Who is the Assessor? For Long Lake & Raquette Lake: Jim Bateman, 518.624.2106
The assessor is a local government official who estimates the value of real property within a city, town, or village’s boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills.
What Training Does the Assessor Have To Take?
Assessors must obtain basic certification by New York State within three years of taking office*. This requires the successful completion of orientation, three assessment administration course components, and five appraisal components, including farm appraisal for certain agricultural communities. The New York State Office of Real Property Tax Services (ORPTS) prescribes the components.
What Does an Assessor Do?
The assessor is obligated by New York State law to maintain assessments at a uniform percentage of market value each year. The assessor signs an oath to this effect when certifying the tentative assessment roll — the document containing each property assessment. The physical description (or inventory) and value estimate of every parcel is required to be kept current. In order to maintain a uniform roll, each year your assessor will need to analyze all of the properties in the municipality to determine which assessments need to be changed.
What Else Does an Assessor Do?
The assessor performs many other administrative functions, such as inspecting new construction and major improvements to existing structures. This ensures that the record of each property’s physical inventory is current and that the appropriate improvements are assessed.
The assessor also approves and keeps track of property tax exemptions. Among the most common are the senior citizen, School Tax Relief (STAR), veterans, agricultural, and business exemptions.
Taxable Status Date
March 1 in most communities*
Due date for exemption applications
On or around this date, assessment impact notices are sent to property owners in municipalities conducting reassessments
Tentative Roll Date
May 1 in most communities*
Tentative assessment roll is made available to the public
Assessments are based on their condition and ownership on Taxable Status Date and the value of property on Valuation Date (see below)
School Budget Voting Day
3rd Tuesday in May
All residents are eligible to vote
4th Tuesday in May in most communities*
Final Roll Date
July 1 in most communities*
School property tax bills are mailed in the beginning of September in most communities*
Pay close attention to the deadline for payments – they too can vary from one town to the next
Municipal & County property tax bills are mailed in the beginning of January in most communities*
Payment deadlines vary in some municipalities and counties