Town of Pendleton

Kelli Coughlin, Assessor

About Your Assessment

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The Town of Pendleton Assessor's office reviews and analysis the assessments of each property in the Town. According to Real Property Tax Law, all property assessments must be valued at the same uniform percentage. The Town of Pendleton assessments are at a uniform percentage of 98% of market value.

Equalization Rate: A weighted average ratio of the total assessed value in a municipality divided by the total market value. An equalization rate of 20% indicates that assessments were at an average of one-fifth of the market value when the equalization rate survey was made. To view equalization rates in your county, go to http://www.orps.state.ny.us/home/county.htm

How to Use This Site:
http://www.orps.state.ny.us/rps/glossary.htm

Exemption Forms:
http://www.orps.state.ny.us/ref/forms/subject/exempt.htm

Here you will find general information about assessment process. The links at the left will bring you to information about property inventory and assessments, photos, sales, and search capabilities.


Description of Duties of the Assessor

The assessor is the official who estimates the value of real property within the Town's borders. This value is converted into an assessment, which is one component in the computation of property tax bills.

The assessor maintains the assessment roll - the document that contains every property's assessment. The physical description, or inventory, and value estimate of every piece of real estate in the municipality is kept up-to-date. The information contained on this site is taken from the 2010 Final Assessment Roll, filed on July 1, 2010. The Tentative Assessment Roll is filed May 1st of each year. After that date all changes are made through the Board of Assessment Review. They meet the 4th Tuesday of each May to hear grievances. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered changes, the tentative roll is made final (July 1st of each year).

Assessors are interested in fairly assessing property in the assessing unit. If your assessment seems correct but your tax bill still seems too high, the assessor cannot change that. Complaints to the assessor or the Board of Assessment Review must be about how the property is assessed. Complaints about high taxes should go directly to the taxing jurisdiction, such as the Town Board. School Board, or County Legislature, who set tax rates. The assessor does not set tax rates.

What Kind of Property is Assessed?

All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it. Some examples of real property are houses, office buildings, vacant land, farms, and other commercial structures.


How is Real Property Assessed?

Before assessing any parcel of property, the assessor estimates its market value. Market value is the amount a property would sell for, in an open market, under normal conditions. To estimate values, the assessor must be familiar with all aspects of the local real estae market. New York State law provides that all property within a municipality be assessed at a uniform percentage of market value. The Town of Pendleton uses a uniform percentage of 98%. This means that your assessment should closely match what your house should sell for in today's real estate market.

A property's value can be estimated in three different ways:

1. Market approach: The property is compared to others similar to it that have sold recently, using only valid sales where buyer and seller both acted without undue pressure. Most residential property is valued using this approach.

2. Cost approach: Calculate what the property would cost, using today's labor and material prices, compare a structure with a similar one. This method is used to value special purpose and utility properties.

3. Income approach: Analyze how much income a property, such as an apartment building or a store, would produce if rented. Operating expenses, insurance, financing terms, and expected income streams are some of the factors used in this method.

Once the assessor estimates the market value of a property, its assessment is calculated.

The Notification Process

When it becomes necessary to change assessments, property owners will receive a notice which includes:

New preliminary assessed value
Information on arranging an informal review of your assessment with assessment staff
Important dates in the assessment cycle
Tips on Comparison Process

In comparing properties to yours, it is important to remember that location, style, age and size are critical to the comparison process. You should review sales of similar homes in the same general area and of similar size, and make your adjustments from the sale price of that home. If you are comparing other assessments of properties that have not sold, don't forget to check the data and make the necessary adjustments.

Informal Review Process

The Assessor's Office will conintue to offer property owners the opportunity to discuss their assessment on an informal basis. If you feel your assessment is incorrect then you must provide the Assessor with reasonable information, based on market sales, that supports your opinion of market value. To make an appointment, please contact our office at (716) 625-8833 ext. 16.

Formal Review Process

The Board of Assessment Review meets the fourth Tuesday of May (Grievance Day) each year to hear complaints on assessments. Written application to the Board of Review must be made on or before Grievance Day on forms prescribed by the New York State Office of Real Property Services.

STAR Exemption

STAR is a statewide exemption that provides relief fro school taxes. If you have never applied before complete and return form RP-425 found here and return to Town Hall by March 1st. There are two types of STAR:

Enhanced Star is for those residents 65 years old as of 12/11 For 2011, income limits have been increased to $79,050 in adjusted gross income. If you are applying for the first time, please submit a copy of your NYS driver's license with your application and a copy of your 2009 Income tax return. No other tax year can be accepted. Enhanced STAR does not have to renewed each year. residents can opt to sign up for an automatic renewal, which requires completing form RP-425-IVP. Please submit this form if you want to renew automatically.
Basic Star is for all property owners under 65. Income limits are $500,00 in adjusted gross income, the property simply must be your primary residence. Please complete and return for RP-425 to Town Hall by March 1, 2012 Only of you have never applied before. No renewals are rquired for Basic Star.
THE GOAL OF THE ASSESSOR'S OFFICE IS TO DETERMINE THE FAIR AND EQUITABLE ASSESSMENT FOR YOUR PROPERTY.

Important Dates in the Assessment Cycle




Fiscal Year Start: January 1
Valuation Date: July 1, 2012
Taxable Status: March 1, 2012
Tentative Roll: May 1, 2012
Grievance Day: May 28, 2013
Final Roll: July 1, 2012

Total Parcel Count: 2923

Taxable Assessed Value: 461,912,893

Exemption Amounts: 59,410,333

Full Value: 521,323,226

The current Equalization Rate is 97%
The current level of Assessment is 97%


Click here to access Equalization Rates, Residental Assessment Ratio, and Level of Assessment.


County Tax Rate

When it is used
County Tax Rate: 7.94 per $1000 of assessment. County tax bills are sent out the first week in January. Special Districts not included.

How it is used
To Estimate your County Taxes for January 2012 levy. Locate your property, on the right hand column under property information you will find the County taxable value. Take this amount and multiply the tax rate 7.94 per thousand.

Town Tax Rate

When it is used
Town Tax Rate: .45 per $1000 of assessment. Town tax is included in the county tax bill sent out the first week of January. Special Districts not included.

How it is used
To Estimate your Town Taxes for January 2012 levy. Locate your property, on the right hand column under property information you will find the Town taxable value. Take this amount and multiply the tax rate .45 per thousand.

School Tax Rate

When it is used
School Tax Rate: used Sept. 2011 Starpoint Central School: 21.93 per $1000 of assessment. City of Lockport School: 25.98 per $1000 of assessment. School tax bills are sent out the first week of September.

How it is used
To Estimate your School Taxes for September 2010 levy. Locate your property, on the right hand column under property information you will find the School taxable value. Take this amount and multiply the tax rate 21.93 per thousand for Starpoint school district and 25.98 per thousand for The City of Lockport school district. If you receive the basic Star Exemption subtract $644 in the Starpoint school district, and $763 in the City of Lockport school district. If receiving the Enhanced Star Exemption subtract $1336 in Starpoint school district and $1583 in Lockport school district.



ORPS Links:

Basic STAR
Enhanced STAR
Enhanced STAR Renewal
E-STAR Authorization for income verification
Low Income Senior
Low Income Senior Renewal
Veterans
Disability - Home
Disability - Person
Clergy
Home Improvement
Business Investment
Non-Profit Mandatory
Non-Profit Permissive
How to file a Grievance
Grievance Form RP-524


Residential Review Application Form

Commercial Review Application Form

Vacant Land Review Application Form



Contact information for the person responsible for technical problems or suggestions for improvement:

Karen Manning
6570 Campbell Blvd.
Lockport, NY 14094
Phone: 716-625-8833 ext 16
Fax: 716-625-6295
kmanning@pendletonny.us