Calendar of Important Dates 2020

Special Notice Due to Coronavirus Pandemic!

Due to the coronavirus pandemic, a state of emergency in NYS has resulted in the closure of government offices. The normal property tax calendar has therefore been impacted. Please check with your individual town assessor's office for specific instructions as it is up to the towns to determine how they will manage the grievance day process, meetings with your assessor, and dates for posting and accessing the tentative and final assessment rolls.

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 deadline for payment due dates varies.  See your town web site for dates and penalties and interest fees for extended payments.

March 1  - Exemptions Deadline

This is the deadline for most exemptions. STAR (School Tax Relief - new & existing owners), Senior Citizens, Veterans, Agricultural & Persons with Disabilities. See the link below for these and the complete list of exemptions.

Property Tax Exemptions

2020 Enhanced STAR Exemption Qualifications

Form RP-425-E:8/19:Application forEnhanced STAR

Enhanced STAR Income Verification Program (IVP) -Tax.ny.gov

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

Please note: see our COVID-19 Notice on potential changes on on Grievance Day in your town

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 19 - School Budget Voting Day

Generally the 3rd Tuesday in May. All residents meeting the required age are eligible to vote.

May 26 - Grievance Day

Please note: see our COVID-19 Notice on potential changes on when the roll is posted in your town and the impact on Grievance Day

Generally the 4th Tuesday in May for most communities. In communities where the assessor has more than one taxing jurisdiction this date may be different. Check with your local assessor for the date in your community. If you wish to contest your assessment, you will need to see the links below to get the appropriate forms. All applications must be filed with the local assessor or a member of the local Board of Assessment Review by this date.

Fillable Petition - Form RP-524 - Tax.ny.gov

Form RP-524 General Instructions

To find your local assessor, click here: Search

July 1 - Final Assessment Roll is Made Public

This date may vary in some communities. If you have grieved your assessment through the local Board of Assessment Review and did not receive a satisfactory reduction, you can file for a Small ClaimsAssessment Review (SCAR) Hearing. The paperwork must be filed within 30 days after the Final Assessment Roll for your jurisdiction was made public.

SCAR:  Fillable Petition* 

SCAR: General Info & Instructions

July 1 - Valuation Date

This is the final date upon which the value of your property is based for assessment purposes. Your property assessment for this year (2020) was based on the value of your property as of July 1st, 2019. Any changes in your property after July1st, 2019 will not be reflected in your assessment until the next assessment year (2021).

No Later than July 1 – Final Assessment Roll is Filed

Assessment rolls list information for every property in the assessing unit (municipality or county). The information on the assessment roll is required to be available from your municipal or county website.

September 1 – School Property Tax Bills Mailed

School Tax Bills are mailed to property owners around this date.

Year-round - New Homeowners: Register with NYS to Receive a STAR Credit

Register 24 hours a day, 7 days a week at www.tax.ny.gov/star.

See flier

Property owners without access to a computer can register by phone at 518-457-2036 weekdays between 8:30 a.m.and 4:30 p.m.

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

Examples:

-  Your home was destroyed by fire in February, 2018 leaving only a vacant lot. Because the property burned down prior to Taxable Status Date (March 1), your 2018 assessment was based on the vacant lot only. Your 2018 assessment was based on the value of your vacant lot on the Valuation Date (July 1, 2017). 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 (March 1), your 2018 assessment was based on your property with your home intact. Your 2018 assessment was based on the value of your home on Valuation Date (July 1, 2017. Your September 2018 school taxes and January 2019 town/county taxes are based on the value of your home.

Updated February 14, 2020