Mary Ann Barbuto
Town Hall, 201 Third Ave.
Frankfort, New York 13340
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.