By GAR Member Cindy Baire
The Town of Mamaroneck, N.Y. (Westchester. County) conducted its first town wide reassessment project in 2013. The equalization rate prior to the reassessment was 1.74%. This means a house worth $1,000,000 was assessed at approximately $17,400. Tax rates prior to the reassessment for town, county, and school average estimate was $1,150/per $1,000 of assessed value. After the reassessment, the tax rate average estimate was $23/per $1,000 of assessed value. The changes required a strong community outreach and education program – which was accomplished.
The local leadership, supervisor and town board members, were 100% supportive. Why? Besides the community speaking out to them for years asking for a project – yes, the property owners were in support of bringing fairness and equality to the distribution of the tax burden, the assessor, the town administrator and representatives from New York State Office of Real Property Tax Services provided very useful information on how a project of this magnitude was not only necessary but critical. The equalization rate was below 2% and continued to decrease. Inequities within properties were obviously skewing the property values dramatically. Property owners were paying the tax burden disproportionately.
The town assessor and staff worked tirelessly to ensure a well-organized professional project was implemented. The town administrator was an integral part of the success of the project as well. Careful vetting of vendors was undertaken, and they also hired a project manager to act as a third-party consultant to the town. Primary duties of the project manager were to perform oversight and consultation throughout the process. Â
The project began in 2010 and concluded in 2013. A comprehensive data collection effort and digital sketching program were completed. New digital photographs were provided through a county wide project that was completed simultaneously with the reassessment. Â
This community had a mix of two villages, a homestead/non-homestead taxing classification, waterfront, condominiums, cooperative building units, a variety of commercial property types, two school districts and a total of 8,700 parcels.
Beyond quality property data, solid and supportable property assessments, the key to this project’s success was public relations and outreach. Many meetings were held with local community groups, realtors, property owners, senior citizens and others to ensure proper and accurate information was disseminated. Written and digital information was consistently updated and distributed. One of the first web-based educational videos was produced and uploaded to the town’s website. A custom property information website was implemented to enforce transparency in a user-friendly application.  A toll-free telephone number was available throughout the project at key phases. Â
The town board made the decision as part of this historic project to maintain full value assessments once equity was produced. The Town of Mamaronec continues to maintain 100% full value assessments on an annual basis including this year 2025.
The longer a community avoids the decision to create equity, the bigger the impact on the property owners. Once this decision is made, the investment should be maintained through either annual or a cyclical (3 years) program. When property owners are accustomed to full market value with maximum exemption levels, it is difficult not to continue to provide this. Fairness and equity in property assessment are critical to fair distribution of the tax burden.
