Assessor’s Office

New York State Real Property Tax Assessment

By law, the Town follows the New York State Assessment Calendar:

• • Valuation Date: July 1 of the preceding year. The real property price level for the assessment cycle is frozen as of this date.
  • Taxable Status Date: March 1. Assessments are based on the physical characteristics of the property as of this date each year. All exemptions must be filed on or before March 1.
  • Final Roll Date: July 1 of the current year.
  • Informal Reviews: July 1–March 1. Property owners may request an informal review of their assessment. Contact the Assessor’s Office to schedule an interior and exterior inspection of your property. The purpose of the inspection is to ensure that all information the Town has is correct and to give the property owner an opportunity to discuss the assessment and provide relevant information. If the property owner has had a recent appraisal, a copy would be helpful. Any change in assessment will be sent between May 1 and May 15.
  • Formal Assessment Review: Fourth Tuesday in May. A property owner may request a formal review after receiving notification from the informal review. The fourth Tuesday in May is the last day to have an assessment reviewed for the current year.

Formal Assessment Reviews

If you own property in New York State, you are eligible for a formal review of your assessment. There are two levels of formal review:

Administrative Review

Commonly referred to as the grievance process, administrative review is conducted at the Town level. Any person who owns property in the Town can file a grievance. Only the assessment on the current tentative assessment roll can be grieved; assessments from prior years cannot be grieved. There is no cost to grieve an assessment, and you are not required to hire a lawyer.

New York State recommends doing your homework before pursuing a formal review, including developing an estimate of your property’s market value.

Complete and file all grievance forms at the Town Clerk’s Office. The Town’s Assessment Review Board is responsible for hearing assessment grievances. You have the right to attend the hearing and present statements and/or documentation in support of your grievance. You may appear personally, with or without an attorney or other representative.

The Town Assessor is required by New York State regulation to attend all formal hearings of the Assessment Review Board and has the right to be heard on any property assessment complaint. The Town Assessor does not participate in determining the grievance. The Assessment Review Board deliberates and makes a determination regarding all grievances. You will receive a notice of the Board’s determination.

You may seek a judicial review of your assessment if you are dissatisfied with the Board’s determination. The Town of Wheatland Assessment Review Board meets every year on the fourth Tuesday of May between 4:00 PM and 8:00 PM.

Judicial Review

To pursue judicial review, you must first complete administrative review. There are two judicial review options: a Small Claims Assessment Review, which is a low-cost option available to most homeowners, or tax certiorari proceedings in State Supreme Court. To pursue tax certiorari proceedings, you should contact an attorney.

Property Tax Exemption Information

The Town of Wheatland Assessor’s Office administers partial tax exemptions allowed under the New York State Real Property Tax Law for those who meet eligibility requirements. Some of the most common residential tax exemptions include:

• • Senior citizens with limited income
  • People with disabilities and limited income
  • Veterans

Contact the Town of Wheatland Assessor’s Office to make sure you meet all State requirements for an exemption. The office will be glad to assist with your questions. Application forms are available in the Assessor’s Office at the Wheatland Municipal Building, 22 Main Street in Scottsville. Forms are also available online through the New York State Department of Taxation and Finance.

The filing deadline for any exemption is March 1 of each year. Please contact the Town of Wheatland Assessor’s Office with any questions.

New York State STAR Exemption

The New York State School Tax Relief Program, more commonly known as the STAR Program, is a school tax relief program aimed at reducing school district property taxes on the primary residences of New York residents.

What’s new

There have been changes in how certain homeowners apply for STAR and how they receive their STAR benefit. If you’re applying or reapplying for the Enhanced STAR exemption, you must enroll in the Income Verification Program (IVP). You only need to enroll once, and you will receive the exemption each year as long as you remain eligible. Additional benefits include:

• • The comfort of knowing you cannot miss the renewal deadline because it does not apply to you.
  • Privacy—you will no longer need to share income tax returns with the Assessor’s Office.

In the first year, the assessor will verify your eligibility based on the income information you provide. In following years, your income eligibility will be verified automatically. You will not need to reapply for the exemption or provide copies of your tax returns to the local assessor.

New applicants who qualify for Basic or Enhanced STAR

• • You will register with New York State instead of applying with your assessor.
  • If you qualify for STAR, you will receive a STAR credit in the form of a check rather than a property tax exemption. The dollar value of the credit will be the same as the property tax exemption.

New applicants who qualify for Enhanced STAR now or in the future

You do not need to register separately for the Enhanced benefit if you have already registered for the Basic benefit. When you register for the STAR credit, the Tax Department will automatically review your application to determine whether you are eligible for the Basic or Enhanced STAR benefit amount.