Assessment Process

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Assessment Office

The Assessment Office 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 Office 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 Office 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:

About Property Taxes and Assessments

Is your assessment fair?

Contesting an Assessment


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:

   ·       A recent appraisal of the property.  Please note that the Assessment Office will review appraisals completed for financing or estates, etc.  If an appraisal is submitted specifically for an Assessment challenge, the date of the appraisal must be completed by the date set forth by law, which is the preceding July 1st.

   ·       A recent listing of the property showing the asking price, time on the market and any offers made.

   ·       A recent sale of the property (copy of the purchase contract).

   ·       Recent sales of similar properties in the neighborhood.

   ·       Photographs showing aspects of the property that would affect the value.

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 your 2017 tentative assessment, you must file a formal grievance with the Board of Assessment Review (BAR). Grievance Day is Tuesday, May 23, 2017. Applications will be accepted at the Assessment Office from May 1st through May 23rd. The deadline for filing a grievance and making an appointment with the Board of Review is 8:00 PM on Tuesday, May 23rd. Mailed applications must be received by Tuesday May 23rd. The Board of Assessment Review will not review any applications received in the office after May 23, 2017. If you mail your application, please specify whether you are requesting an appointment before the Board of Assessment Review or that you are not appearing before the BAR.

If you wish to file a formal complaint, you are required to file Form RP-524, Complaint on Real Property Assessment. All four pages of the application must be completed and the form must be signed. Appointments to appear before the Board of Assessment Review (BAR) will be scheduled only after this form is completed and submitted to the Assessment Office along with all supporting documentation. Please provide five (5) copies of the application as well as all supporting documentation. Appointments are made in time sequential order as the completed applications are received.

Grievance application forms (RP-524) and instructions are available from three sources:

1)    The Assessment Office, Perinton Town Hall, 1350 Turk Hill Road, 9:00AM to 5:00PM

2)    The Town of Perinton website at www.perinton.org (go to: Departments> Assessment Office>Assessment Process)

3)    The NYS Department of Tax and Finance website at (www.tax.ny.gov.) (go to: Property Owners>Property Tax and Assessments>Contest>Grievance Procedures Form RP-524)

The Board strives to give full and fair consideration to every grievance; however, it cannot do so without information from the property owner to support their complaint. The following types of supporting documentation are helpful in determining your property's market value and should be provided with your grievance complaint form, if applicable:

  • A recent sale of the property (copy of purchase contract).
  • A recent listing of the property showing the asking price, time on the market and any offers made.
  • Recent sales of similar properties in your neighborhood. Information regarding recent sales of properties is available in the Assessment Office and on the town website at www.perinton.org.
  • A recent appraisal of the property. If you submit an appraisal that was prepared for financing, estate, etc., the BAR will review them. If an appraisal is submitted where the scope of the assignment is specific to challenging the assessment, the valuation date per NYS RPTL should be noted as July 1, 2016
  • Cost of construction, if recent or new construction.
  • Rental information, if property is income producing. The BAR requires a minimum of two (2) years of income and expense data.
  • Photographs showing significant problems with your property.

If you do not submit any documentation to support a different value than what has been determined by the Assessment Office, do not expect a reduction in the assessed value. You must have documentation justifying your estimate of value, subject to review by the BAR.

Your appearance at the BAR hearing is not required. If you are unable to attend a hearing, you must still submit your application to the BAR by 8:00 PM on Tuesday May 23rdh and the BAR will review the application.

Determination notices from the Board of Assessment Review will be mailed approximately four weeks of the hearing date. 


Real Property Tax Cycle – Significant Dates

Previous Year

July 1                                     Date of Valuation set forth by law.

Current Year

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 for following year.

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.