Town of Jerusalem

TOWN ASSESSOR
Vernon Brand

Email: assessor@jerusalem-ny.org
Telephone: 315-595-2840
Fax: 315-305-3507

Email: ZAP@jerusalem-ny.org
Telephone: 315-595-2840
Fax: 315-305-3507

• Assessment of real property
• Administration of School Tax Assessment Reduction (STAR)
• Veterans' exemptions
• Agricultural land exemptions
• Agricultural building exemptions
• School and property tax questions

Town-wide Revaluation 2018 Roll

Assessment Change Notices for the 2018 Town wide revaluation will be mailed in end of March to all property owners. Informal review appointments for the 2018 town-wide revaluation are being scheduled Mar 29th ~ Apr 11th, M - F during the hours of 8am 3pm. If you wish to schedule an informal hearing they will be limited to 5 minutes AND only by appointment with proof & and a filled out Informal Review form - available on Town of Jerusalem website/Assessor Dept. or at the Assessor’s Office. You can schedule an appointment either by email at: assessor@jerusalem-ny.org or call Assessor office 315-595-2840 or 315-595-2726 if not available. If you need to schedule appointments later than normal office hours, we can try to accommodate you as best we can.

The function of the Assessor’s office is to maintain a fair and equitable tax value on all real property within the Town. We administer this function by following New York State Real Property Law under the auspice of the Yates County Real Property Tax Service and the New York State Department of Taxation and Finance. To maintain a fair and equitable assessment we constantly review our records, updating inventory when necessary. We continue this process by visiting new construction and recording physical changes to existing properties on our property record cards. Our reference to inventory includes new house construction, changes to square feet living area (additions), decks, porches, barns, sheds, permanent dock, garages, etc.

Tax rates are applied to Taxable Value (Assessed Value minus exemptions) and are set by the various taxing jurisdictions resulting in your property and school tax bill. School tax bills are sent by and paid to the school tax collector. Property tax bills are sent by and are paid to the Receiver of Taxes for the Town of Jerusalem. Please direct questions regarding taxes to the applicable Taxing jurisdiction.

DATES TO REMEMBER:

• March 1st - Taxable Status Day
  (exemption filing deadline and status of completion or condition of real property)
• May 1st - Tentative Assessment Roll filed annually
• Fourth Tuesday in May - Grievance Day
• July 1st - Final Roll filed annually and Valuation Date

Grievance Day

Grievance day for 2018 is Tuesday, May 22nd from 4pm-8pm. Beginning May 1st, if you are still unsatisfied with the assessed value after your informal review meeting you can schedule an appointment for grievance. You must submit the completed grievance form RP-524 and supporting documentation to the Assessor’s office on or before May 22nd, to be heard. Complaint forms and information on “What To Do If You Disagree With Your Assessment” are available from the Assessors office after May 1st or online at: https://www.tax.ny.gov/pit/property/contest/contestasmt.htm

Property Tax Exemptions

The deadline to apply for property tax exemptions is March 1st of each year. Forms can be obtained from the Assessor’s office or from the Office of Real Property’s website: www.tax.ny.gov and go to Government & Researchers.

New STAR Changes

NY State Legislation has changed the law regarding the STAR program. New STAR recipients will now receive a check directly from New York State instead of receiving a school property tax exemption. The amount of the STAR benefit will be the same. New Basic and Enhanced STAR applicants must register with New York State Tax Department to receive a STAR check. Register for the School Tax Relief (STAR) Credit anytime online at www.tax.ny.gov/star or by phone at (518) 457-2036 weekdays from 8:30AM to 4:30PM. Should you have any questions regarding the School Tax Relief STAR Credit please call (518) 457-2036.

STAR - BASIC & ENHANCED - Everyone is eligible on his or her primary residence. Land- contract owners and owner-occupied Manufactured homes in parks are also eligible. You are only allowed 1 STAR exemption in NYS. If you will be 65 by 12/31/18 you may be eligible for the Enhanced STAR exemption. The income limit for Enhanced STAR exemption is $86,000-based on your 2016 income tax return. If you currently have a basic STAR exemption on your property, contact the assessor to apply for the Enhanced. Deadline to apply is March 1st. If you do not currently receive a STAR exemption, you are subject to the new STAR rules enacted in 2016.

2018 REASSESSMENT PROJECT INFORMATION PAGE
Town of Jerusalem NY Reassessment Project Information Page.

Xxxxx Data Mailers have been sent to all residential improved properties. The data mailers contained property inventory that was collected by our Data Collectors. The data mailers were provided to the property owners so they could verify the accuracy of the data that was collected and make corrections if necessary.

Nov 2017 data collection phase of the project visiting all properties in the town is completed.

Nov 2017 Valuation work has been completed on all properties. The new preliminary market / assessed values with an estimate of tax change are expected to be mailed to all property owners mid -March 2018.

Town of Jerusalem Reassessment Project Schedule of Important Dates

• End of March 2018 all preliminary assessment Change of Assessment notices were mailed out to the public.
• Mar 29th - Apr 11th , M-F during the hours of 8am 3pm. scheduled informal meetings with property owners to discuss their property inventory and market value / not taxes.
• Before the 2018 Tentative Assessment Roll is published, decisions from informal meetings and assessor made changes whether increases or decreases, will be mailed out.
• May 1st, 2018 the 2018 Tentative Assessment Roll is filed, which is the starting period for filing applications with the Board of Assessment Review. The assessor and staff will also be available during this time to meet with the public and discuss their market values.
• The Board of Assessment Review meeting will be held on Tuesday May 22nd, 2018 4-8pm. At the discretion of the Board of Assessment Review additional meetings may be scheduled if needed.
• June 30, 2018 all decisions of the BAR (Board of Assessmant Review) will have been mailed.
• July 1st, 2018 the Final Assessment Roll is filed.

• July 30, 2018 is the time period for filing Small Claims and Certiorari cases with the Yates County Clerk.

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Useful Links:

• What is a reassessment and why are they needed?
• CURRENT TAX RATES
• Link to Assessment Rolls
• Link to Yates County Property Information Online:
  Note: this database is updated only once a year and MAY NOT reflect current data.
• Link to Property Taxes & Assessments (What you should know ORPTS presentation)
• Link to Penn Yan School Tax lookup

Videos:

• About Property Taxes & Assessments
• Contesting An Assessment
• Is Your Assessment Fair?

 

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To contest your COA (Change Of Assessment):
Please read the following and return the Informal Review Form to the Assessor’s Office within 12 days after you receive it in the mail .

Please fill out the appropriate form below prior to an informal meeting, should you request one.
Once we receive a completed form we will contact you to set up an appointment:

1. Residential Review Application: forms 1 & 2
2. Vacant Land Review Application: forms 1 & 2
3. Commercial Review Application: form 1, (2 & 3 Optional)
   If 2 & 3 are not provided, we will use market value.