Town/Village Assessor

Duties & Responsibilities    

The primary responsibility of an Assessor is to annually establish new assessments where applicable, to adjust existing assessments where necessary and to review and defend challenged assessments.

Duties of an Assessor also include researching and maintaining essential statistics on all town property; updating and computer-entering parcel and building inventory data, updating the digital photo and sketching databases, recording all property sales/deed transfers, performing market studies and research, as well as responding to taxpayer inquiries.


It is important to note that assessment administration is governed by NYS Real Property Tax Law (RPTS,) as well as case law, and for almost all property, the assessment function is performed on the local level. Support is provided by the Office of Real Property Tax Services (ORPTS), the State oversight agency that facilitates the administration of assessments and real property services for state purposes.

General Info

Total property value of a parcel comprises the value of the underlying land and improvements situated hereon, if any. It also includes property owner rights and interests attached and inherent thereto, as reflected in a particular location, land area, building area, quality of improvement construction, building age, ownership and amenities afforded, among others features, factors and conditions. A property's assessed value in theory shall reflect its equivalent market value for tax purposes only, since the New York State system of taxation is "ad valorem ("at, or according to value.") 

On the 2017 tentative assessment roll, there were 5,943 parcels comprising varying property types in the Town/Village of Scarsdale, each reflected on the official tax map of the Town/Village and each having a land and total assessment. The map, which was digitized several years ago, is updated and maintained semi-annually as parcels are subdivided, merged, modified, newly created, or as is otherwise required. 

 

New Residents

Immediately after the title closing for the purchase of a property, all new homeowners are urged to visit the Assessor's Office to make very important ownership record changes, as well as to visit the Manager's Office to obtain their "New Resident Packet." While deed transactions are eventually emailed to the Assessor by the Land Records Division of the Westchester County Clerk's Office, there can be a delay in their recording and, therefore, their receipt and implementation on the assessment roll.

Ownership/Address Changes

Requests for mailing address changes must be made in writing to the Office of the Assessor only. Ownership changes, however, can only be made via a copy of a deed, a copy of a NYS transfer form RP 5217, or a copy of a death certificate presented to the Assessor. 

Be Aware of the Law: Regardless of the cause, or the party at fault, late payment of taxes caused by discrepancies in addresses and ownership data, accrue penalties, which are the sole responsibility of the taxpayer. To avoid the misdirection of tax bills, or any municipal correspondence, you are urged to notify the Assessor's Office in writing (the water and recreation departments for their records, as well) of any changes in ownership, mailing and/or billing addresses. Remember, tax bills are issued three times a year.

Co-Terminus Town/Village Boundaries

Scarsdale is a co-terminus Town/Village, which means the jurisdictional boundaries of the Village are the same as the jurisdictional boundaries for the Town. By law, however, the assessment of property function is assigned to the Town of Scarsdale. Therefore, Scarsdale is technically both a Town and a Village and is often referred to as just a Town, a Village, or as a Town/Village.

The Scarsdale School District 
There is only one school district serving resident children of the Town/Village of Scarsdale, which is known as the Scarsdale Union Free School District, aka Scarsdale Central Schools; however, at the time of its inception and for unknown reasons, school district boundary lines were drawn just outside of the jurisdictional boundary lines of the Town/Village. 

Certain parcels situated outside of the jurisdictional boundaries of the Town/Village of Scarsdale along its southwesterly border, though situated in the Town of Mamaroneck, are located within the Scarsdale School District. This area is known as the Mamaroneck Strip. 


Parcels that are 'bisected,' or partially situated within the Town/Village of Scarsdale and partially within the Town of Mamaroneck, have the option of attending either Scarsdale, or Mamaroneck schools. 

Please contact the Scarsdale School District Business Manager/Treasurer, Jeffrey Martin @ #721-2423 for additional information regarding all school district matters.


Requests For Documents

Almost all documents are public and are made readily available to the public, whenever possible, including digital photos and sketches of village properties and property record cards.

By law, photocopies of property record cards, sketches, photos, deeds, etc. are $0.25, per 8.5" by 11" page.

Questions

Please feel free to contact the Assessor's Office, should you require clarification, information, or assistance in assessment-related matters.

If you see any typographical errors on any of these pages, please be sure to let us know!
Thank you.