On the 2010 assessment roll, there were 5,940 tax 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 modified, newly created, or as is otherwise required. 

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, because the New York State system of taxation is "ad valorem (at or according to value").

However, 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 are assessed each year at a weighted average percentage 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 been changed over the course of the years for various reasons, conversion factors are required.  These conversion factors are known as equalization rates and residential assessment ratios, which are established annually by the Office of Real Property Services ("ORPS"), Newburgh, NY.  The Residential Assessment Ratio (known as and referred to as the "RAR") is a weighted average-calculated ratio that is used in the setting and converting of assessments for residential properties only and is derived annually by ORPS 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 is derived through an equalization rate study, is used for the same purposes and is applicable to all other property types.

As set forth in the village code, all building improvements (exclusive of those deminimus 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 to the Office of the Assessor for review, analysis and subsequent property inspection.  The Assessor will notifiy 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.  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 current assessment roll is available for public inspection throughout the year.  All changes in assessments for the next succeeding assessment roll will be made in writing and sent to each homeowner just subsequent to June 1st, which also become available to the public via the posting of the new tentative assessment roll on June 1st. This roll is available electronically at Town/Village Hall, or on line via this website, throughout the applicable assessment year only.  Hard copies of all final assessment rolls are always available upon request.   

=  Recent RAR and EQ. Rate information is as follows: 

2010 RAR = 1.76%, 2010 EQ. Rate = 1.84%

2009 RAR = 1.58%, 2009 EQ. Rate = 1.66%

2008 RAR = 1.58%, 2008 EQ. Rate = 1.64%

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

=   Assessments are posted each year as of the June 1st tentative assessment roll 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 in Scarsdale is now MAY 1st each year. 

IMPORTANT NOTE:  Per 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.

=  Tentative assessments are officially posted and available for review each year on June 1st;

=  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 website of the Office of Real Property Services (ORPS) for assistance, as well as to download the publication, "How to File A Complaint On Your Assessment." 

=  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, like 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 are generally not permitted.

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

=  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 defined staggered terms.  By a 2007 Town Board resolution, the BAR panel was increased from three members to five members, which includes the following resident members:

                       Kenneth Sklar, Janet Bell, Nancy Rilander, Hugo Benschop and James Buck

=  After deliberations of the BAR, all assessments, changed or unchanged by the BAR, become final on September 15th;

=  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 by September 15th;

=  After the purchase of a property, or other title transfers: 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 the Manager's Office to obtain their "New Resident Packet";

=  Please note:  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 lengthy delay before their receipt;

=  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!!!

PROPERTY RECORD CARDS & BUILDING INVENTORY:  As properties are renovated and built new, digital sketches are being prepared by an outside vendor for inclusion on the computerized assessment roll system and 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, or be available to the public partly because property owners have denied access to the premises.  Since the sketches are 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.

Note of Interest:  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 @#721-2580.  

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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. 

Owing to state budget constraints, refunds under the 2008 Middle Class STAR Rebate Program (NOT the regular STAR program that is still in effect) have been eliminated.

    =THE STAR EXEMPTION - RPTL 425

For STAR applications received after the May 1, 2010 taxable status date, the exemption will be processed for the June 1, 2011 assessment roll, which will thereby be applicable to September 2011 taxes.

=  Category 1-The ENHANCED STAR:

If at least one of the property owner(s) are minimum age 65, have a combined adjusted gross income of $79,050, or less, on the 2009 income tax return (yes, 2009 return!) 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. In conjunction with the New York State Department of Finance, a relatively new program has been instituted for seniors who want to avail themselves of an annual automatic income verification program (IVP).  The benefits of this exemption vary each year, according to the state's formula, which in 2009 amounted to $2,285.46 to eligible recipients. The 2010 benefit has not yet been calculated.

=  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 or income requirement for this exemption. This program requires the one-time filing of an application, which must be accompanied by proof of residency and ownership. If you have already applied, please do not reapply!

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.

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 this exemption also vary each year in accordance with a prescribed state formula, which in 2009 amounted to $1,127.07 to eligible recipients.

    =  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, 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 website of the Office of Real Property Services.  The annual deadline for filing the application is May 1st.

     =  The Senior Citizen’s Exemption – RPTL 467:

For a property owner(s) minimum age 65 by year end 2010 and whose GROSS income from all sources on the 2009 tax return is less than $37,399.99, may be eligible for benefits on a sliding scale basis under this program. 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 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 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 website of the New York State Office of Real Property Services @ www.orps.state.ny.us/.

 

SUMMARY of IMPORTANT DATES to REMEMBER!!!

The Prior July 1;           This is the effective valuation date for assessment purposes; for the June 1, 2010 tentative assessment roll, the valuation date is July 1, 2009;

May 1;                            This is taxable status date (the date on which the type, condition and ownership of a property is determined and applicable for assessment purposes;) 

June 1^st:                        This is the tentative assessment roll filing date; 

June 15th;                     This is Grievance Day (June 15, 2010); once a year property owners can challenge their property  assessment.  This day is always the third Tuesday in June;

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

October 15^th:               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 we are in the process of computerizing building sketches and 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.

 This screen was last updated September 7, 2010 by nja.