Who is the AssessorThe Assessor is a local government official who estimates the value of real property within the Town’s boundaries. The Assessor’s duties are specified in New York State Real Property Tax Law and generally focus on the maintenance of up-to-date inventory records used for the valuation of real property within The Town of Mamaroneck. The Assessor prepares an annual assessment roll, which is used to distribute the Town, County and School tax liability levied against each parcel of real property.
What does an Assessor do?The Assessor is obligated by New York State law to maintain assessments at a uniform percentage of market value each year. The Assessor signs an oath to this effect when certifying the tentative assessment roll - the document containing each property assessment. The physical description (or inventory) and value estimate of every parcel is required to be kept current. In order to maintain a uniform roll, each year your assessor will need to analyze all of the properties in the Town to determine which assessments need to be changed.
The assessment roll shows assessments and appropriate exemptions. Each year the tentative assessment roll is made available for public inspection on June 1. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final on September 15.
The Assessor performs many other administrative functions, such as inspecting new construction and major improvements to existing structures. This ensures that the record of each property's physical inventory is current and that the appropriate improvements are assessed.
The Assessor also approves and keeps track of property tax exemptions. Among the most common are the Senior Citizen, School Tax Relief (STAR) and Veterans’ exemption.
The Assessor's Office reviews every transfer of real property for accuracy, including the basic information on the buyer, seller, and sale price. Assessment records are updated, and any unusual conditions affecting the transfer are also verified. Results are recorded on form RP-5217 at the real estate closing. The assessor makes corrections to this form.
For more information please see the NYS Department of Taxation and Finance Website