The Village Assessor establishes a value on real property so that school, county, town, and special district taxes can be apportioned among the property owners. The Village Assessor reviews recent sales every year, to determine the market values of residential and commercial properties.

The tentative assessment roll is available from the Village Assessor on February 1st, and notices of any changes in assessments are mailed to property owners at that time. Any person may examine their own assessment, or that of any other parcel in the Village. Property owners who feel that their property assessment is inequitable must file a protest between February 1 and Grievance Day. In accordance with New York State law, Grievance Day is set as the third Tuesday in February.

The final assessment roll for the Village is released on April 1st.

The Assessor administers real estate property tax exemptions authorized under state and local law. These include:

• Partial exemption for veterans, elderly and physically disabled people

• Partial or full exemptions for certain parcels owned by nonprofit organizations which qualify by reasons of religious, charitable, educational, or cemetery use

In all cases, applications for these exemptions must be filed by December 30th.