Assessor
|
Kathleen M. Davis
NYS Certified Assessor/Professional Designation Key Dates in the Valuation Process: Valuation Day – July 1st Taxable Status Date – March 1st Tentative Assessment Roll Filed – May 1st Grievance Day – 1st Monday in June. Appointments required, call the assessor no later than 10 days prior to schedule. Form RP-524 and supporting documents must be submitted to the assessor one week prior to Grievance day. Complaints may also be mailed-attendance is not necessary to have your grievance heard, only the timely filing of the completed form RP-524 and supporting documentation. Final Assessment Roll Filed – July 1st |
Hours: Mondays 8am-2pm*
Email: [email protected] Phone: 315-594-2719 *Recommend calling before coming to office |
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.
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/credit in NYS. If you will be 65 by 12/31 you may be eligible for the Enhanced STAR exemption depending on your income from 2 years prior (EG 2023 based on 2021 income). If you currently have a basic STAR exemption on your property, contact the assessor by March 1st to apply for the Enhanced. If you do not currently receive a STAR exemption on your school tax bill, you are subject to the new STAR rules enacted in 2016. Additional information regarding the credit vs the exemption can be found at: https://www.tax.ny.gov/star/
ALTERNATIVE VETERANS
The exemption is available to veterans who served on active duty in the U.S. armed services during the following:
Persian Gulf Conflict (on or after August 2, 1990);
Vietnam War (February 28, 1961-May 7, 1975);
Korean War (June 27, 1950-January 31, 1955);
World War II (December 7, 1941-December 31, 1946);
World War I (April 6, 1917-November 11, 1918);
Mexican Border Period (May 9, 1916-April 5, 1917)
Spanish-American War (April 21, 1898-July 4, 1902).
Applicants who received an expeditionary medal for service in Lebanon June 1, 1983-Dec. 1, 1987, Grenada Oct. 23, 1983 – Nov. 21, 1983 or Panama Dec. 20, 1989 – Jan. 31, 1990 qualify for the war-veteran/combat zone exemption.
A copy of the DD-214 must be submitted with application RP-458a. If the veteran has a disability rating, an additional exemption applies. A copy of the award letter clearly showing the percent disability must be submitted to the assessor with the application.
SENIOR CITIZEN LOW INCOME
Must be 65 years or older and total income is less than $24,500. Income includes social security, prior to Medicare being deducted. There is a sliding scale basis for % of exemption. Proof of income must be submitted with application RP-467. Requires yearly renewals with proof of income.
DISABILITY
Must have physical or mental impairment, which substantially limits one or more major life activities with a total income of $24,500 or less. There is a sliding scale basis for % of exemption. Proof of income, award letter for disability, and completed RP-459-c must be submitted. Requires yearly renewals.
AGRICULTURAL
Must be 7 or more acres in Ag production with gross sales of $10,000/year or $20,000/2 years or 7 acres rented to a qualified farmer with a minimum 5-year lease agreement. Call the assessor for additional information. Requires yearly renewals.
BUSINESS INVESTMENT
Established or new businesses are eligible if the cost of any improvements is more than $10,000. The exemption is 50% of the increase in value attributed to the improvement the first year of the exemption. The amount decreases 5% each year over 10 years. Applicants must complete RP-485b
REVALUATIONS
The Assessment office for the Town of Butler is completing a town-wide revaluation for the 2025 assessment roll. The last revaluation was completed in 2022. Assessment change notices will be mailed the first week of February 2025. Arm’s length transaction sales are used to determine market value, which in Butler, continues to increase. The market value of property determines the assessed value AND equalization rate of a municipality.
It is important to note that Revaluations DO not raise more money for the town. It is a process that ensures each property only pays their fair share of the tax levy based on their specific property value. Revaluations are necessary because neighborhood values do not change at the same rate. Owners’ property taxes may increase, decrease, or remain the same based on the new assessed/market value.
Tax Levy is the budget a municipal board creates to provide services to its citizens. New York’s property tax cap limits the levy growth each year at either 2% or the rate of inflation, whichever is lower. This is the amount needed in a municipality’s budget regardless of the taxable assessed value. The levy is NOT affected by the taxable assessed value.
When a municipality completes a budget and determines the levy, a tax rate is established. An example of this would be, if the levy amount is $500,000, and the overall taxable assessed value is $122,549,100, the resulting tax rate is $4.08 (Levy $500,000/taxable assessed value per thousand $122,549.100). In this case, a home assessed for $150,000 would pay $612 in taxes. ($150,000/1000x$4.08)
If the overall taxable assessed value were to increase by 30%, the tax rate would decrease. A 30% taxable value increase would result in a taxable assessed value of $159,313,830. The resulting tax rate would now be $3.14 (Levy $500,000/taxable assessed value per thousand $159,313.830). The same $150,000 property, now assessed for $195,000, would pay the same $612 in taxes. ($195,000/1000x$3.14)
The same remains true if assessment were decreased by 30%, the tax rate would increase and the resulting tax burden would remain the same. The overall taxable assessed value, with a 30% assessment reductions, is $85,784,370. The resulting tax rate would be $5.83 (Levy $500,000/taxable assessed value per thousand $85,784.370). The $150,000 property, now assessed for $105,000, would pay the same $612 in taxes ($105,000/1000x$5.83).
Additional information regarding the assessment process can be found on the Town of Butler assessor’s page at https://www.townofbutlerny.com/ or by contacting the assessor.
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.
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/credit in NYS. If you will be 65 by 12/31 you may be eligible for the Enhanced STAR exemption depending on your income from 2 years prior (EG 2023 based on 2021 income). If you currently have a basic STAR exemption on your property, contact the assessor by March 1st to apply for the Enhanced. If you do not currently receive a STAR exemption on your school tax bill, you are subject to the new STAR rules enacted in 2016. Additional information regarding the credit vs the exemption can be found at: https://www.tax.ny.gov/star/
ALTERNATIVE VETERANS
The exemption is available to veterans who served on active duty in the U.S. armed services during the following:
Persian Gulf Conflict (on or after August 2, 1990);
Vietnam War (February 28, 1961-May 7, 1975);
Korean War (June 27, 1950-January 31, 1955);
World War II (December 7, 1941-December 31, 1946);
World War I (April 6, 1917-November 11, 1918);
Mexican Border Period (May 9, 1916-April 5, 1917)
Spanish-American War (April 21, 1898-July 4, 1902).
Applicants who received an expeditionary medal for service in Lebanon June 1, 1983-Dec. 1, 1987, Grenada Oct. 23, 1983 – Nov. 21, 1983 or Panama Dec. 20, 1989 – Jan. 31, 1990 qualify for the war-veteran/combat zone exemption.
A copy of the DD-214 must be submitted with application RP-458a. If the veteran has a disability rating, an additional exemption applies. A copy of the award letter clearly showing the percent disability must be submitted to the assessor with the application.
SENIOR CITIZEN LOW INCOME
Must be 65 years or older and total income is less than $24,500. Income includes social security, prior to Medicare being deducted. There is a sliding scale basis for % of exemption. Proof of income must be submitted with application RP-467. Requires yearly renewals with proof of income.
DISABILITY
Must have physical or mental impairment, which substantially limits one or more major life activities with a total income of $24,500 or less. There is a sliding scale basis for % of exemption. Proof of income, award letter for disability, and completed RP-459-c must be submitted. Requires yearly renewals.
AGRICULTURAL
Must be 7 or more acres in Ag production with gross sales of $10,000/year or $20,000/2 years or 7 acres rented to a qualified farmer with a minimum 5-year lease agreement. Call the assessor for additional information. Requires yearly renewals.
BUSINESS INVESTMENT
Established or new businesses are eligible if the cost of any improvements is more than $10,000. The exemption is 50% of the increase in value attributed to the improvement the first year of the exemption. The amount decreases 5% each year over 10 years. Applicants must complete RP-485b
REVALUATIONS
The Assessment office for the Town of Butler is completing a town-wide revaluation for the 2025 assessment roll. The last revaluation was completed in 2022. Assessment change notices will be mailed the first week of February 2025. Arm’s length transaction sales are used to determine market value, which in Butler, continues to increase. The market value of property determines the assessed value AND equalization rate of a municipality.
It is important to note that Revaluations DO not raise more money for the town. It is a process that ensures each property only pays their fair share of the tax levy based on their specific property value. Revaluations are necessary because neighborhood values do not change at the same rate. Owners’ property taxes may increase, decrease, or remain the same based on the new assessed/market value.
Tax Levy is the budget a municipal board creates to provide services to its citizens. New York’s property tax cap limits the levy growth each year at either 2% or the rate of inflation, whichever is lower. This is the amount needed in a municipality’s budget regardless of the taxable assessed value. The levy is NOT affected by the taxable assessed value.
When a municipality completes a budget and determines the levy, a tax rate is established. An example of this would be, if the levy amount is $500,000, and the overall taxable assessed value is $122,549,100, the resulting tax rate is $4.08 (Levy $500,000/taxable assessed value per thousand $122,549.100). In this case, a home assessed for $150,000 would pay $612 in taxes. ($150,000/1000x$4.08)
If the overall taxable assessed value were to increase by 30%, the tax rate would decrease. A 30% taxable value increase would result in a taxable assessed value of $159,313,830. The resulting tax rate would now be $3.14 (Levy $500,000/taxable assessed value per thousand $159,313.830). The same $150,000 property, now assessed for $195,000, would pay the same $612 in taxes. ($195,000/1000x$3.14)
The same remains true if assessment were decreased by 30%, the tax rate would increase and the resulting tax burden would remain the same. The overall taxable assessed value, with a 30% assessment reductions, is $85,784,370. The resulting tax rate would be $5.83 (Levy $500,000/taxable assessed value per thousand $85,784.370). The $150,000 property, now assessed for $105,000, would pay the same $612 in taxes ($105,000/1000x$5.83).
Additional information regarding the assessment process can be found on the Town of Butler assessor’s page at https://www.townofbutlerny.com/ or by contacting the assessor.