July 1st (of the prior year): Valuation Date
RPTL § 301 requires that property assessments reflect the Market Value
as of July 1st of the year preceeding the current roll year. The valuation date of real property will be reflected on the Assessment Roll in the top right corner of each page.
January 1st: County Tax Bills
County tax bills are printed the end of December and are mailed out to be delivered on or around January 1st. The property is taxed as of the physical state and exempt status of the property on March 1st of the prior year and the Assessed Value of the property on July 1st of the prior year.
March 1st: Taxable Status Date
The ownership and physical condition of the real property are used as of this date for the assessment of the property. The Taxable Status Date is also the final date for accepting all exemption applications such as senior citizens, agriculture, farm buildings, veterans, etc.
May 1st: Tentative Assessment Roll
The Assessor completes, certifies, publishes, and posts notice on the filing of the Tentative Assessment Roll. This Roll contains proposed assessed values for every property within the assessing unit. After completion of the tentative roll, no changes may be made to assessed values with the exception of the following situations:
- Changes ordered by the Board of Assessment Review, upon complaint of the property owner under RPTL § 512.
- Upon stipulation by the assessor and the property owner under RPTL § 524.
- Correction of Errors pursuant to RPTL § 552.
May 1st until the Fouth Tuesday in May: Public Inspection of Tentative Roll
The period of time in which property owners may examine the assessed values on the tentative roll and discuss them with the assessor.
On or around the Fouth Tuesday in May: Grievance Day
The day on which the Board of Assessment Review
meets to hear assessment complaints. Also, the last day property owners may file a formal complaint seeking reduction in their tentative assessments. Grievance day is usually the fourth Tuesday in May, but in the event an assessor works for more than one town the date can differ. The exact date of grievance day should be verified with your local assessor's office.
July 1st: Final Assessment Roll
The Assessor completes, certifies, publishes, and posts notice on the filing of the Final Assessment Roll. The Final Roll contains the final assessed values, after changes have been made by the Board of Assessment Review, for every property within the assessing unit. This roll cannot be changed for any reason, except for specific clerical errors or unlawful entries.
On or around August 1st: Small Claims Assessment Review (SCAR)
The last date by which the owner of a one, two, or three family residence may apply for small claims assessment review
of their Board of Assessment Review determination. This date is officially 30 days following the filing of the Final Assessment Roll.
September 1st: School Tax Bills
Most School Tax Bills are printed the end of August and are mailed out to be delivered on or around September 1st. This is the first bill that will use the property assessment from the July 1st Final Assessment Roll.