HOW TO USE THIS SITE

WHO IS THE ASSESSOR

The assessor is the official appointed by the Town Board to manage the functions of the assessment office. The assessor’s term of office is six years, and the appointee must obtain and retain state certification.The main function of the assessor is to estimate the value of real property within the Town’s borders. This value is converted into an assessment, which is one component in the computation of property tax bills.

The assessor maintains the assessment roll – the document that contains every property’s assessment. The physical description or inventory, exemption information, and value estimate of every piece of real estate in the municipality is kept up-to-date. This information is available on this site, or may be reviewed at Town Hall by appointment before the filing of the tentative assessment roll (May 1st each year). The only changes that can be made to the tentative assessment roll are through the formal grievance process with the Board of Assessment Review. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered changes, the tentative roll is made final (July 1^st each year).

Assessors are interested only in fairly assessing property in their assessing unit. If your assessment seems correct but your tax bill still seems too high, the assessor cannot change that. Complaints to the assessor or the Board of Assessment Review must be about how the property is assessed. Complaints about high taxes should go directly to the taxing jurisdictions, such as the town or village board, school board or county legislature, who set the tax rates. The assessor does not set tax rates.

WHAT KIND OF PROPERTY IS ASSESSED

All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it. Some examples of real property are houses, commercial buildings, vacant land, farms, etc.

HOW IS REAL PROPERTY ASSESSED

Before assessing any parcel of property, the assessor estimates the percentage of value at which all properties will be uniformly appraised. New York State law provides that all property within a municipality be assessed at a uniform percentage of market value. The Town of Boston uses a uniform percentage of 100%. This means that your assessment should closely match what your house would sell for in today’s real estate market. To estimate values, the assessor must be familiar with all aspects of the local real estate market.

The Town of Boston has entered into an agreement with the State of New York to review assessments on an annual basis. The annual analysis makes it easier to retain our 100% market value, and also enables us to receive State aid. As part of the ongoing Annual Reassessment Program in the Town of Boston, the Assessor’s office will be reviewing and analyzing the assessments of each property in the Town. When the sales of properties in a given neighborhood no longer match the assessments, then an update of assessments must be performed. This is done to maintain fair and equitable assessments according to the tax laws.

2. Cost approach: Calculate what the property would cost, using today’s labor and material prices, to compare a structure with a similar one. This method is used to value special purpose and utility properties.

RESOURCES AVAILABLE

1. Reports: Residential sales and property inventories will be published and available for inspection during our normal office hours.

2. Internet Access: The assessment roll will be on the Internet.

§ Verify property information

§ Review inventory data on an individual property

§ Review current sales information

§ Analyze sales information about similar properties

TIPS ON THE COMPARISON PROCESS

In comparing properties to yours, it is important to remember that location, style, age and size are critical to the comparison process. You should review sales of similar homes in the same general area and of similar size, and make your adjustments from the sale price of that home. Waterfront properties should be compared with other waterfront properties. If you are comparing other assessments of properties that have not sold, don’t forget to check the data and make the necessary adjustments. BE REALISTIC AND HONEST.

The search engine that provides you with comparable on this website are only a tool, and may not be the same comparables that were used in your final value estimate. This is because your estimate was arrived at after careful review of all available comparables and a field review of the exterior of every property. Some of the sales you may find through other assessment sites on the internet may not be valid, arms’ length sales, so be sure that the sales you are using are true market value sales, and not foreclosures, etc.

If you have recently purchased a property in Boston, and if the sale was a true market sale, you can expect your new assessment to be the same as your purchase price. We often hear “Well, I just paid too much”, or “But we really wanted the house and they wouldn’t take less”, but the fact remains that there was a willing seller and a willing buyer, and thus the sale is market value.

INFORMAL REVIEW PROCESS

IMPORTANT DATES IN THE ASSESSMENT CYCLE

March 1st: Taxable Status Date (the deadline for all exemption applications and the completion date for building permits)

May 1st: Tentative Assessment Roll is filed

4th Tuesday in May: Grievance Day (Board of Assessment Review meets to hear all complaints regarding assessments)

July 1st: Final Assessment Roll is filed

October 1^st – March 1^st: Exemption Application Period

IMPORTANT INFORMATION ABOUT THE STAR EXEMPTION

Enhanced STAR is for those residents over 65 as of 12/09. For 2008, income limits have been increased to $74,700 in adjusted gross income. If you are applying for the first time, please submit a copy of your NYS driver’s license with your application and a copy of your 2008 NYS income tax return. No other tax year can be accepted. Enhanced STAR MUST be renewed each year.

Basic STAR is for all property owners under 65. There are no income requirements; the property simply must be your primary residence. Please complete and return form RP-425 to Town Hall by March 1, 2010 ONLY if you have never applied before. No renewals are required for Basic STAR.