STAR (Basic)- available to homeowners on their PRIMARY residence regardless of age or income. This exemption is only on school taxes.
STAR (Enhanced) - available to homeowners on their PRIMARY residence who are 65 or over, based on income. This exemption is only on school taxes.
Senior Citizen's 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 for veteran's who served during wartime, and an additional 10% for those who served in a combat zone. There is also an additional exemption for disabled vets.
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 5th year. Applies to School, Town and County taxes.
Volunteer Firemen's Exemption - Available to firemen and ambulance service members who have been an active member of the company for 5 or more years. The exemption amount is 10% off the assessed value but not to exceed $3,000 on their primary residence. Applies to School, Town and County taxes.
For questions on any of these exemptions, you should contact the assessor at (315)-848-3121 ext. 103
Geoportal Map of St. Lawrence County
Use this interactive map of St. Lawrence to view town boundaries, zip codes, school, voting and agricultural districts. It will also show wet lands and tax parcel boundaries for every town in St. Lawrence County.
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.
"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.
This information has been compiled from the NY State Office of Real Property Website
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
2014 Tentative Assessment Roll