Thursday, July 24, 2014      
                
Village Assessor

              
 

OFFICE OF THE SCARSDALE ASSESSOR
Town/Village Hall, Second Floor
1001 Post Road, Scarsdale, NY 10583
General Office Hours: 9 am - 5 pm
Department Telephone # = (914)722-1133
Second-Floor/Department Fax # = (914)722-1103
Email: Nalbanese@scarsdale.com


NANETTE J. ALBANESE, SRA, IAO
1999 Scarsdale Town/Village Assessor
1992 New York State Certified General Real Estate Appraiser
1993 SRA Member, The Appraisal Institute
1999 Member, The NYS Institute of Assessing Officers
2010 President, The Westchester County Assessors' Association
2007 President, The Westchester County Assessors' Association
2009-11 Member, Westchester County Collaborative Assessment Committee

PATRICK McEVILY, MAI, SRA
2012 Deputy Town/Village Assessor

 New York State Certified General Real Estate Appraiser
MAI, SRA Member, The Appraisal Institute

Ms. Jane Lawrence
 
Assessment Assistant, Part Time

Practicing Affiliate, The Appraisal Institute
NYS Certified Residential Appraiser

Mrs. Margaret Smoyver
2013 Assessment Clerk

 

INTRODUCTION 
Property value comprises the underlying land and improvements situated hereon, if any, as well as property 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 2013 tentative assessment roll, there were 5,955 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 periodically as parcels are subdivided, merged, modified, newly created, or as is otherwise required. 

ASSESSMENTS AND VALUATION -
At the March 13, 2012 meeting of the Town/Village Board of Trustees, resolutions were approved, authorizing the Village Manager to enter into a contract for revaluation, also commonly referred to as a reassessment, of all Scarsdale properties with Tyler Technologies/CLT Appraisal Services, Inc.

The 2014 Scarsdale Revaluation was completed via a computer-assisted mass appraisal system. The data collection phase of the project commenced on or about May 1, 2012. The new assessments will be implemented on the June 2, 2014 tentative assessment roll and will be the basis for taxes levied in 2015.

What is computer-assisted mass appraisal?
Mass appraisal is the process of valuing a group of properties, as of a given date, using common data, standardized methods and statistical testing (IAAO {1990, chapter 5} and Gloudemans [1999, chapter 5]). To determine a parcel's value, assessing officers must rely upon valuation equations, tables and schedules, developed through mathematical analysis of market data. Values for individual parcels should not be based solely on the sale price of a property; rather upon valuation schedules and models that should be consistently applied to property data that is correct, complete and up-to-date. The development, construction and use of a computer-assisted mass appraisal system, when properly processed and administered, results in the production of a credible and defensible valuation system characterized by accuracy, uniformity, equity, reliability and low per-parcel production costs. Except for unusual, or unique properties, individual analyses and appraisals of properties are not practical for ad valorem tax purposes. Further, valuations are neither individualized nor customized.

BEFORE THE 2014 REASSESSMENT -
The last municipal-wide property revaluation and data collection project in Scarsdale occurred in 1968 for implementation on the 1969 assessment roll.  As such, all properties in Scarsdale were assessed each year at a weighted average percent of their current market value, instead of at 100% of their current market value.  To bring the existing 1969 assessed values current, assessed values that may or may not have changed over the course of the years for various reasons, conversion factors were required.  These conversion factors, known as equalization rates and residential assessment ratios, were established annually by the Office of Real Property Services ("ORPTS") in Newburgh, NY.  The Residential Assessment Ratio (known as and referred to as the "RAR") was a weighted average-calculated ratio that was used in the setting and converting of assessments for residential properties only and was derived by ORPTS through an assessment-at-sale ratio study. For all other property types, an annual Equalization Rate ("EQ" rate), also known as an "overall" rate, which was derived through an equalization rate study, was used for the same purposes and is applicable to all other property types.

THE 2014 REASSESSMENT RESULTS
Residential property values for the 2014 revaluation have been estimated using sales from the period July 1, 2011 through June 30, 2013.  Owing to an extreme paucity of sales data at the high end, the sales base period, however, was extended through December 31, 2013 for properties over $5,000,000 only.

As of March 28, 2014, the PRELIMINARY 2014 ASSESSMENTS ARE AVAILABLE and can be found on the on-line Property Inquiry Link on the home page @ www.scarsdale.com.   The On-Line Property Inquiry link is located under the Interactive heading in about the middle of the Scarsdale home page.  Additional revaluation and assessment information can be found on the home page under the Scarsdale Reassessment 2012 heading.  

Please note that data collected during the project supersedes prior data on village records; therefore, comparison of the newly-collected data to the existing data on village hall records is not a valid process.

It is important to remember that the 2014 preliminary assessments are just that - preliminary - and are subject to change before posting to the June 2, 2014 tentative assessment roll.  DEFINITION OF A PRELIMINARY ASSESSMENT -   A "preliminary assessment is an assessment as determined by the assessor (or in this case, Tyler Technologies), which does not yet appear on the tentative assessment roll (RPTL 510, page 206.)

ALL revaluation-related questions and issues must be addressed to the representatives of Tyler Technologies through May 30, 2014 by calling their offices at #722-1324 during regular business hours, 9 am - 5 pm. Tyler conducted informal review meetings for the purposes of answering questions regarding the new assessments during the period from March 31, 2014 - April 26, 2014 and over 900 property owners availed themselves of the opportunity. 

It was recommended that property owners take advantage of the meetings that were held by Tyler Technologies before hiring tax representatives and attorneys. Tyler Technologies has been instructed to carefully review each file and to consider all evidence that may show an over valuation. The Assessor’s office will be closely monitoring their work to ensure that if reductions are warranted, that they be implemented before the grievance period so that taxpayers do not have to hire attorneys or tax representatives. For those that prefer to hire attorneys and tax representatives, please interview and carefully select who will represent you, as not all are of equal stature and there are many out there. Perhaps unbeknownst to you, many will provide documentation of a nature that will misrepresent and skew the value of your property.

Tyler is now reviewing all of the documentation submitted and is working to issue notices to all property owners that attended a meeting, or who submitted written documentation to them to be reviewed and they need this time to get through the volume at hand before posting of the June 2, 2014 tentative assessment rolll.  The project was completed by Tyler and the data resides in their computers located in their off-site offices, therefore, all taxpayer inquiries must go through Tyler with questions, comments, issues, problems, etc. through the end of the project, which is June 2, 2014.  Those that attended an informal meeting will receive a written response as to the results of their meeting on, or about, June 2, 2014.

A MEETING WITH TYLER TECHNOLOGIES
Tyler Technologies/CLT Appraisal Services, Inc., will make a public presentation regarding the revaluation to the Town/Village Board of Trustees and to answer their questions on Thursday, May 29, 2014 @ 7:30 pm in Rutherford Hall on the second floor @ Village Hall.  There will be a period for questions from the public.

This meeting can be viewed live on Cablevision channel 75 and on Verizon Fios channel 43. 

All revaluation property data are public documents, however, because they physically reside in the offices of Tyler Technologies, they must be requested in writing via the FOIL (Freedom of Information Law) process.  FOIL requests can be obtained from, and when completed are to be brought or mailed to, the Assessor’s office. Owing to the sheer volume of FOIL requests, there are delays in providing the information requested; however, be assured that your request will be processed as soon as possible.

The revaluation Project Director is Eric Hardy and the Assistant Project Director is Salim Serdah.  Should you require assistance with any revaluation-related matter, please feel free to contact them @ #914-722-1324

THE NEW 2014 ASSESSMENT AND 2015 TAXES
Because the 2014 assessments are now at 100% of estimated market value, the tax rate requires recalculation to an equivalent full value tax rate.  An ESTIMATED COMBINED AVERAGE 2015 TAX RATE PER $1,000 OF ASSESSED VALUE HAS BEEN CALCULATED AT:

$22.41/$1,000AV, based on inflated 2013 tax levies, which are the most recent levies available and on which an estimate of taxes can reasonably be made. 

The information provided here differs slightly from the information provided on the March 28, 2014 Assessment Disclosure Notice mailed to all Scarsdale residents, because of certain limitations, including those of the NYS assessment disclosure processing software, including the fact that the estimates DID NOT INCLUDE taxes for water, sewer and solid waste (special district taxes). THIS RATE WILL CHANGE AS THE VILLAGE AND SCHOOL BUDGETS ARE PASSED AND NEW TAX RATES ARE ISSUED.  PLEASE CHECK BACK PERIODICALLY FOR UPDATED INFORMATION

To provide taxpayers with a better idea of what their 2014 assessment will mean in terms of possible 2015 tax dollars, please use the following formula to calculate ESTIMATED 2015 taxes:

THE FORMULA: 
2014 ASSESSMENT X THE ESTIMATED 2015 TAX RATE = ESTIMATED 2015 TAXES


    If a 2014 assessment/value = $1,000,000 x .02241 
    ESTIMATED 2015 TAXES =        $  22,410     
    (NOT INCLUDING THE STAR BENEFIT)


ALL OF THIS INFORMATION IS ONLY AN ESTIMATE AND IS SUBJECT TO CHANGE:
Taxes in 2015 are projected to represent approximately 2.24% of market value/assessed value, which is also referred to as the effective tax rate.  The 2013 effective tax rate was 2.43%.  In order to avoid confusion regarding applicable tax years, assessment years and tax levy years, the 2014 effective tax rate has not been estimated, or provided herein.  While the 2014 assessment disclosure notices were issued on the same day that the 2014 county tax bills were issued, one has nothing to do with the other.  The 2014 county tax bills were based on the 2013 assessment roll and the 2014 assessments will be applicable to tax bills that are issued in 2015. 

Please be advised that, by law, 2014 tax bills are not and cannot be grieved, e.g., increased, or decreased.  YOU CAN ONLY GRIEVE THE NEW 2014 ASSESSMENT IN JUNE 2014 - NOT THE 2013 ASSESSMENT, WHICH IS THE BASIS FOR ALL 2014 TAXES. INFORMATION CONTAINED IN THE FRIDAY, APRIL 4, 2014 EDITION OF THE SCARSDALE INQUIRER REGARDING THIS MATTER WAS INACCURATE - DISREGARD IT.

PROPERTY RECORD CARDS & BUILDING INVENTORY

As properties are renovated and built new, digital sketches are being prepared from inspections and plans, which are then attached to the existing property record cards. While previously noted that the last town-wide data collection project with interior inspections was conducted in 1968, data on the cards may not be current and this fact must be disclosed to all users of the information. Certain data may not exist in the records and, therefore, is not available to the public, partly because property owners have denied access to their premises. Since the sketches are usually being prepared upon issuance of a certificate of occupancy, which in many instances is often delayed by holders of building permits, there is a significant time gap in determining the square footage of a property, as well as getting the sketch on the property record card.

In conjunction with the 2014 Reassessment project (aka Revaluation Project,) a new "from scratch" data collection effort began in May/June 2012 and is now on going. Data on any pre-existing property record card, therefore will be superseded by data collected during the 2014 Reassessment project. The new data will be entered and stored electronically and be made available to the public upon issuance of the new assessments after June 1, 2014.

BUILDING PERMITS & ASSESSMENTS
As set forth in the village code, all building improvements (exclusive of those de minimus in cost), renovations, additions, alterations, repairs and new construction require that a permit be issued by the Building Department prior to commencement of work.  Copies of all issued permits are provided electronically to the Office of the Assessor for review, analysis and subsequent property inspection.  The Assessor will notify each holder of a current building permit in writing that the work will be inspected for assessment purposes and it is important and prudent that property owners know and understand their responsibilities and obligations in this regard.  Between March 31, 2014 and early June 1014, Tyler Technology representatives will re-inspect homes where recent construction has been newly completed.  The Assessor's staff will update new information on respective property record cards in due course, though it is the assessor that will evaluate the cost/value of the improvements/work permitted and consider changing an assessment accordingly.  

The prior year assessment roll is available for public inspection throughout the year, though new assessments are posted each year beginning on June 1.  All changes in assessments will be made in writing and sent to each homeowner just subsequent to June 1st every year, which also become available to the public via the electronic posting of the new tentative assessment roll on June 1st. This roll is available electronically at Town/Village Hall, or on line via this web site, throughout the applicable assessment year only.  Hard copies of all assessment rolls are always available upon request.     

Recent RAR and EQ. Rate information is as follows:

2014 RAR = 100% 2014 EQ. Rate = 100%
2013 RAR = 1.73% 2013 EQ. Rate = 1.73% Final

Please feel free to contact the Assessor’s Office for RAR and EQ rate information for previous years, or visit the ORPTS web site.http://www.orpts.state.ny.us/

THE ASSESSMENT GRIEVANCE PROCESS

Assessments are posted and available for review each year as of the June 1st tentative assessment roll date and become the basis for taxes issued the subsequent April, July & September. Remember, therefore, there is a 7-month lag time between the posting/finalizing of an individual assessment (especially important with regard to a new assessment!!) and the levy of taxes against that assessment.  The taxable status of a property represents its ownership, condition and use as of a specific point in time, which for Scarsdale is MAY 1st each year

CLICK HERE to view the letter sent to grievance applicants just following Grievance Day

Complaints on assessments, or grievances, which must be accompanied by proof of value and other supporting documentation at the time of filing, but no later than GRIEVANCE DAY, can be filed at the Office of the Assessor between June 1st and Grievance Day, which is always the third Tuesday in June. Those wishing to protest their assessment, should consult the web site of the Office of Real Property Tax Services for assistance, as well as to download the publication, "How to File A Complaint On Your Assessment." Since the Office of Real Property Services and the Department of Taxation and Finance were merged in mid 2010, the agency is now known as "ORPTS," or the Office of Real Property Tax Services.  NOTE: ONLY ONE COPY OF THE GRIEVANCE DOCUMENTATION IS REQUIRED AND WILL BE ACCEPTED FOR FILING.

Residents may be asked by the BAR to provide additional documentation to support their claim of an over assessment, including independent appraisals. By law, there is a short window of opportunity for the BAR and Assessor to review the many grievances filed. Therefore, similar to actions brought in a regular Small Claims Court, it is critical that all filings be complete upon submission. Since any additional time afforded grievants is not done so as of right, but as a courtesy by the BAR and only in extraordinary circumstances, extensions to file additional supporting documentation, as a general rule, are not permitted.

Complaints are reviewed subsequent to Grievance Day by the five-member volunteer panel of community members, known as the Board of Assessment Review, who are appointed by the Town Board of Trustees for five-year staggered terms, which includes the following resident members: 

       Kenneth Sklar, Paul Sved, Thomas Giordano, Gary Ellis and Robert Berg  

Decisions of the BAR can be appealed to the Westchester County Supreme Court thirty days after the filing of the final assessment roll. The final assessment roll, by law,
must be filed each year by September 15th.  After deliberations of the BAR, all assessments, changed or unchanged by the BAR, become final on September 15th;

 IMPORTANT NOTEPer the enactment of a 2009 law, taxable status date for the Town/Village of Scarsdale is May 1 each year, effective with the June 1, 2009 tentative assessment roll.  This change primarily impacts the filing of all exemption applications/renewals, as well as those considering tearing down a house and/or doing renovations, updates, modernization, etc.  In addition, the effective annual valuation date on which all properties are valued for assessment purposes is now the prior JULY 1st.  Therefore, properties are being valued in their physical condition as of the May 1 taxable status date via comparable sales that occurred relative in time to the prior July 1 valuation date. 

For assessment purposes, grievance filings MUST be made ONLY to the TOWN OF SCARSDALE, NOT the VILLAGE OF SCARSDALE. Filings made to the VILLAGE OF SCARSDALE in addition to the TOWN OF SCARSDALE for the same property, will not be accepted.

OTHER NOTEWORTHY ITEMS
•  Immediately after the title closing for the purchase of a property, all new homeowners are strongly 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";

•  Requests for mailing address changes must be made in writing to the office of the Assessor only. Ownership changes can only be made via a copy of a deed, a copy of a NYS transfer form RP5217, or a copy of a death certificate presented to the Assessor. While deed transactions eventually become available to the Assessor from the Land Records Division of the
Westchester County Clerk’s Office, there can be a delay in their recording and, therefore, their receipt here;

•  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 immediately 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; 

 
•  Scarsdale is a co-terminus Town/Village, which means the boundaries of the Village are the same as the boundaries for the town (the assessment function is assigned to the town.) While there is one school district for the Town/Village of Scarsdale, known as the Scarsdale Union Free School District, aka Scarsdale Central Schools, at the time of its inception and for unknown reasons, its boundary lines were drawn just outside of the jurisdictional boundary lines of the Town/Village. As a result, there are a few White Plains, Mamaroneck, New Rochelle, and Eastchester resident students attending Scarsdale schools, notwithstanding those students actually live outside of Scarsdale proper (not referring to tuition students). One such section of town is known as the "Mamaroneck Strip," though there are a few other "bisected" parcels along our respective borders as well, where property owners have the option of sending their children to either school district. This is a school district matter and all questions should be addressed to Jeffrey Martin, the Scarsdale Schools Business Official @ #721-2423.

  

 REAL ESTATE TAX EXEMPTIONS

State and local laws provide for the partial exemption of real estate taxes in certain categories to qualifying individuals only. The following is a brief description of tax exemptions currently available to qualifying village residents. INFORMATION PROVIDED HEREIN IS BELIEVED TO BE ACCCURATE, BUT IS NOT WARRANTED.  PLEASE REFER TO THE ORPTS WEBSITE, THE STATE OVERSIGHT AGENCY FOR ASSESSMENT ADMINISTRATION.

Owing to state budget constraints, refunds made to taxpayers under the 2008 Middle Class STAR Rebate Program (NOT the regular STAR program that is still in effect) were eliminated beginning with the 2009 school tax.

THE STAR EXEMPTION - RPTL 425

IMPORTANT CHANGE TO THE 2014 BASIC STAR EXEMPTION: Please be advised that state legislation was passed in mid 2010 that changed the eligibility requirements of the BASIC STAR exemption, beginning with the 2011 assessment roll. Eligibility is now limited to ALL primary resident-property owners, whose combined adjusted gross income does not exceed $500,000. Income information for those households earning in excess of $500,000 is remitted to the Assessor by the NYS Department of Finance each spring and is held in strict confidence.

Category 1-The ENHANCED STAR:
For the 2014 school tax, if the combined adjusted gross income of the property owner and spouse is $81,900, or less, minus taxable amount of total distributions from individual retirement accounts or individual retirement annuities shown on line 15b on the 2012 income tax return (yes, 2012 return!) and are minimum age 65 and use the property as the primary residence, by application, they are eligible for the ENHANCED STAR EXEMPTION (also referred to as the SENIOR STAR). Remember, this exemption requires an annual renewal form must be filed by MAY 1 each year.  In conjunction with the New York State Department of Finance, a relatively new program has been instituted for seniors who prefer to avail themselves of an annual automatic income verification program (IVP).  Contact the assessor's office for additional information about the IVP program, if interested.  

Category 2-The BASIC STAR:
If the property owners live at a property as their primary residence, they are eligible for the BASIC Star Exemption. There is no age requirement for this exemption, however, there is now an income requirement. This program requires the filing of an application, which must be accompanied by proof of residency, ownership and now income.

If residents move from one property to another within Scarsdale, they must reapply upon taking ownership and occupancy of the new property. Appropriate proofs of same that are typically submitted must be filed applicable to the new Scarsdale property.

Applicable to both STAR exemptions, proofs of residency that must accompany the application are a copy of a driver’s license and a utility company bill, which show the address of the property and the use of utilities at that property. (Prior issued tax bills are not proof of residency - they only prove that you pay the taxes! Further, a letter from the utility company only shows when the utility service account was opened in your name.)  Partial, or incomplete STAR application packages will not be accepted for filing.

Only new owners shall be required to submit a copy of their deed to prove ownership.  If it is determined that you are no longer eligible for the STAR exemption because your combined household income exceeds $500,000, you may be required to submit a social security number for subsequent year purposes.  If you believe you may qualify for the Basic STAR after having been previously denied, you must reapply for the exemption and are urged to contact the assessor's office for further information.

The annual deadline for filing STAR applications is May 1st.  Benefits of this exemption, which come to you in the form of a credit, will be realized upon the issuance of the next following September school tax bill.  The benefits of the Basic STAR exemption also vary each year in accordance with a prescribed state formula.  Beginning in 2011 and thereafter, however, STAR exemption benefits,cannot exceed 2% of the prior year benefit.

IMPORTANT NOTICE REGARDING NEW LEGISLATION - HOMEOWNERS MUST REAPPLY FOR STAR EXEMPTION BENEFITS

As of August 2013 and applicable to the June 2, 2014 assessment roll, new legislation requires that all existing BASIC STAR exemption holders register on line with the NYS Dept. of Finance (NYSDOF), in order to continue receiving the BASIC STAR exemption in the future.  It is a one-time registration requirement that transfers homeowner eligibility from the Assessor to the NYSDOF.  Resident homeowners applying for the STAR exemption for the first time, or new homeowners, are not affected by this year's registration procedure.  New homeowners, or first-time STAR exemption applicants shall contact the Scarsdale Village Assessor's Office @ #722-1133 for registration information.  Because seniors receiving the ENHANCED STAR exemption are not affected by the new legislation, they will NOT receive any correspondence from the NYSDOF.

Residents who were removed from the STAR program this year, as a result of their total adjusted gross income exceeding $500,000, must reapply to the Assessor's office before May 1, 2014.  Completed application form # RP-425 must be submitted along with a copy of an owner's driver's license and ConEd utility bill, which are proof that the property is still being utilized as the primary residence of the owner.

On-line registration opened on August 19, 2013 and closes on December 31, 2013.  The NYSDOF will mail a letter containing registration instructions to all existing BASIC STAR exemption holders.  The letter will include a STAR code that homeowners need in order to register.  On-line registration is through the NYSDOF web site @ www.tax.ny.gov.  A customer service hotline at the NYSDOF is available for those without computer access and for general questions @ #(518)457-2036.  Additional details of the new STAR registration program can be found at www.tax.ny.gov.

To support the registration effort, significant new penalties, sanctions and fees have been enacted, e.g., penalties for intentionally providing misinformation to an assessor will increase from $100 to as much as $2,500; the number of years for which a taxpayer must repay inappropriate STAR benefits will increase from 3 up to 6 years; taxpayers whose STAR exemption is revoked will be unable to receive the exemption for 6 years after the revocation and an additional $500 processing fee will be imposed whenever an inappropriate exemption granted after April 1, 2013 is revoked.

In 2013, the Basic STAR benefit was $1,344 and the Enhanced STAR benefit was $2,697.  The new law also limits STAR benefits from increasing year to year to a maximum of 2% per annum.


The Alternate Veteran’s Exemption - RPTL 458a:
If you are an honorably-discharged American veteran, having served during a qualifying period of war, as specifically identified in the Real Property Tax Law, you may be eligible for benefits under the Alternate Veteran’s Exemption program. For service in a combat zone and for those disabled by their service, additional benefits accrue. Calculation of this exemption is tied to home value “caps,” as established by law, and the applicable municipal equalization rate (the amount exempt from taxation is not a straight 15% of the property’s assessed value). Proof of service/discharge (form DD214) must accompany the filing of an application by the new filing deadline of May 1st.  This exemption requires the filing of a one-time application, which remains in effect until there are changes in the ownership of the property.

The Cold War Veterans' Exemption - RPTL 458b:
If you are an honorably-discharged American veteran, having served during the period known as the "cold war," which is defined as September 2, 1945 through December 26, 1991, received a Cold War Veterans' Certificate and do not receive any other veterans' real property exemption and own property in Scarsdale, you may be eligible for this partial real property tax exemption.  For those disabled as a result of service, there is an additional entitlement available under this program.  This exemption runs for 10 years and requires the filing of an application and proof of service.  The application form can be found on page one of this Assessor's webpage, or on the web site of the Office of Real Property Services.  The annual deadline for filing the application for Scarsdale residents  is May 1st.

The Senior Citizen’s Exemption – RPTL 467:

For a property owner(s) minimum age 65 by year end 2014 and whose GROSS income from all sources on the 2013 tax return (yes, the 2013 tax return!) is less than $37,399.99, may be eligible for benefits on a sliding scale basis under this program for the 2014 assessment roll, applicable to taxes levied in 2015.  Unfortunately, the calculation of income does not allow for the deduction of medical expenses from gross income.  Proof of income along with the submission of an application must be received by the MAY 1st filing deadline. It is very important to note here that this exemption must be renewed each year.

The Disabled Low-Income Person’s Exemption – RPTL 459c:

Authorized by Real Property Tax Law 459-c, this exemption grants partial real property tax relief for real property owned by one or more persons with disabilities, or owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose gross income or combined income is limited by reason of such medical disability. Proof of medical disability and income shall be required and there is no age limitation under this exemption.  Taxes shall be exempt on a sliding scale basis up to a maximum of 50% of the assessed valuation based on the owner’s prior year gross income to a maximum of $37,399.99, per the same schedule as that of the Senior Citizen Exemption 467, as described above. The annual filing deadline is MAY 1st.

Volunteer Fireperson and Ambulance Workers Income Tax Credit:

In January 2007, the New York State Legislature enacted new legislation providing an annual income tax credit of $200 to volunteer ambulance workers and firefighters in appreciation for the dedication, hard work and volunteer service these individuals have provided to their communities. Since this is an annual income tax credit, this benefit is the responsibility of each individual to claim by the traditional income tax filing deadline of April 15th. Proof of annual volunteer service is required to be included with the filing of the tax return.

Forms for these exemptions, except the income tax form, are available at the Assessor's Office, located on the second floor of Village Hall. Exemption forms and instructions are also available on the web site of the New York State Office of Real Property Services @ http://www.tax.ny.gov/.


SUMMARY of IMPORTANT DATES to REMEMBER!!!
May 1st :  This is taxable status date (the date on which the type, use, condition and ownership of a property is determined and then valued as of the prior July 1;) 

The Prior July 1:  This is the effective valuation date for assessment purposes; therefore, for the June 1, 2014 tentative assessment roll, the valuation date is July 1, 2013 for all improvements that exist, or do not exist, as of May 1, 2014;

June 1st:  This is the annual tentative assessment roll filing date, which in 2014 falls on Monday, June 2nd; 

June 17th:  This is Grievance Day (Tuesday, June 17, 2014); once a year property owners can challenge their property assessment.  This day is always the third Tuesday in June, BY LAW; it is not A DISCRETIONARY DATE;

September 15th:  This is the statutory filing deadline for the final assessment roll.

October 15th:  This is the last day to file appeals against a final roll.

All documents are public and are made readily available to the public, whenever possible.  All property record cards have been digitally scanned and some digital building sketches were recently prepared.  We are also digitally photographing all village properties.  By law, photocopies of property record cards, sketches, photos, deeds, etc. are $.25 per 8" x 11" page.

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 this page, please be sure to let us know! Thank you.

ALL INFORMATION CONTAINED ON THIS PAGE IS BELIEVED TO BE ACCURATE, THOUGH IT CANNOT BE WARRANTED.

NOT RESPONSIBLE FOR FORMATTING ISSUES ASSOCIATED WITH THIS PAGE!

Updates to the page were last made on May 29, 2014 by nja

 

   
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