The job of the assessor is very complicated and is governed by New York State Real Property Tax Law. The role of the assessor is to establish market values for all real property to equitably distribute the tax burden from taxpayer to taxpayer.
How do we accomplish this?
- Maintain and collect the physical inventory needed to estimate the market value of all properties within a municipal jurisdiction.
- Maintain the ownership records of all property and record deed information upon sale or ownership change of property. The counties are mandated by property tax law to process all deed transactions and transmit these transactions to the towns for data entry. The counties are also responsible by law to provide updated tax mapping for use by municipal governments. If your maps and deeds are not current, contact your county office of property services.
- Review (approve or deny) real property tax exemptions, which in some cases involves the collection and review of a taxpayer’s personal information (for example: income information, social security disability information, and veterans’ service information). New York has roughly 200 different types of property tax exemptions, more than any other state in the country. The exemption process is cumbersome, time consuming, and dominates a great deal of time within the assessor’s office.
- Estimate the market value of all property types within a taxing jurisdiction using the three approaches to value, which include the Market Comparison Approach, the Cost Approach and the Income Approach. Assessors have been trained to utilize all three approaches to value to insure fair and equitable property values. These same three approaches to value are utilized worldwide by all property valuation professionals across multiple professions.
- Work with planning officials, zoning officials, town engineers, attorneys, governmental tax departments, realtors, appraisers, elected officials at all levels, school officials, and the general public on a vast and interwoven collection of projects that influence property in our specific municipalities. An assessor is also required to attend all meetings of the Board of Assessment Review.
- New York State Real Property Tax Law (NYS RPTL) requires minimum qualifications for assessors as set forth in 20NYCRR 8188. Qualifying Education is mandated under RPTL in Article 3/Title 2, Sections 308-336. Yearly continuing education is required by law. Most assessors are appointed for a six-year term.
Please feel free to click on the links at the left side of this page. We have provided several links to tax bills, tax maps, GIS maps, & Schenectady County Image Mate.
For general inquiries, please feel free to call our office at the numbers provided below.