WHO IS THE ASSESSOR?

The assessor is a local government official who estimates the value of real property in a town.  This value is converted into an assessment.  The assessment is one of the many components in the computation of real property tax bills.

WHAT DOES THE ASSESSOR DO?

·       The assessor is responsible for preparing the assessment roll every year.  The assessment roll contains the assessments for every parcel located in the town.  In addition to assessments, the assessment roll shows exemptions, some property owner information, and the parcel acreage.

·       The assessor inspects new construction and major improvements ensuring that assessments are based on the property's current inventory.

·       The assessor approves and monitors property tax exemptions.  The most common exemptions are School Tax Relief (STAR), Veterans, and Agricultural.  Applications and instruction for these and other exemptions can be found on the frequently used forms and instruction tab on this page

·       The assessor 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 verified.

WHAT DOES THE ASSESSOR NOT DO?

•       Does not provide true taxes
•       Does not provide phone numbers for Town of Farmington residents
•       Does not answer questions regarding zoning
•       Does not answer questions regarding building permits

IMPORTANT DATES TO REMEMBER:

• March 1st 
  • Taxable status date.  The assessment reflects the ownership and physical condition of the property as of this date.  Also, exemption applications must be filed with the assessor by this date.    

• May 1st
  • Tentative roll with proposed assessed values on each property is filed on this day. 

• Fourth Tuesday in May
  • Grievance Day.  The Board of Assessment Review (BAR) meets to hear assessment complaints.  This is the last day property owners may file a formal complaint seeking a reduction in their tentative assessment. 

• July 1st
  • Final roll with final assessed values is filed on this day.  This roll includes any changes approved by the BAR.

•  Prior July 1st
  • Valuation date.  Property is assessed based on what its market value would have been on this date given its condition on taxable status date.

LINKS:

• New York State Office of Real Property Service (http://www.orps.state.ny.us/)
• ONCOR          (oncor.co.ontario.ny.us/oncor)
• Real Property Tax Department (www.co.ontario.ny.us/real_prop_tax)