The Assessor is a local government official responsible for estimating the value of all real property within a city, town, or village. These property values are used to determine assessments, which are one factor in calculating real property taxes. The Assessor does not set tax rates or collect taxes.

In New York State, assessors must meet minimum qualification standards established by the New York State Department of Taxation and Finance. This includes completing basic certification courses and ongoing continuing education requirements.

New assessors are generally required to:

• Complete an approved training program within a specified time after taking office
• Pass required assessment administration and appraisal courses
• Participate in continuing education to maintain certification

Training covers topics such as:

• Property valuation and appraisal
• Assessment administration
• Real property tax law
• Exemptions and assessment procedures

Additional information is available through the official New York State assessor training page: 
New York State Assessor Training Information 

The Assessor is responsible for estimating the value of all real property within a city, town, or village. These values are used to prepare assessments, which are one component in calculating property taxes.

The Assessor’s duties include:

• Discovering, listing, and valuing properties
• Maintaining accurate property records
• Administering property tax exemptions
• Reviewing property sales and market data
• Assisting property owners with assessment questions
• Preparing and maintaining the annual assessment roll

The Assessor does not determine tax rates or collect property taxes.

In New York State, real property is assessed by estimating its market value as of a specific valuation date. Assessors use information such as recent property sales, construction costs, property characteristics, location, and income data for commercial properties to determine value.

Once the market value is estimated, the value may be adjusted according to the municipality’s level of assessment to calculate the property’s assessed value. Assessments are then used as one part of the process for determining property taxes.

Assessors regularly review property records and market trends to help ensure assessments are fair and equitable.

No. In New York State, property owners are not required to allow the Assessor into their home. However, allowing an interior inspection can help the Assessor maintain accurate property records and ensure the property is assessed fairly.

If the Assessor is unable to inspect the interior, the assessment may be based on the best available information, including exterior observations, property records, building permits, and comparable properties

In addition to determining property assessments, the Assessor performs a variety of duties related to the administration of the real property tax system. These duties may include:

• Processing property tax exemption applications
• Maintaining and updating property ownership and inventory records
• Reviewing building permits and property improvements
• Assisting residents with assessment questions and exemption information
• Preparing the annual assessment roll
• Defending assessments during administrative and legal review proceedings
• Analyzing local real estate market trends and sales data
• Working with county and state agencies on assessment reporting requirements

The Assessor’s goal is to ensure that all properties are assessed fairly and uniformly according to New York State Real Property Tax Law.

If you have questions about your property assessment, exemptions, or assessment procedures, you may contact your local Assessor’s Office. The Assessor can provide information about property records, assessment data, exemption eligibility, and the assessment review process.

You may also visit the New York State Department of Taxation and Finance website for additional information about assessments and property taxes.

New York State Property Tax Information