TOWN OF SODUS BOARD OF ASSESSMENT REVIEW MEMBERS


​DOUGLAS FOX


DARYL MINIER


DONALD BUCHWALD 


JOHN HAYSLIP


MARY JANE MUMBY



 Register with New York State for The STAR Credit

 If you’ve recently bought your home or you’ve never applied for the STAR exemption before on your primary residence, you may register for the  STAR (School Tax Relief) credit with New York State.  Contact NYS at (518) 457-2036 or register online at:
 https://www.tax.ny.gov/pit/property/star/

 Who is the Assessor?


 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.

 What Else Does an Assessor Do?


 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 tax  exemptions. Among the most common are the senior  citizen,  School  Tax Relief  (STAR), veterans, agricultural, and business  exemptions.

 It is up to individual property owners to monitor their own  assessments. Taxpayers who feel they are not being fairly  assessed  should meet with  their assessor before the tentative assessment roll is  established. In an informal setting, the  assessor can explain how the  assessment was  determined and the rationale behind it.

 Assessors are interested only in fairly assessing property in their  assessing unit. If your assessment is correct and your  tax bill still  seems too  high,  the assessor cannot change that. Complaints to the  assessor must be about how property is  assessed.

 Taxpayers unhappy with growing property tax bills should not be  concerned only with assessments. They should also  examine the  scope of  budgets and expenditures of the taxing jurisdictions  (counties, cities, towns, villages, school  districts, etc.) and address  those issues in  appropriate  and available public forums.

 Informal meetings with assessors to resolve assessment questions  about the next assessment roll can take place t  throughout the year. If,  after  speaking with your assessor, you still feel you are unfairly  assessed, the booklet, “How to  Contest Your Assessment” describes  how to prepare  and  file a complaint with the Board of Assessment  Review for an  assessment reduction, and indicates the time of year it  can be done.


 Important Dates and Timeline

 March 1st- Taxable Status Date (the Date exemptions are due) this is also the date the physical condition of real property is measured.

 May 1st- The Tentative Roll is filed

  • Assessments are displayed online and in the Assessors’ Office.  The assessment on the tentative roll becomes your final assessment unless the taxpayer unless the taxpayer attends Grievance Day


 Fourth Tuesday in May- Grievance Day

  • All complaints about assessments must be received no later than this day by the Board of Assessment Review (BAR).  The BAR is made up of 5 residents of the Town of Sodus. The BAR makes its independent decision based on evidence submitted to prove the value of the property. The BAR can only review your Assessment and you cannot grieve your taxes or your tax bills.


 July 1st- The Final Assessment roll is filed

  • The Final assessment roll incorporates any changes made by the Board of Assessment review. The assessments published are used for the next tax cycle.  Judicial review of a final assessment is only available to properties that have been reviewed by the Board of Assessment review.


 Dates Tax Bills Become Due:


 September 1st
- School Taxes become due

 January 1st- The Town and County Bill becomes due

 June 1st -The Village of Sodus and Village of Sodus Point becomes due.

 The Assessor does not handle tax bills.  You can find a copy of a bill online at the Wayne County Treasurers tax search:
 http://web.co.wayne.ny.us/wayne-county-treasurer/wayne-county-real-property-tax-search-engine/

 Informal Review Process:


 The informal assessment review process allows owners to submit documentation to the Assessor for review of their property's assessment. An  interior and/or exterior inspection may be requested by you or the Assessor's Office.  The Assessor will review the information and notify the  owner of  a decision.  If you are not satisfied with the results, you may file a formal complaint with the Board of Assessment Review. 

 


 Formal Review Process:

 Property owners who feel they are over assessed have the opportunity to present their information to the Board of Assessment Review (BAR).    The  BAR is made up of 5 residents of the Town of Sodus. The BAR makes its independent decision based on evidence submitted to prove the  value of  the property. The BAR can only review your Assessment and you cannot grieve your taxes or your tax bills.

 Grievance day is typically the fourth Tuesday of May each year. The taxpayer must complete and submit form (RP-524) and should schedule an  appointment to present their information.  Form (RP-524) is available online in the Assessors’ Office beginning in May.


            



Sales in Sodus:


 A Sales book showing sales in the Town, Village of Sodus and Village of Sodus Point is available for review in the Assessment Office. 

 Property Exemptions:


 A list of common property exemptions is listed on the side bar above.  The filing deadline of exemptions is March 1st of the given year.  More  information regarding exemptions is available athttps://www.tax.ny.gov/pit/property/exemption/index.htm

 Useful links:
 Wayne County Website:
 http://web.co.wayne.ny.us/


 Town of Sodus Tentative and Final Roll:

 http://web.co.wayne.ny.us/wp-content/uploads/2015/01/17-Sodus.pdf

​ New York State Department of Tax and Finance:

 https://www.tax.ny.gov/research/property/default.htm

 COMMON PROPERTY TAX MYTHS & MISUNDERSTANDINGS:

 Myth# 1 -Assessors determine property taxes

 Typically property tax rates are set by school boards, town boards, village boards, and county legislatures, but not by assessors. Each board  determines the total amount of taxes it needs to raise, and then divides that number by the total taxable assessed value of the jurisdiction to  determine the tax rate. Your share of the tax is calculated by multiplying the tax rate by your property’s assessed value minus exemptions, such  as  STAR.


 Assessors are responsible for determining your property’s assessed value. In order to do this, the assessor estimates your property’s market  value (the price it would sell for in the real estate market) and then applies the municipal level of assessment (LOA) to that market value. In many  communities, the level of assessment is 100 percent, so a home with a market value of $90,000 has an assessed value of $90,000. In a town  with a  level of assessment of 50 percent, the assessed value of the same home is $45,000.


 The assessor also performs other functions, such as processing exemption applications and keeping track of the local real estate market, but the  assessor does not determine your tax rate.


 Myth #2 -Revaluations are for increasing revenue collected by Municipalities and Schools.


 The amount of money that needs to be collected is determined by the budget process. The governing bodies determine how much money they  need  to collect. A revaluation simply redistributes the taxes to make sure everyone pays their fair share.  Without the redistribution from a  revaluation,  houses that have sold higher do not pay their fair share of the tax burden.


 Myth #3 -Taxes are high because of assessments


 It’s important to distinguish between taxes and assessments. If you feel your taxes are too high, you should take that up with the town board,  school  board, or other governing authority that is determining tax levies and setting the tax rates. If you feel your assessment is too high, there  are  administrative and judicial processes where you can seek to have your assessment lowered.

 Assessments should be based on market value, and if you feel your assessment is too high, your first step in confirming that is to determine your  property’s market value. The best way to do this is to look at the sale prices of similar properties in similar neighborhoods.

 If you still feel that your assessment is too high, we recommend that you informally discuss your concerns with your Assessor. More information  on  the grievance process is available from your Assessor’s Office and online at
http://www.tax.ny.gov.

ROBERT H. LOCKE
ASSESSMENT CLERK 
1-​315-483-6477 (Office)​

NATHAN MACK 

SOLE ASSESSOR 

14-16 MILL ST. 

SODUS, NY  14551

1-315-483-6477 (OFFICE)

1-315-483-4038 (FAX)

​sodusassessor@rochester.rr.com

KAYLA STURGILL,

ASSESSMENT CLERK 

​1-​315-483-6477 (Office)