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Assessment Information
Property exemptions are awarded for a variety of reasons. Some of the exemptions available are Senior Citizen, Enhanced Star and Basic Star for School Taxes, Veterans Exemption, Business Exemption, Non-Profit Exemption, Clergy, Wholly Exempt Properties, Home Improvements, and Exemptions for the Disabled. All forms for the above exemptions can be obtained from the Office of Real Property Website. The most widely used exemptions are the Senior Citizen Exemption and the Veteran's Exemptions. EXEMPTION FOR AGED PERSONS
THE OWNER OF THE PROPERTY MUST BE 65 YEARS OF AGE BY THE DECEMBER OF THE YEAR IN WHICH YOU ARE APPLYING. If there is more than one owner, then all must be 65 or over, unless they are husband and wife, then only one spouse must be 65 years of age.
ALL OWNERS MUST RESIDE ON THE PROPERTY and must have owned the property for atleast 12 consecutive months prior to the date of filing the application.
Total HOUSEHOLD income must not exceed $26,900 for the COUNTY, $25,000 for the TOWN, $10,000 for the VILLAGE OF WHITESBORO and the VILLAGE OF YORKVILLE and $9,200 for the VILLAGE OF ORISKANY exemption.
Total income includes money from all sources: Social Security, wages, government pensions, bank interest, dividends, alimony, compensation, disability payments. unemployment insurance, rental property, etc. It does not, however, include gifts, inheritances or welfare.
VERIFICATION OF ALL INCOME MUST BE SUBMITTED WITH THE APPLICATION.
For SCHOOL exemptions the following maximum income levels apply:
- $18,700---WHITESBORO CENTRAL SCHOOL
- $20,700 ---ORISKANY CENTRAL SCHOOL
- $16,700 ---NEW YORK MILLS UNION FREE SCHOOL
- $22,200 ---WESTMORELAND CENTRAL SCHOOL
- $25,000 ---CLINTON CENTRAL SCHOOL
If a child attending public school resides on the premises (including the child of a tenant), NO exemption may be granted for school taxes.
Persons filing for the first time are required to show proof of ownership (deed) and proof of age (birth or Baptismal certificate) and proof of prior year income.
A RENEWAL APPLICATION MUST BE COMPLETED EACH YEAR BETWEEN JANUARY 1ST AND MARCH 1ST.
VETERAN’S EXEMPTION
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To qualify for a Veteran’s Exemption the Veteran must:
- Own and reside in the home in which application is made.
- Have served during the qualifying dates.
- Complete appropriate form and file it along with a DD214 to the Assessor prior to March 1st.
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Qualifying Dates:
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War |
Dates |
Qualifier |
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World War I |
04/06/17 to 11/11/18 |
World War I Victory Ribbon with battle clasp |
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World War II |
12/7/41 to 12/31/46 |
European-African-Middle Eastern ribbon or Asiatic-Pacific Campaign Ribbon, or American Campaign Medal when awarded under certain conditions. China Service medal, American Defense with Foreign Service Clasp, Army Occupation, Navy Occupation |
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Korean War |
6/27/1950- 1/31/1955 |
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| Vietnam War |
2/28/1961-5/7/1975 |
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| Persian Gulf War |
on or after 8/2/1990 |
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The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to local governments and school districts.
Uniform Percentage of Value
The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
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Taxable Status Date
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
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Residential Assessment Ratio (RAR)
A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
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Equalization Rate
"State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.
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