The Assessment Department maintains an inventory of all parcels in the Town of Perinton in order to establish an assessed value for the equitable distribution of property taxes. All properties are currently assessed at 100% of market value.
In accordance with rules and regulations set forth in New York Real Property Tax Law, the Town of Perinton participates in an annual assessment program. Annual reassessment involves the systematic analysis of all properties in the municipality each year to determine if they reflect current market values and making adjustments where necessary. Assessment changes may also be made due to change in use, and/or issuance of a building permit for new construction or demolition.
What is an Assessment?
A property's assessment is a percentage of its market value. All properties in the Town of Perinton are currently assessed at 100% of market value. Market value is how much a property would sell for under normal conditions. The Assessment Department estimates the market value of properties based on the sale prices of similar properties.
After a property's total assessment is determined, its taxable assessed value is computed. The taxable assessed value is the total assessment less any applicable property tax exemptions (i.e. STAR, Aged, Veterans, Disability, and Clergy).
How Do I Know If My Assessment is Right?
It is up to individual property owners to monitor their own assessments. The Assessment Roll (listing of all assessed values) is available for public review in the Assessment Department at Town Hall and on the town website (www.perinton.org). Your property's current assessed value is also posted on your property tax bills.
If you feel the assessment on your property is a fair representation of your property's value you do not need to take any action. If you disagree with your assessment, you may contact the Assessment Department to discuss the options available for challenging your assessment or see section below describing the Informal Review and Formal Grievance procedures.
For additional information please view these videos from You Tube:
What Determines the Amount of Property Tax I Pay?
The amount of a particular property's tax bill is determined by two things: the property's taxable assessment and the tax rates of the taxing jurisdictions (county, schools, village and town) in which the property is located. The tax rate is determined by the amount of the tax levy. The Assessment Department does not establish tax rates. Tax rates are set by the School Boards, the County Legislature and the Town Board. The function of the Assessment Department is only to establish the value of your property.
Informal Review Procedure
An Informal Review of your assessment may be requested after October 1st through the following April 1st
All informal reviews will require an interior and exterior inspection of the property by an Assessment Department staff member. The purpose of a physical inspection is to ensure that the inventory (square footage, bedrooms, baths, etc.) on the assessment record is accurate and to evaluate the condition of the property.
Property owners who are in disagreement with their assessed value must provide information to the Assessment Department that they feel is relevant to their property's value. Some types of pertinent information are as follows:
NOTE: No change in assessed value will be considered without a physical interior and exterior inspection of the property. The owner must supply information to support a different value than what has been determined by the Assessment Department.
Change of Assessment Notices resulting from an informal review will be sent to the property owner between May 1st and May 15th.
Formal Grievance Procedure
If you disagree with the results of the informal review, or have not gone through the informal review process, you may file a formal grievance with the Board of Assessment Review (BAR). Applications for the BAR will be accepted after the tentative assessment roll has been filed (May 1st). Grievance Day (the 4th Tuesday in May by 8 PM) is the last day property owners may file a formal complaint seeking reduction of their tentative assessment.
Real Property Tax Cycle – Significant Dates
July 1 Date of Valuation set forth by law.
January 1 Town and County tax bills are issued.
March 1 Taxable Status Date – Exemption filing deadline. Condition and Ownership are determined as of this date.
May 1 Tentative Assessment Roll is filed.
Changes of Assessment Notices are mailed between May 1st and May 15th.
4th Tuesday in May Grievance Day – Last day to file a formal assessment complaint.
applications due by 8:00 PM on Grievance Day.
June 1 Village tax bills are issued (using the prior year's assessment roll).
July 1 Final Assessment Roll is filed. Property valued as of the previous July 1, set by law.
September 1 School tax bills are issued.
October 1 Informal Assessment Review period begins.
Application forms for property tax exemptions are available in the Assessment Office at Town Hall or through the New York State Office of Tax & Finance website: http://www.tax.ny.gov/