In New York State, assessment offices are required to adhere to specific legal dates. For most towns and some cities, the following dates are:
March 1: Taxable Status Date
The status of properties as of this date each year. For example, if a property is under construction the assessor determines a percentage of completion and values the property based on this status. So, if a property is 50% completed construction, 50% of the value is placed on the assessment roll.
This date is also the deadline for renewing certain property exemptions.
May 1: Tentative Assessment Roll Date
All values must be entered on the assessment roll on or before this date. Any assessment changes the assessor makes must be completed by this date. If any changes need to be made after this date, the assessor must have approval from the Board of Assessment Review.
Grievance Day: In most municipalities this day is the fourth Tuesday in May, however many municipalities alter this date. Property owners should always check with their assessment office to confirm the exact date in their community. Each municipality maintains a Board of Assessment Review. Typically, board members are residents of the municipality. Boards can range in size from three to five members or more. Property owners can challenge their property assessment with the Board of Assessment Review. Check with your individual municipality assessment office for detailed information on this process.
July 1: Final Assessment Roll
As of this date assessments are frozen, unless a court order requires a change. Assessments as of July 1, are then used to spread town/city, schools, and village tax levies.
Always check with your specific municipality for specific dates and procedures.
