Day • STAR Program • Veteran's Exemption
Assessor James Fresco
Location Town Hall, 140 S. Litchfield Street
Office Hours Monday/Wednesday/Friday
9:00 AM - 5:00 PM
The Assessor is a local government official who estimates the value of real property within a city, town, or village's boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills.
The Assessor must obtain basic certification by the State of New York within three years of taking office. This requires the successful completion of orientation, three assessment administration course components, and five appraisal, including farm appraisal for certain agricultural communities. The New York State Office of Real Property (ORPS) prescribes the components.
The Assessor maintains the municipality's assessment roll-the document containing each property assessment. The physical description (or inventory) and value estimate of every parcel kept currrent. The property inventory is available for inspection by appointment before the filing of the tentative assessment roll.
The Assessor performs many other administrative functions, such as inspecting new construction and major improvements to existing structures. This ensures that the record of each property's physical inventory is current and that the appropriate improvements are assessed.
The Assessor also approves and keeps track of property exemptions. Among the most common are the senior citizens, School Tax Relief (STAR), veterans, agricultural, and business exemptions.
Legally, the Assessor must be present at all public hearings of the Board of Assessment Review (BAR). The BAR may request the assesor to present evidence in support of tentative assessments being grieved by taxpayers.
In closing, Assessors are interested only in fairly assessing property in their assessing unit.
Residents who do not agree with their property assessments can grieve to the Town of Frankfort Board of Review.
Grievance Day is scheduled every year, the 4th Tuesday in May, hours 10:00 A.M. - 12:00 P.M. and 4:00 P.M. - 8:00 P.M. at the Frankfort Town Hall.
Applications may be obtained from the Assessor Office prior to Grievance Day or the day of. Those applying must submit comparable properties for the board to review. You will be notified by mail of the Board of Review's decision. If unsatisfied with the Board's decision, you must appeal to the Herkimer County Small Claims Court, 109 Court Street, Herkimer, New York.
STAR Program - School Tax Relief Program
Only applies to School Taxes - not Town & County.
click here for STAR form
Frequently Asked Questions
Q. What is STAR?
A. STAR is the Governor's School Tax Relief Program that provides a partial exemption from school property taxes. All New Yorkers who own and live in their one-, two-, or three-family home, condominium, cooperative apartment, mobile home, or farm home are eligible for a STAR exemption on their primary residence.
There are two parts to the STAR program:
The Basic STAR exemption is available for owner-occupied, primary residences regardless of the owners' age or income. Basic STAR works by exempting the first $30,000 of the full value of a home from school taxes.
The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding the statewide standard (maximum). For 2003 assessment rolls, the applicants' previous years income, based on their previous years tax return, (if any) may not exceed $63,750. A cost of living adjustment will be made to the STAR income standard again for 2004 assessment rolls and annually thereafter.
For qualifying senior citizens, the Enhanced STAR program works by exempting the first $50,000 of the full value of their home from school property taxes. For property owned by a husband and wife, or by siblings, only one of them must be at least 65 years of age to qualify for the Enhanced exemption. Their combined annual income, however, must not exceed the STAR income standard.
Applicants for the Enhanced STAR exemption need only be 65 years of age as of December 31 of the year in which the exemption will begin.
Q. How do I get my STAR tax cut?
A. For both the Enhanced and Basic STAR exemptions, you must file an application with your local assessor. The application has been made as simple as possible. Property owners who are granted the Basic STAR exemption generally will not need to reapply in subsequent years because the Basic STAR exemption is granted regardless of income. However, Basic STAR recipients will need to notify their assessor if their primary residence changes.
If you are a senior citizen applying for the Enhanced STAR exemption, you must demonstrate that your combined income of all of the owners of the property, and of any owner's spouse who resides on the premises, is no greater than the income standard for the applicable income tax year. You may do this in one of two ways:
Option 1: Traditional method
Submit a copy of your income tax return(s) for the appropriate income tax year to the assessor with your STAR application by the application deadline each year.
Option 2: STAR Income Verification Program (IVP)
Supply you Social Security Number(s) and authorize the New York State Department of Taxation and Finance to verify your income eligibility each year (starting no sooner than 2004). If you choose this option, you do not need to submit an application and copy of your tax return(s) to the assessor every year. To choose this option, you must complete form RP-425-IVP and submit it to the assessor along with a traditional STAR application and the necessary income tax return(s) by the application deadline.
Q. Where do I get the STAR application?
A. STAR applications are available from your local assessor. The applications also can be found on the internet at: www.orps.state.ny.us
Q. How will I know my STAR application has been approved?
A. Assessors are required to notify applicants if their STAR application has been denied. If you mail your application to the assessor, it is suggested that you should send it by registered mail, return receipt requested. If you hand-deliver it, it is suggested that you request a receipt. When the tentative assessment roll is made available to the public, you can check to make sure that you will be receiving the appropriate STAR exemption.
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Only applies to Town & County Taxes. To be eligible, you must submit your separation of service form (DD-214 Discharge Military Form) or other written evidence to prove dates of service and type of discharge or release to the Assessor's Office. There are specific dates of service that apply and does not guarantee that you will receive this exemption. This information can be obtained from the Assessor's Office.
Click here to download the Veteran's Exemption form