Property assessment in New York is handled locally, not by a single statewide office. Your assessor sets the value on which your property taxes are based. That person does not set tax rates, mail bills, or collect payments. The split confuses many owners, who call the wrong office and lose days. This page explains how assessors are organized across New York's 62 counties, when the key deadlines fall, and how to reach the right person. Our directory lists 282 assessor offices, from small town halls such as Angelica and Andes to city offices such as Cortland and Auburn. You can match your parcel to the office that actually keeps its record.

Who Runs an Assessor's Office in New York: Towns, Cities and Counties

New York assesses property one municipality at a time. More than 900 towns and the state's cities each maintain their own assessment roll, and the Real Property Tax Law sets the rules they follow. The state Department of Taxation and Finance, through its Office of Real Property Tax Services, supervises the system, publishes annual equalization rates, and supports training for assessors. It does not set your value or hear your complaint.

At the local level, an assessor may be elected or appointed. Appointed assessors serve fixed six-year terms and must meet state education requirements. A town can use a single assessor or a three-member board, and small towns sometimes share one assessor. Most villages simply use the town roll, so a village clerk will usually send you back to the town office.

Counties play a supporting role. Many operate a real property tax service agency that maintains tax maps and parcel data for the towns. Nassau County is a notable exception because it assesses centrally, and New York City values property through its Department of Finance. In Wyoming County, the county tax office in Warsaw (585-786-8828) sits alongside town offices such as the Arcade Town Assessor at 15 Liberty Street and the Attica Assessor on East Main Street Road. Ask which office holds your parcel's record before you drive anywhere.

Match the Office to the Municipality, Not the Mailing Address

Mailing addresses mislead in New York. The Irondequoit Assessor, at 1280 Titus Avenue (585-467-8840), uses a Rochester mailing address but serves the Town of Irondequoit in Monroe County. The Parishville Assessor lists a Potsdam address, and the Princetown Assessor lists Schenectady. Both serve their own towns, in St. Lawrence County and Schenectady County. There is also a Rochester Assessor in Accord, which serves the Town of Rochester in Ulster County, not the city in Monroe County. Check your deed or tax bill for the municipality name, then call that office.

The New York Assessment Calendar: Key Dates for Homeowners

Assessment in New York follows a fixed annual cycle, and missing a date can cost you a full year. In most of the state the dates below apply. Some cities and counties use different schedules, so confirm with your local office.

Grievance Day is the main chance to challenge a value. Bring your property record card, photos of any defects, and evidence such as recent sales of similar homes, a recent appraisal, or repair estimates. The Board of Assessment Review is made up of local appointees, not assessor staff. If you cannot attend, you can usually submit a written complaint on state Form RP-524.

If the board denies your complaint, owners of owner-occupied one-, two- or three-family homes can file a Small Claims Assessment Review petition. It costs a modest filing fee and does not require a lawyer. Other owners may go through a full court proceeding under Article 7 of the Real Property Tax Law, where an attorney is wise. The small claims route generally requires that you filed a timely grievance first.

Metro and Rural Assessor Offices in New York

Experience varies sharply by region. Westchester County has the most listings in our database. Its dense mix of cities, towns and villages means high property values, larger staffs and busy grievance seasons. Around Buffalo, Erie County towns such as Alden (3311 Wende Road, 716-937-6969) and Evans (8787 Erie Road, Angola, 716-549-5752) handle many parcels. Some publish parcel data online, so check the town website before you visit.

Rural offices work differently. In the Southern Tier and North Country, a town assessor may be part-time and keep limited public hours. Examples include the Andes Town Assessor at 115 Delaware Avenue (845-676-3737) and the Addison Assessor at 21 Main Street (607-359-4825). Call ahead, leave a message with your tax map number, and ask which days the office is staffed. In small towns, a records error can often be fixed with one phone call.

Cities run their own offices as well. The Cortland City Assessor (13 Church Street, 607-753-1232), the Auburn City Assessor (24 South Street, 315-255-4125) and the Amsterdam City Assessor (61 Church Street, 518-841-4334) maintain city rolls separate from the surrounding towns. The Elmira Town Assessor (1255 West Water Street, 607-734-1486) is separate from the City of Elmira, so do not assume a city mailing address means a city parcel.

Each municipality assesses at its own percentage of market value. Two neighboring towns can therefore show very different assessed values for similar houses. The state's equalization rate lets you convert an assessed value into an estimated full market value. Divide your assessed value by the rate before you compare it with recent sales.

Exemptions Handled by New York Assessors

Assessors process most of the exemptions that reduce taxable value. Apply to your local assessor by the March 1 taxable status date, and bring proof that you qualify.

The School Tax Relief (STAR) exemption is the best known. Homeowners who already had the exemption before the 2019 program change generally keep it through their assessor. New applicants since then register with the state Department of Taxation and Finance and receive a credit instead. Enhanced STAR for seniors 65 and older carries income limits that the state updates, so check the current figure before you apply.

Many other exemptions are local options or vary by municipality, which is why benefits differ from one town to the next. They include senior citizen exemptions based on age and income, veterans exemptions, exemptions for people with disabilities and limited income, and agricultural assessments for qualifying farmland. Bring a deed, proof of age or income, a discharge paper such as a DD-214 for veterans, or farm income records. Ask the assessor what your town offers, and do not assume a neighbor's exemption applies in your municipality.

Before You Call or Visit a New York Assessor

A little preparation saves a second trip. Gather your parcel's tax map number, usually written as section, block and lot, along with your street address and a recent tax bill. Ask for the property record card first, since it shows what the assessor believes about your home. Write down the name of the person you speak with and the date. If you plan to dispute a value, ask when the tentative roll is available and where Grievance Day will be held. Follow any phone conversation with a short email or letter. Written records matter if you later go to the Board of Assessment Review or the small claims process.

Property assessor offices in New York operate under state property tax statutes that specify how properties must be valued, how often reappraisals occur, and what exemptions are available to qualifying homeowners. The state department of revenue or taxation typically provides oversight and technical guidance to county assessors to ensure consistent valuation practices statewide.

Assessor locations are available in 273 cities across New York. They are spread across 55 counties.

Cities with the highest concentration include Rochester, Elmira, Cortland, where high real estate activity and complex commercial properties create greater demand for assessor services and property valuation resources.

Property owners in New York should verify that their primary residence homestead exemption is active and confirm the annual appeal deadline with their local assessor office, as missing the deadline means waiting until the following tax year to contest a valuation.

Assessor by Counties

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Many county assessor offices in New York now offer online property search tools where homeowners can view their assessed value, recent sales history, and exemption status without visiting the office. If you have questions about a recent reassessment notice, calling or emailing the assessor's office is often the fastest way to get a response before filing a formal appeal.

Browse Assessor by county across New York to find the nearest location.

Regional Patterns Among New York Assessor Offices

Assessor offices in New York look different depending on where you live. In Western New York, Chautauqua County has 10 listings spread across small towns and villages, and each town keeps its own roll. In the Southern Tier you will find the Owego Assessor at 2354 New York 434 in Apalachin (607-687-0123), the Bainbridge Assessor at 15 North Main Street (607-967-5232), and the Avoca Town Assessor at 3725 Mill Road (607-566-2554).

The Hudson Valley adds more variety. Ulster County has 11 listings, among them the Rochester Assessor on Scenic Road in Accord (845-626-0920). Further north, the Athens Town Assessor at 2 1st Street (518-945-1044) serves Greene County. The Sand Lake Assessor at 8428 Miller Hill Road in Averill Park (518-674-2485) serves Rensselaer County.

Central and Northern New York offices tend to be small. The Lysander Assessor at 6 Lock Street in Baldwinsville (315-638-0839) serves a town in Onondaga County. The Adams Assessor at 3 South Main Street (315-232-7647) serves a Jefferson County town. In offices like these, a short call is often the quickest route to an answer. Whatever the region, ask about office hours, because part-time schedules are common outside the larger cities. Each listing in our directory shows its own address and phone number, so confirm hours before you visit.

New York Assessor FAQs

In most New York towns, Grievance Day falls on the fourth Tuesday in May, after the tentative assessment roll is filed on May 1. Some cities and counties follow different dates, so confirm with your local assessor. Bring a completed complaint form (RP-524), your property record card, photographs of any defects, and proof of value such as recent comparable sales or an independent appraisal. If you cannot attend, most boards accept a written complaint delivered before the deadline. The Board of Assessment Review decides your case, so keep copies of everything you submit.

No. The assessor only determines the value of each parcel and decides which exemptions apply. Tax rates come from the budgets of your town, county, school district and special districts, which spread the total levy across the assessment roll. Payments go to the tax collector or receiver of taxes for your town or city, and unpaid taxes are generally turned over to the county. If your bill seems high, the assessor can check whether your value and exemptions are correct. Questions about budgets belong with the school board or town board. Knowing that split helps you contact the correct office.

A property record card lists your parcel's lot size, building details, assessed value and exemptions. It is a public record. Start by calling or emailing your town or city assessor with your address and tax map number. Many offices post cards or parcel data online, while others hand over a copy at the counter. Under the state Freedom of Information Law, a written request is always an option, and a reasonable copying charge may apply. Review the card for errors such as wrong square footage, extra bathrooms, or a finished basement that does not exist. Corrections can often be made without a formal complaint.

It depends on when you first applied. Homeowners who received the STAR exemption before the 2019 program change generally continue to deal with their local assessor. New applicants since then register with the state Department of Taxation and Finance and receive a STAR credit rather than a reduction on the tax bill. Enhanced STAR for seniors age 65 and older has an income limit that the state updates, so check the current figure before you apply. Your assessor can confirm which type you hold. The assessor can also explain local exemptions for seniors, veterans or people with disabilities, which use separate applications.

For that year, your options are limited. The Board of Assessment Review generally cannot hear late complaints, and the Small Claims Assessment Review process usually requires that you filed a timely grievance first. A few narrow exceptions exist for clerical errors and unlawful entries, which can sometimes be corrected under a separate state provision. Ask your assessor whether your situation qualifies. Otherwise, plan for the next cycle. Watch for the tentative roll around May 1, request your record card early, and gather comparable sales in the spring. Starting early is the best defense against a missed deadline.

Check your deed, tax bill or school tax statement for the name of your town or city, since the post office name often differs. For example, the Irondequoit Assessor uses a Rochester address, the Parishville Assessor uses Potsdam, and the Princetown Assessor uses Schenectady. Villages generally rely on the town roll, so a village address usually still means calling the town assessor. If you are unsure, the county real property tax service office or the town clerk can tell you which municipality holds your parcel. Once you know, browse our directory by county to find the matching phone number and address.