Assessor
Paul E. Smith, Sole Appointed Assessor
Office: (315) 376-4473
Cell: (315) 225-2298
Fax: (315) 376-2576
Email: [email protected]
Term: Filling Out 6 Year Term - Term Ends: 9/30/2025
Assessor's Assistant/Data Collector
"vacant"
Office: (315) 376-4473
Office Hours & Location
Tuesdays 10 am to Noon - You may also call the office, cell or via email
Town Municipal Office Building
8420 State Rte. 812
Lowville, NY 13367
Assessment Information
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. The assessor does not determine your tax rate. Property tax rates are set by school, village, town and county boards.
Some of the 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.
Important Dates
Valuation Date - January 1st
Final State Equalization Rate - January to April
Taxable Status Date & All Exemptions Due to Assessor - March 1st
Tentative Roll Filed - May 1st
Grievance Day - 2nd Thursday following the 4th Tuesday in May
Final Roll Filed - July 1st
School Tax Bills - September 1st
Tentative State Equalization Rate - September to Dec
Town & County Property Tax Bills - December 31st
Final State Equalization Rate - January to April
For more information about assessments, please visit the New York State Office of Real Property Services, the Lewis County Real Property Tax Office or the Assessor's Office at (315) 376-4473.
Assessment & Tax Exemption Forms/Applications
"All exemption applications and renewal forms must be received by the Assessor on or before March 1st of each year"
STAR - Due to the States "ever" changing rules for the STAR program, please contact the Assessor for more information at: 315-376-4473 or go to the STAR resource center by clicking the link.
Aged Exemption - Available to homeowners on their PRIMARY residence who are 65 or older. This is based on income and is figured on a sliding scale. This exemption is available on school, town and county taxes. It is not included on special districts.
Veteran's Exemption - Available to homeowners on their PRIMARY residence. There is a 15% exemption or maximum of 12,000 for veteran's who served during wartime and an additional 10% or maximum of 20,000 for those who served in a combat zone. There is also an additional exemption for disabled vets.
Agricultural Land Exemptions - Available to land owners who own/lease:
“Seven or more acres of land used as a single operation in the preceding two years for the production for sale of crops, livestock, or livestock products having an average annual gross sales value of $10,000 or more; (2) seven or more acres of land used in the preceding two years to support a commercial horse boarding or commercial equine operation with annual receipts of $10,000 or more; or (3) less than seven acres of land used as a single operation in the preceding two years for the production for sale of crops, livestock, or livestock products having an average annual gross sales value of $50,000 or more.”
In order to receive this exemption property owners must complete the Agricultural Exemption application form RP-305 and return it to the Assessor’s Office before March 1st. Along with the application, property owners will have to obtain a Soil Work Sheet from the Lewis County Soil and Water Department. They can be reached as 315-376-6122.
Business Exemption - Available for new construction/renovations greater than $10,000 exempted to 50% for the 1st year, declining by 5% per year to the 10th year. Applies to Town and County Taxes.
Office: (315) 376-4473
Cell: (315) 225-2298
Fax: (315) 376-2576
Email: [email protected]
Term: Filling Out 6 Year Term - Term Ends: 9/30/2025
Assessor's Assistant/Data Collector
"vacant"
Office: (315) 376-4473
Office Hours & Location
Tuesdays 10 am to Noon - You may also call the office, cell or via email
Town Municipal Office Building
8420 State Rte. 812
Lowville, NY 13367
Assessment Information
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. The assessor does not determine your tax rate. Property tax rates are set by school, village, town and county boards.
Some of the 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.
Important Dates
Valuation Date - January 1st
Final State Equalization Rate - January to April
Taxable Status Date & All Exemptions Due to Assessor - March 1st
Tentative Roll Filed - May 1st
Grievance Day - 2nd Thursday following the 4th Tuesday in May
Final Roll Filed - July 1st
School Tax Bills - September 1st
Tentative State Equalization Rate - September to Dec
Town & County Property Tax Bills - December 31st
Final State Equalization Rate - January to April
For more information about assessments, please visit the New York State Office of Real Property Services, the Lewis County Real Property Tax Office or the Assessor's Office at (315) 376-4473.
Assessment & Tax Exemption Forms/Applications
"All exemption applications and renewal forms must be received by the Assessor on or before March 1st of each year"
STAR - Due to the States "ever" changing rules for the STAR program, please contact the Assessor for more information at: 315-376-4473 or go to the STAR resource center by clicking the link.
Aged Exemption - Available to homeowners on their PRIMARY residence who are 65 or older. This is based on income and is figured on a sliding scale. This exemption is available on school, town and county taxes. It is not included on special districts.
Veteran's Exemption - Available to homeowners on their PRIMARY residence. There is a 15% exemption or maximum of 12,000 for veteran's who served during wartime and an additional 10% or maximum of 20,000 for those who served in a combat zone. There is also an additional exemption for disabled vets.
Agricultural Land Exemptions - Available to land owners who own/lease:
“Seven or more acres of land used as a single operation in the preceding two years for the production for sale of crops, livestock, or livestock products having an average annual gross sales value of $10,000 or more; (2) seven or more acres of land used in the preceding two years to support a commercial horse boarding or commercial equine operation with annual receipts of $10,000 or more; or (3) less than seven acres of land used as a single operation in the preceding two years for the production for sale of crops, livestock, or livestock products having an average annual gross sales value of $50,000 or more.”
In order to receive this exemption property owners must complete the Agricultural Exemption application form RP-305 and return it to the Assessor’s Office before March 1st. Along with the application, property owners will have to obtain a Soil Work Sheet from the Lewis County Soil and Water Department. They can be reached as 315-376-6122.
Business Exemption - Available for new construction/renovations greater than $10,000 exempted to 50% for the 1st year, declining by 5% per year to the 10th year. Applies to Town and County Taxes.
Real Property Database
The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to the local governments and school districts.
Search the Real Property Database
The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to the local governments and school districts.
Search the Real Property Database
FAQs
Uniform Percentage of Value
The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Residential Assessment Ratio (RAR)
A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Equalization Rate
"State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.
PROPERTY ASSESSEMENT
This information has been compiled from the NY State Office of Real Property Website http://www.tax.ny.gov/
1) The ASSESSOR is NOT responsible for your TAXES. The Assessor’s obligation is that your assessment is close to Market Value and that Similar Properties are Similarly Assessed.
2) A Property’s assessment is supposed to reflect its MARKET VALUE. Market value is defined as how much a property would sell for, in an open market, under normal conditions, when the buyer and seller both act without undue pressure.
3) The Assessor is OBLIGATED by NY State Law to maintain assessments at Market Value.
4) If you feel your assessment is higher than its Market Value, you may discuss your disagreement with the Assessor. If you are still not satisfied, you may file a Grievance with the Board of Assessment Review. You may also go to Small Claims Assessment Review and ask a Judge to look at your Assessment.
5) Reassessments are intended to restore fairness within the community. State law requires that assessments be kept uniform annually. The Assessor may not selectively reassess property. However, after a systematic analysis of all parcels within the town, the Assessor may Revalue only a certain property, class of property or neighborhood (i.e.: waterfront property) when it can be proven that such change brings assessments into line with those properties whose assessments go unchanged. Market trends may show that certain properties are appreciating at a higher rate.
6) Assessments do not determine how much you pay for Property Taxes. When assessments are increased to reflect rising property values, Tax Rates should go down because the amount to be raised by taxes is distributed over a broader tax base. If Tax Rates increase, it means that Counties, Towns or Schools have increased spending.
7) TAX RATES are a Mathematical Calculation of the amount needed to be raised by taxes divided by the Taxable Assessed Value. Town Boards, School Boards and County Legislatures create Budgets to determine the amount of tax it needs to raise. Your share of Taxes is calculated by multiplying the tax rate by your assessed value, minus exemptions.
8) If you feel your TAXES are too high, you should discuss that with the Governing Authority that is creating Budgets. The best time to express your concern is at the Public Hearings which are held during Budget creation. The Tax Collector (the individual you pay) has no control over anything in this process.
THERE IS A JUSTICE TO THE AGGRIEVED PROPERTY OWNER AND A JUSTICE DUE ALL OTHER PROPERTY OWNERS WHO WILL BE AFFECTED BY A CHANGE IN ANY ASSESSMENT
Uniform Percentage of Value
The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Residential Assessment Ratio (RAR)
A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Equalization Rate
"State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.
PROPERTY ASSESSEMENT
This information has been compiled from the NY State Office of Real Property Website http://www.tax.ny.gov/
1) The ASSESSOR is NOT responsible for your TAXES. The Assessor’s obligation is that your assessment is close to Market Value and that Similar Properties are Similarly Assessed.
2) A Property’s assessment is supposed to reflect its MARKET VALUE. Market value is defined as how much a property would sell for, in an open market, under normal conditions, when the buyer and seller both act without undue pressure.
3) The Assessor is OBLIGATED by NY State Law to maintain assessments at Market Value.
4) If you feel your assessment is higher than its Market Value, you may discuss your disagreement with the Assessor. If you are still not satisfied, you may file a Grievance with the Board of Assessment Review. You may also go to Small Claims Assessment Review and ask a Judge to look at your Assessment.
5) Reassessments are intended to restore fairness within the community. State law requires that assessments be kept uniform annually. The Assessor may not selectively reassess property. However, after a systematic analysis of all parcels within the town, the Assessor may Revalue only a certain property, class of property or neighborhood (i.e.: waterfront property) when it can be proven that such change brings assessments into line with those properties whose assessments go unchanged. Market trends may show that certain properties are appreciating at a higher rate.
6) Assessments do not determine how much you pay for Property Taxes. When assessments are increased to reflect rising property values, Tax Rates should go down because the amount to be raised by taxes is distributed over a broader tax base. If Tax Rates increase, it means that Counties, Towns or Schools have increased spending.
7) TAX RATES are a Mathematical Calculation of the amount needed to be raised by taxes divided by the Taxable Assessed Value. Town Boards, School Boards and County Legislatures create Budgets to determine the amount of tax it needs to raise. Your share of Taxes is calculated by multiplying the tax rate by your assessed value, minus exemptions.
8) If you feel your TAXES are too high, you should discuss that with the Governing Authority that is creating Budgets. The best time to express your concern is at the Public Hearings which are held during Budget creation. The Tax Collector (the individual you pay) has no control over anything in this process.
THERE IS A JUSTICE TO THE AGGRIEVED PROPERTY OWNER AND A JUSTICE DUE ALL OTHER PROPERTY OWNERS WHO WILL BE AFFECTED BY A CHANGE IN ANY ASSESSMENT