievance Day
In most communities this is the fourth Tuesday in May. In some communities where an assessor has more than one taxing jurisdiction this date may be different. Check with your local assessor for the correct date in your community. If you wish to contest your assessment, your RP-524 Grievance Form (Instructions) must be filed with the local assessor or Board of Assessment Review by this date.
July 1 - Final Roll Day
This is July 1st in most communities. If you had grieved your assessment through the local Board of Assessment Review and did not receive the amount of reduction in your assessment as requested, you can apply for a Small Claims Assessment Review (SCAR) hearing within 30 days following the Final Roll Date.
July 1 - Valuation Date
This is the date upon which the value of your property is
based. In most communities, Valuation Date is July 1 of the prior year.*
For instance, assessments on the 2019 assessment roll (typically made
public on May 1, 2019) were based on the value of property as of July 1, 2018. The lag between Tentative Roll Date and Valuation Date enables assessors and taxpayers to use all available sales before AND after the Valuation Date to estimate the value of property.
No Later than July 1 – Final Assessment Roll is Filed
Small Claim Assessment Review (SCAR) Due within 30 days of Final assessment Roll filing
The Small Claim Assessment Review or (SCAR) application must be filed within 30 days after the final tax roll is filed. See Small Claims Assessment Review (SCAR) - New York State Unified ...
September – School Property Tax Bills Mailed
Generally mailed in the beginning of September in most communities.
Year-round - New Homeowners: Register with NYS to Receive a STAR Credit
Eligible new homeowners will receive their STAR savings
in the form of a check directly from New York State.
But you must register with the New York State Tax
Department to receive a STAR credit check.
You can register 24 hours a day, 7 days a week at
Property owners without access to a computer can register by
phone weekdays from 8:30 a.m. to 4:30 p.m. (518-457-2036).
Taxable Status Date vs. Valuation Date
The assessments published on the tentative and final assessment rolls are:
- Based on the value of the property on Valuation Date
- Based on the properties condition and ownership as of Taxable Status Date
- Your home was destroyed by fire in February, 2018 leaving only a vacant lot. Because the property burned down prior to Taxable Status Date, your 2018 assessment was based on the vacant lot only.Your 2018 assessment was based on the value of your vacant lot on July 1, 2017 (Valuation Date). Your September 2018 school taxes and January 2019 town/county taxes are based on the value of the vacant lot.
- Your home burned down on March 15, 2018 leaving only a vacant lot. Because the property burned down after Taxable Status Date, your 2018 assessment was based on your property with your home intact.Your 2018 assessment was based on the value of your home on July 1, 2017 (Valuation Date).Your September 2018 school taxes and January 2019 town/county taxes are based on the value of your home.
Updated Feb 6, 2019