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February 14, 2007

Annual Reassessments

TOWNS MAY DEFY STATE ON ASSESSMENTS:

Assessments in Essex County are going up — but only because the state is forcing them skyward.

When the State Office of Real Property Tax Services says assessments need to go up a certain percentage to put properties at full market value, refusal means a town doesn't receive any more assessing aid from the state.

But many town leaders say they're at the point where they don't care about the aid.
The state appears to be forcing higher assessments just for the sake of higher assessments, Supervisor Daniel Connell (D-Westport) said.

A town's assessments are supposed to be calculated using neighborhood property sales, but it doesn't end up that way, he said.

"They throw out all the lower sales, the family sales, so you just end up with your higher sales. The Town of Westport ended up with these million-dollar properties. The system needs to be changed."
Moriah would lose $16,000 in state assessment aid for being at 93 percent of full value this year, Supervisor Thomas Scozzafava (R-Moriah) said.

"It's just a horrible situation the (town) assessors are placed under. Some of them are just adjusting the roll by that percent. We need to get out of this once-per-year (reassessment) time frame."

A bill introduced by Sen. Betty Little (R-Queensbury) would stretch reassessment requirements to every three years instead of annually.
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State Real Property Tax Law does not require assessments to be at 100 percent of market value. The law does require assessments to be at a uniform percentage of market value in a municipality.

According to the State Office of Real Property Tax Services, there is no statutory mechanism for enforcement of the requirement.

But Scozzafava said that if they don't do what the state wants, they're penalized in School Tax Relief (STAR), veterans exemptions and state aid.
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The state puts towns under the gun to satisfy its requirements, Supervisor Anthony Glebus (R-Lewis) said.

"Maybe it's the time for all of us to band together. Something needs to be done to correct this unjust situation."

Supervisor Jeanne Ashworth (D-Wilmington) said Wilmington had to raise its assessments by 25 percent last year and wants 28 percent this year.

"The Town of Wilmington is looking at over a 50-percent (assessment) increase in two years. This is completely unrealistic."

August 17, 2006

Assessing Changes

MORIAH SETS HEARING ON ASSESSOR SWITCH:

By a split vote, the Moriah Town Council has decided to hold a public hearing on the possible switch from a Board of Assessors to a single elected assessor.

The council voted 3-2 to hold the hearing, at 6 p.m. Wednesday, Aug. 30 at Moriah fire hall, to decide if it will put the issue on the November general election ballot.

If voters supported the creation of an elected sole assessor, the post would be elected in 2007 for a six-year term starting Jan. 1, 2008.

2 TOWNS TO MERGE ASSESSMENT OFFICES

The [Town of Fishkill] town board voted Wednesday morning to combine the town's assessment operations with those of the Town of Wappinger.

The towns have discussed forming a joint assessment department for more than a year. The measure that passed Wednesday set Jan. 1 as the target date for launching that plan.

A contract still must be signed between Fishkill and Wappinger. The town boards then would have to agree on the appointment of a joint assessor.

Property assessments in the towns would be maintained at the same equalization rate, which is a comparison of assessments to market values.

July 13, 2006

Town of Vestal

JUDGE ORDERS VESTAL REASSESSMENTS:

A state Supreme Court judge has ordered the Town of Vestal to reassess 17 properties and refund any overpayments due to the residents who challenged the town's property assessment method last fall.

The property owners filed suit in October, claiming their houses were assessed using a different method than older, similar homes. As a result, the residents said they bore a higher tax burden than other residential property owners. All of the residents own homes built or improved upon since 2002.

In his opinion, issued July 3, Judge Philip R. Rumsey found nothing wrong with reassessing improved property or using current market data to calculate property value.

"What is unacceptable, however, is precisely what has occurred here -- using one procedure, based on current market value, to assess only newly improved properties, while other, comparable properties within the assessing unit, which have not been recently improved, carry assessments calculated by using another, more favorable method," he wrote.

From the mid-1970s until 2003, Assessor Joanne McNeal used 1965 data to assess newly built homes, court documents stated. For improved homes, she added the value of the improvements to the base value. When Peter Dziedzic became assessor in 2003, he used current market data to calculate homes and reassessed improved homes in their entirety, court documents say.

"This is pretty much a total victory," said Paul T. Sheppard, the attorney who represented the residents. "The only thing we asked for that was not granted was a town-wide assessment."

Rumsey's decision only applies to the residents' assessments for the 2005 tax year, Sheppard said.

Vestal has not had a town-wide assessment since 1965.

As a result, homes are assessed at a fraction of their full market value. The average Vestal home -- assessed at $6,000 -- has a full market value of about $107,720.

The Vestal Town Board is reviewing the decision, said Town Supervisor Peter Andreasen, and had no further comment.

Town of Minetto

IN MINETTO, ASSESSMENTS AGAIN COME UNDER FIRE:

Twenty-eight residents crowded the Minetto Town Board meeting this week to complain about their home assessments hoping to find out what steps they could take to alleviate their woes.

Minetto resident Ron Benenek complained about the “massive inconsistencies” between assessments and the fact that the board was telling residents to wait before taking action.

“What are we supposed to wait for?” he asked the board.

Town of Minetto Attorney Doren Norfleet responded by saying there were two choices. One choice was to wait until September and ask for a public vote to change the voted assessors position to a board-appointed position. This would give the town board greater control over how future assessments are handled by being able to evaluate the performance of the assessor and possibly terminate them if needed. Currently, the elected assessor cannot be terminated.

The second choice was to wait for the New York State Legislature to vote on a new bill that may give town boards more control over assessors.

“I am not sure what is in this bill specifically, but if it passes in the next 30 days, I will certainly look into and report back to what this would mean for the town of Minetto,” Norfleet said. “There may be an opportunity for the town board to step in and appoint an assessor.”

One thing that was clear was that little could be done to change this year's assessments that have garnered complaints from many residents.

“Residents voted for the structure we have now and the assessments have been completed within that structure,” Norfleet said. “The town board can take no action. There is nothing that can be done about this assessment unless an individual resident wants to a file a small claims case.”

Bravo, Mr. Norfleet.

May 23, 2006

Taxing Timber

TREES MEAN $$$:

Did you know trees can be taxed?

Most people aren't aware standing timber on properties - which in some instances totals thousands of dollars - can be considered part of the value.

The reason is simple: Inclusion of timber value is rarely done. But that may soon change.

The topic has been gaining volume as local town officials, legislators and conservationists debate its implications. Yet the provisions for timber assessment themselves, according to Joe Hesch, public information officer for the state Office of Real Property Services, are hardly new.

Hesch said standing timber has been in the real property tax law for more than 100 years. This year, however, it's become a top priority of forestry officials who are concerned about the financial impact of including trees in property assessment formulas.

“There's really no equitable way for assessors to put a number on somebody's land,” said forester Pete Collin. “The value of a wood will change every year. You can't hire a forester to cruise every tree every year. It's a very controversial law.”

Collin said taxing standing timber might cause people to chop down their trees simply to save money.

Mark Lawton, a western New York forester, agreed. He said the Southern Tier is made up of anywhere from 60- to 80-percent timber ground, and it would cause logging companies to chop too many trees before allowing enough growth. Currently he said the companies only cut a certain number of trees every year because they need at least 15 years to regenerate.

“It wouldn't surprise me that people would try to cut,” Collin added. “Essentially trees become a pest and a tax liability.”
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Loggers aren't the only people taking notice. State Sen. Catharine Young, R-Olean, has drafted a bill to amend that portion of the property law to exclude forestland from home assessments. According to the document, Young believes municipal service costs have risen, which will cause local governments to look for ways to increase their tax base.

“We've seen the devastating impact, and we need to end it,” she said. “In New York state it seems like we tax everything, and it's amazing we even tax trees.”

May 17, 2006

Town of Owego

OWEGO WEIGHS TAX BREAKS FOR HOMEOWNERS:

Town officials are considering proposals that would grant property tax breaks to first-time home buyers and current homeowners who complete capital improvements on their properties.
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The first proposal would give a five-year tax break to first-time homeowners who build a new one-family house, townhouse or condominium, or renovate an existing house within the town. The property tax exemption would begin at a 50 percent for the first year. It would decrease 10 percent each year thereafter, until the property is at full taxes after five years.
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The second proposal -- for current homeowners who spend more than $3,000 on capital improvements -- would be an eight-year tax break. The taxes would begin at 100 percent exemption the first year and be reduced by 12.5 percent each year until the property is at full value after eight years. Eligible applicants must complete reconstruction, alterations or improvements -- not ordinary maintenance or repairs -- worth at least $3,000.

The proposals are permitted, respectively, by Section 457 and Section 421-f of the Real Property Tax Law.

April 21, 2006

Town of Cheektowaga

WEB SITE POSTING CAUSES PRIVACY STIR:

Town officials have launched an investigation into how photographs of the interior of at least one home and its floor plan were posted on the town’s official Web site.

The photos were posted on the town’s online assessment portion of the Web site, but Town Assessor Brian M. Hess said that only pictures displaying the front exterior of homes were meant to be posted.

One resident, who was visible in the photos, took little solace when informed that the photos were no longer online. In addition to the individual’s likeness, the floor plan and interior pictures of the resident’s home were also online.
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Hess said that there were at least two other individual complaints about pictures and floor plans posted on the town’s Web site. One complainant said that a photo showed her working in her garden; another said that a floor plan of his home was posted online.

Town Attorney Michael S. Stachowski said that Cheektowaga may have violated New York State’s civil rights law by posting the photos.

Stachowski said that the town "took action" as soon as officials learned of the images.

Stachowski added that his department was never notified prior to posting the photos.

"No one had talked to the law department before they put this Web site together," Stachowski said. "No one talked to the law department about the contents."

Hess said that the pictures were taken before he became town assessor.

Asked if assessors or appraisers normally take interior photos of private residences, Hess replied, "no."

The updated Online Assessment Roll System is an upgrade that became possible through a $30,000 New York State grant.

The front exterior shots were to be posted online to provide assistance to residents who may want to compare homes or challenge assessments.