William M. Vargulick
The assessor is responsible for establishing and maintaining a taxable value, or assessment, on all properties, and entering those values on the Assessment Roll each year. In addition, the Assessor retains and updates inventory records, processes and stores information on all deed transfers and administers all property tax exemptions.
Some methods of determining a property's value include the sale price of the property and/or comparable properties, new home construction costs, cost of renovations and/or additions, replacement costs, or rental information.
Taxable Status Date
All exemption applications and renewals must be filed by March 1st to affect the following September's school tax bill and January property tax bill.
Tentative Assessment Roll Filed
Property owners will be notified of any changes to their assessments by this time.
May (The first Thursday after the Fourth Tuesday in May)
Property owners may appear or file a grievance complaint form if they feel their assessment is incorrect. Grievance forms will be available in the Assessor’s Office at the end of April. The tentative assessment roll is also available for inspection prior to Grievance Day. After Grievance Day, letters outlining the Board of Assessment Review’s decision will be sent to property owners.
Final Assessment Roll Filed
All changes from Grievance Day are entered on the final roll. The following September school tax and January property tax bills are based on the assessment as of July 1st.
All forms must be filed by March 1st of each year
The School Tax Relief (STAR) credit provides a partial credit from school taxes for most owner-occupied, primary residences. Property owners who are granted the basic credit generally do not need to reapply in subsequent years.
Eligible new homeowners will receive their STAR savings in the form of a check directly from New York State, but you must register with the New York State Tax Department to receive a STAR credit check.
Enhanced STAR Exemption
The School Tax Relief (STAR) exemption provides a partial exemption from school taxes for most owner-occupied, primary residences. The enhanced exemption is available to senior citizens (age 65 and older) who meet maximum income qualifications. Proof of income (income tax return) must be supplied before the STAR exemption may be renewed each year. Those who qualify for Senior Citizens Exemption automatically qualify for the Enhanced STAR exemption, so separate STAR applications do not need to be submitted in those cases.
Both forms must be submitted:
Senior Citizen STAR Exemption
The Town of LeRay grants an additional reduction of up to 50% (dependent upon income) to qualifying senior citizens. This exemption is computed after all other allowable exemptions have been subtracted from the total amount assessed. Contact the Assessor for further information. Senior citizens who qualify for the Senior Citizens Exemption automatically qualify for the Enhanced STAR exemption, so separate STAR applications do not need to be submitted in those cases.