Who is the Assessor? What does an assessor do? How is real property assessed?

How is real property assessed? Once the assessor estimates the market value of
a property, its assessment is calculated. New
The assessor is a local government official who The assessor is obligated by New York State law to Before assessing any parcel of property, the asses- York State law provides that all property
estimates the value of real property within a maintain assessments at a uniform percentage of sor estimates its market value. Market within a municipality be assessed at a uniform
city, town, or village’s boundaries. This value market value each year. The assessor signs an oath value is how much a property would sell for, in an percent of market value. The level of assess-
is converted into an assessment, which is one to this effect when certifying the tentative assess- open market, under normal conditions. To estimate ment can be five percent, 20 percent, 50 per-
component in the computation of real property ment roll -- the document containing each property market values, the assessor must be familiar with all cent, or any other fraction, up to 100 percent.
tax bills. assessment. The physical description (or inven- aspects of the local real estate market. Everyone pays his or her fair share of taxes as
tory) and value estimate of every parcel is required long as every property in a locality is assessed
What training does the assessor have to to be kept current. In order to maintain a uniform A property’s value can be estimated in three differ- at the same percent of value.
take? roll, each year your assessor will need to analyze ent ways. First, property is compared to others
all of the properties in the municipality to deter- similar to it that have sold recently, using only sales For example, a house with a market value of
Assessors must obtain basic certification by mine which assessments need to be changed. where the buyer and seller both acted without un- $100,000 located in a town that assesses at 15
New York State within three years of taking due pressure. This method is called the market percent of value would have an assessment of
office*. This requires the successful comple- Where assessments need to be changed, I n some approach and is normally used to value residential, $15,000. The assessment is multiplied by the
tion of orientation, three assessment admini- cases, your assessor will be able to increase or de- vacant, and farm properties. tax rate for each taxing jurisdiction - city, town,
stration course components, and five appraisal crease the assessments of a neighborhood or group village, school district, etc. - to determine the
components, including farm appraisal for cer- of properties by applying real estate market trends The second way is to calculate the cost, using to- tax bills. (For further explanation of this proc-
tain agricultural communities. The New York to those properties. This is possible only when the day’s labor and material prices, to replace the struc- ess, see the pamphlet entitled, “How the Prop-
State Office of Real Property Tax Services assessments to be changed are at a uniform level ture with a similar one. If the structure is not new, erty Tax Works,” available from your assessor
(ORPTS) prescribes the components. other than the municipality’s stated level of assess- the assessor determines the depreciation since it or from ORPTS. The pamphlet also is avail-
ment. In other cases, the assessor will need to con- was built. The resulting value is added to an esti- able online at www.tax.ny.gov)
*Assessors in Nassau County, Albany, Buffalo, duct physical reinspections for reappraisals of prop- mate of the market value of the land. This method,
Rochester, Syracuse, and Yonkers are not re- erties. Every assessing unit should be keeping all called the cost approach, is used to value special Does the assessor have to be let into your
quired to obtain basic certification.. assessments at a fair and uniform level every year. purpose and utility properties. home?

Each year, appointed assessors must complete The assessment roll shows assessments and appro- The third way is to analyze how much income a The New York State Assessors’ Association
an average of 12 hours of continuing education. priate exemptions. Every year the roll, with pre- property (like an apartment building, store, or fac- pamphlet, “Understanding Assessments and
In addition, certified assessors and county di- liminary or tentative assessments, is made available tory) will produce if rented. Operating expenses, Property Taxes,” states:
rectors must complete an approved ethics for public inspection. After the Board of Assess- insurance, maintenance costs, financing terms, and
course one year prior to one year after re- ment Review (BAR) has acted on assessment com- how much money expected to be earned are consid- The Assessor has a right to go to your
appointment of re-election to office. plaints and ordered any changes, the tentative as- ered. This method is called the income approach. front door and seek admittance (possibly he or
sessment roll is made final. she will only want to inspect the exterior of the
Both elected and appointed assessors may at- Properties in sub optimal uses generally may not be house) but must leave the premises if asked to
tain any of three advanced designations What kind of property is assessed? assessed at market value; they must be assessed at do so.
awarded by ORPTS: State Certified Assessor- their current-use value. If it is really inconvenient to allow an
Advanced, State Certified Assessor- All real property, commonly known as real estate, inspection at that time, tell your visitor just that
Professional, and State Certified Assessor- is assessed. Real property is defined as land and Assessors with computers can estimate values more and try to make an appointment for some other
National. any permanent structures attached to it. Some ex- efficiently than by hand. Computer Assisted Mass date. However, if you can spare the ten min-
amples of real property are houses, gas stations, Appraisal (CAMA) techniques are used to analyze utes or so that will usually be required, we
office buildings, vacant land, motels, shopping cen- sales and estimate values for many properties at urge that you allow it to proceed so that the
ters, saleable natural resources (oil, gas, timber), once. information necessary for equitable assessment
farms, apartment buildings, factories, restaurants, can be gathered.
and, in most instances, mobile homes.
The pamphlet cautions property owners not to are denied by the BAR, and property owners ap- Assessors are interested only in fairly assessing
allow anyone into their homes without proper peal to Small Claims Assessment Review, the as- property in their assessing unit. If your assess-
identification, preferably I.D. cards with photo- sessor prepares evidence for those hearings. ment is correct and your tax bill still seems too
graphs signed by an authorized town or city high, the assessor cannot change that. Com-
official. “No identification — no entry!”

What else does an assessor do?

The assessor reviews every transfer of real prop-
erty for accuracy, including the basic information
on the buyer, seller, and sale price. Assessment
plaints to the assessor must be about how prop-
erty is assessed. The Job of
The assessor performs many other administra-
tive functions, such as inspecting new con-
records are updated, and any unusual conditions
affecting the transfer are also verified. Results are
recorded on form RP-5217 at the real estate clos-
Taxpayers unhappy with growing property tax
bills should not be concerned only with assess-
ments. They should also examine the scope of
the Assessor
struction and major improvements to existing ing. The assessor makes corrections to this form. budgets and expenditures of the taxing jurisdic-
structures. This ensures that the record of each tions (counties, cities, towns, villages, school
property’s physical inventory is current and ORPTS requires assessors to file an annual report districts, etc.) and address those issues in appro-
that the appropriate improvements are assessed. on assessment changes. ORPTS also "equalizes" priate and available public forums.
property assessments to a common full (market)
The assessor also approves and keeps track of value in each municipality. More information on Informal meetings with assessors to resolve as-
property tax exemptions. Among the most the ORPTS equalization program is available sessment questions about the next assessment
common are the senior citizen, School Tax Re- online. roll can take place throughout the year. If, after
lief (STAR), veterans, agricultural, and busi- speaking with your assessor, you still feel you
ness exemptions. Where can I go with questions? are unfairly assessed, ask for the booklet,
“Contest your assessment.” It describes how to
The Real Property System is a computer soft- The assessor is continually communicating with prepare and file a complaint with the Board of
ware package (created and maintained by the public, answering questions, and dealing with Assessment Review for an assessment reduction,
ORPTS) to assist assessment administration concerns raised by taxpayers. Anyone can exam- and indicates the time of year it can be done.
functions. It is available to assessors who have ine the assessment roll and property records at any
the necessary computer equipment, and allows time. However, between Taxable Status Day and
them to electronically maintain the assessment the filing of the tentative roll (generally, March
roll and related records. Corrections to State through May), it should be done by appointment.
form RP-5217 can also be sent to the State
Board electronically. The Real Property Sys- It is up to individual property owners to monitor
tem also includes computer-assisted mass ap- their own assessments. Taxpayers who feel they
STATE OF NEW YORK
praisal programs for value estimation and as- are not being fairly assessed should meet with
sessment updates. their assessor before the tentative assessment roll
is established. In an informal setting, the assessor
Legally, the assessor must be present at all can explain how the assessment was determined
public hearings of the Board of Assessment and the rationale behind it.
Review (BAR). The BAR may request the as-
sessor to present evidence in support of tenta-
tive assessments being grieved by taxpayers. NYS Department of Taxation and Finance
After meeting in private without the assessor, Office of Real Property Tax Service
the BAR makes its decisions and orders any W . A . H a rr i ma n S ta te C a mp u s
A l b an y, N Y 1 2 2 2 7
appropriate changes to the assessment roll be- P h o n e : 5 1 8 -5 9 1 -5 2 3 2
fore it becomes final. If assessment reductions ww w .t ax .n y .g o v

Publication 1118 May 2012