Source: http://oswegocounty.com/rpts/dates.html
Timestamp: 2018-03-23 16:58:30
Document Index: 247597758

Matched Legal Cases: ['§ 301', '§ 512', '§ 524', '§ 552', '§ 301', '§ 512', '§ 524', '§ 552']

Important Dates in the Assessment Year
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.
The physical condition and exempt status of the property are used as of this date for the upcoming assessment of the property. The Taxable Status Date is also the final date to file all exemption applications or renewals with your local assessor.
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 acting under RPTL § 512, upon complaint of the property owner.
- 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.
Board of Assessment Review Definition
A quasi-judicial panel consisting of three or five members appointed by the municipality to hear and make determinations on assessment grievances brought forward by property owners.
Small Claims Assessment Review Definition
A procedure for contesting an assessed value on residential property that can be performed without the use of an attorney. Small Claims may only be pursued if the property owner brought their grievance before the Board of Assessment Review in May.
RPTL § 301
"Valuation date. All real property subject to taxation, and assessed as of a March first taxable status date, shall be valued as of the preceding first day of July. The valuation date of real property in a city or town not subject to the provisions of this section shall be determined as of the date provided by law applicable to such city or town, or if not so provided, then as of the taxable status date of the city or town. The valuation date of the real property entered on any assessment roll shall be imprinted or otherwise indicated at the top of the first page of each volume of such roll."
RPTL § 512
"Hearing of complaints. 1. Beginning on the fourth Tuesday of May, or such other date as is established by city charter, county charter, county tax act or other special law, and so many days thereafter as the board of assessment review deems necessary, such board shall meet to hear complaints in relation to assessments. [...]"
RPTL § 524.3
"3. [...] Such statement shall also include a statement, which, if signed by both the assessor and the complainant or his or her authorized representative shall constitute a stipulation to the assessed value to be applied to the subject parcel. Where such stipulated assessed value is entered on the final assessment roll, no review of the assessment shall be allowed pursuant to article seven of this chapter."
RPTL § 552
"Correction of errors on tentative assessment rolls. 1. Clerical errors, unlawful entries and errors in essential fact on tentative assessment rolls may be corrected in accordance with the provisions of this section. [...]"