Assessment Calendar
JULY 1:
Valuation Date (NYS RPTL Section 301) "All real property subject to taxation, and assessed as of March first (Taxable Status Date), shall be valued as of the preceding FIRST DAY OF JULY"
MARCH 1:
Taxable Status Date (NYS RPTL Section 302) "The taxable status of real property in cities and towns shall be determined annually according to its condition and ownership as of the FIRST DAY OF MARCH; and the valuation thereof determined as of the applicable valuation date."
All exemptions must be filed annually by March 1.
MAY 1:
Completion of Tentative Roll (NYS RPTL Section 506)
"On or before the FIRST DAY OF MAY, the Assessors of each city and town shall complete the tentative roll and it shall be filed with the appropriate official."
TEN DAYS PRIOR TO GRIEVANCE DAY:
Notice of Increase Assessments. (NYS RPTL Section 510-a)
"The Assessor shall mail to each owner of real property a notice of any assessment increase."
FIRST TUESDAY AFTER THE FOURTH TUESDAY IN MAY -
Grievance Day (NYS RPTL Section 506, 512) "After publication of the notice and until the FOURTH TUESDAY IN MAY, the Assessor shall make the tentative roll available for public inspection."
"Beginning on the FOURTH TUESDAY IN MAY, or such other date as is established by law, and so many days thereafter as the Board of Assessment and Review deems necessary, such Board shall meet to hear complaints in relation to assessments."
"A LOCAL LAW TO CHANGE THE ASSESSMENT REVIEW DAY, COMMONLY KNOWN AS “TAX GRIEVANCE DAY” IN THE CITY OF ONEONTA, OTSEGO COUNTY, NEW YORK
BE IT ENACTED by the Common Council of the City of Oneonta:
Section 1. Commencing with the year 2014 and each and every year thereafter, the Assessment Review Day, commonly referred to as “Tax Grievance Day”, shall be held on the first Thursday immediately following the fourth (4th) Tuesday of May for the listening and hearing of tax grievances by the Board of Assessment Review with the hours and location to be determined by said Board in accordance with the State Law.
Section 2. This Local Law shall take effect immediately upon its filing in the office of the Secretary of State.
APPROVED BY THE COMMON COUNCIL: February 4, 2014
SIGNED BY MAYOR: February 18, 2014"
JULY 1 -
Filing of Final Assessment Roll and Notice of Completion (NYS RPTL Section 516)
"On or before the FIRST DAY OF JULY, the assessment roll shall be completed and filed with the appropriate clerk and cause a notice to be published that the final assessment has been completed."
