Description: The Assessor is responsible for the valuation of more than 2,700 parcels of real property, with a total market value of nearly $219,000,000. The Assessor is responsible for property records, and various types of administrative duties which include, exemption administration and real property valuation in accordance with New York State Real Property Tax Law and local laws.

The Tentative Assessment roll is completed and filed annually for public inspection on May 1st. The roll contains parcel information, ownership, valuation, and exemption data as of March 1st, which is taxable status date. The assessment roll is posted on the county’s website www.lewiscountyny.gov. You can also find the assessment calendar and tax rate schedules on the Lewis County Real Property page: https://lewiscountyny.gov/departments/realproperty/Assessment 
Tax Roll: https://lewiscountyny.gov/departments/real-property/assessment-and-tax-rolls/

Assessment Dates:

March 1 – Deadline for filing ALL exemption applications for the current year.

May 1 – Tentative Roll Filed

4th Wednesday of May – Grievance Day

July 1 – Final Roll Filed

The assessor may be available after regular scheduled hours on a case-by-case basis.

The property owner may review their property records any time before tentative roll. If a property owner is dissatisfied with the result of this review, he may appeal to the Board of Assessment Review on Grievance Day, which is the fourth Wednesday in May each year. To file an appeal, a complaint (NYS form RP-524) must be completed and filed with the Assessor’s Office up to Grievance Day. Complaint forms are available in the Assessor’s Office and available online. If a

hearing before the Board is requested, the Assessor’s Office will schedule an appointment. Grievance Day hearings are held at the Town of Croghan, 9882 State Route 126, Castorland, NY 13620.

If a hearing is not requested, the Board will decide based solely on the written complaint and supporting documentation.

School Tax Relief (STAR) – Exemption vs. Credit

Basic STAR exemption is available for owner-occupied, primary residences that were receiving the STAR exemption on March 1, 2015, where the owner income is less than $250,000. The Basic STAR credit is available for owner-occupied, primary residences where the owner income is less than $500,000.

Enhanced STAR exemption is available for owner-occupied, primary residences that were receiving either the Basic or Enhanced STAR exemption on March 1, 2015, where one owner is at least 65 years old and has an income of $107,300 or below. A property owner receiving the Basic STAR exemption and meets the qualifications for Enhanced STAR exemption should apply for the exemption with the town assessor by March 1st using forms RP-425 and RP-425-IVP. Enhanced STAR credit is available to owners who meet the same qualifications as the exemption except for the requirement to have the STAR exemption as of March 1, 2015. To register for the STAR Credit call 518-457-2036 or visit the state’s website: https://www.tax.ny.gov/star/

Senior Citizen Exemptions

In the past, senior citizens (65 years and older) who qualified for the senior citizens exemption were automatically granted the Enhanced STAR exemption. Due to changes in New York State law, you must apply separately for the senior citizens exemption and the Enhanced STAR exemption. Each taxing jurisdiction may have different income limits to qualify for the exemption.

To apply or reapply for the Enhanced STAR exemption, follow the instructions above.

To apply or reapply for the senior citizens exemption, file the applicable form with your assessor:

for first-time applicants: Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens, or

for renewal applicants: Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens

See Form RP-467-I, Instructions for Form RP-467 Application for Partial Tax Exemption for Real Property of Senior Citizens, for the application deadline and additional information.

Veterans

There are three different property tax exemptions available to veterans who have served in the U. S. Armed Forces, including veterans who have served in the U.S. Army, Navy, Air Force, Marines and Coast Guard.

Obtaining a veterans exemption is not automatic – If you’re an eligible veteran, you must submit the initial exemption application form to your assessor. The deadline to submit the application is March 1.

You must attach to your application either:

Proof that you were discharged or released from service under honorable conditions (usually Form DD-214; see the complete listing of Acceptable military records for veterans property tax exemptions) or a letter you received from the New York State Department of Veterans’ Services (DVS) stating that you now meet the character of discharge criteria for

all of the benefits and services listed in the Restoration of Honor Act. You must also provide proof of the times and places served in active duty, if not already included on the documentation described above.

Whichever exemption you choose, it will apply only to county, city, town, and village taxes; it does not apply to special district taxes.

You can receive one of the exemptions listed below.

1. Alternative veterans exemption (At this time, the Village of Croghan does grant Alternative Veterans, only Eligible funds)

Available only on residential property of a veteran who has served during a designated time of war, or who has received an expeditionary medal.

Check with your assessor or clerk to see whether the alternative veterans exemption is offered.

Authorized by Real Property Tax Law, section 458-a.

2. Eligible funds exemption

This provides a partial exemption and applies to property that a veteran or certain other designated person purchases. Such owners must purchase the property with pension, bonus or insurance monies.

Other exemptions available:

Fire Fighter and Ambulance Workers (RP-466 a-vol)

Agricultural (RP-305)

Agricultural Building and Structures for Production and Sales. (Maple, Honey, and Fruit, Etc. RP-483)

Forest (RP-480a)

Click on the links below to obtain more Real Property information and download the applicable forms. https://lewiscountyny.gov/departments/real-property/
https://www.tax.ny.gov/forms/form_number_order_rp.htm

 

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