Tax collector
Tax Collector:
Kathleen Robertson
53 Osawentha Drive, Lewis, NY 12950
Home Phone : (518) 873-9818
Kathleen Robertson
53 Osawentha Drive, Lewis, NY 12950
Home Phone : (518) 873-9818
TAX ASSESSOR
Assessor:
Ben Goff
lewisassessor6@gmail.com
Fridays Noon - 6PM
518-873-6777
Assessor:
Ben Goff
lewisassessor6@gmail.com
Fridays Noon - 6PM
518-873-6777
Notice is hereby given that the Assessor of the Town of Lewis, County of Essex, has completed the Tentative Assessment Roll for the current year and that a copy has been left with the Town Clerk at the Town Hall, where it may be seen and examined by any interested person until the fourth Tuesday in May.
The Assessor will be in attendance with the Tentative Assessment Roll as follows:
May 5, 2023 1:00 PM - 5:00 PM
May 12, 2023 1:00 PM - 5:00 PM
May 19, 2023 4:00 PM - 8:00 PM
May 20, 2023 9:00 AM - 1:00 PM
The Board of Assessment Review will meet on May 23, 2023 between the hours of 4:00 PM and 8:00 PM at the Town Hall in said town, to hear and examine all complaints in relation to assessments, on the written application of any person believing him/herself to be aggrieved. A publication on contesting your assessment in New York State is available at www.tax.ny.gov.
Dated this 1st day of May 2023.
Ben Goff
Sole Assessor
The Assessor will be in attendance with the Tentative Assessment Roll as follows:
May 5, 2023 1:00 PM - 5:00 PM
May 12, 2023 1:00 PM - 5:00 PM
May 19, 2023 4:00 PM - 8:00 PM
May 20, 2023 9:00 AM - 1:00 PM
The Board of Assessment Review will meet on May 23, 2023 between the hours of 4:00 PM and 8:00 PM at the Town Hall in said town, to hear and examine all complaints in relation to assessments, on the written application of any person believing him/herself to be aggrieved. A publication on contesting your assessment in New York State is available at www.tax.ny.gov.
Dated this 1st day of May 2023.
Ben Goff
Sole Assessor
Municipal-wide reassessments are the best way to ensure that assessments are fair and accurate
During a reassessment, the assessor (or a hired contractor) will review the market values of all of the properties in the community. Based on changes in the real estate market, the assessor will determine which assessments need to be increased or decreased.
According to Real Property Tax Law (RPTL) 102 (12a), Revaluation, reassessment or update means a "systematic review of the assessments of all locally assessed properties…
What does this mean in simpler terms? RPTL 305 requires that all assessments be at a uniform percentage of value - i.e., the same "level of assessment" (LOA). The only way to ensure that all properties are assessed at the same LOA is to analyze each assessment with respect to the current market at a specific point in time (the valuation date), and then to adjust the assessments as necessary to achieve equity and/or a desired LOA. It does not necessarily mean that all assessments will increase, or even be changed.
Why do equalization rates need to be established each year? The Real Property Tax Law requires that annual State equalization rates be established for each county, city, town, and village. Equalization rates are calculated each year to reflect that year’s assessment roll and current market values for each assessing unit.
What are equalization rates used for? Aside from apportionment of taxes among municipal segments of school districts and counties, and distribution of state aid for education, some of the less recognized uses of equalization rates include:
● establishment of tax and debt limits;
● allocation of costs, such as for jointly-operated hospitals among participating localities or an injury to a volunteer firefighter, among others;
● determination of state assessments (special franchise) or approval of local assessments (state-owned land);
● determination of ceilings (railroad and agricultural values) and exemptions;
● determination of level of STAR exemptions;
● apportionment of sales tax revenues and joint indebtedness; and
● as evidence in court proceedings on the issue of assessment inequity and small claims assessment review hearings.
During a reassessment, the assessor (or a hired contractor) will review the market values of all of the properties in the community. Based on changes in the real estate market, the assessor will determine which assessments need to be increased or decreased.
According to Real Property Tax Law (RPTL) 102 (12a), Revaluation, reassessment or update means a "systematic review of the assessments of all locally assessed properties…
What does this mean in simpler terms? RPTL 305 requires that all assessments be at a uniform percentage of value - i.e., the same "level of assessment" (LOA). The only way to ensure that all properties are assessed at the same LOA is to analyze each assessment with respect to the current market at a specific point in time (the valuation date), and then to adjust the assessments as necessary to achieve equity and/or a desired LOA. It does not necessarily mean that all assessments will increase, or even be changed.
Why do equalization rates need to be established each year? The Real Property Tax Law requires that annual State equalization rates be established for each county, city, town, and village. Equalization rates are calculated each year to reflect that year’s assessment roll and current market values for each assessing unit.
What are equalization rates used for? Aside from apportionment of taxes among municipal segments of school districts and counties, and distribution of state aid for education, some of the less recognized uses of equalization rates include:
● establishment of tax and debt limits;
● allocation of costs, such as for jointly-operated hospitals among participating localities or an injury to a volunteer firefighter, among others;
● determination of state assessments (special franchise) or approval of local assessments (state-owned land);
● determination of ceilings (railroad and agricultural values) and exemptions;
● determination of level of STAR exemptions;
● apportionment of sales tax revenues and joint indebtedness; and
● as evidence in court proceedings on the issue of assessment inequity and small claims assessment review hearings.
