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.
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.")
Co-Terminus Town/Village Boundaries
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
If you see any typographical errors on any of these pages, please be sure to let us know!
- THE IMPORTANCE OF INTERIOR PROPERTY INSPECTIONS.Final.8.23.2018
- Taxpayer Information Sheet (PDF)
- 2018.RP-467 Senior Exemption
- RP-467 - Instructions for Senior Citizen Exemption
- 2018.RP-425 - ENHANCED STAR APPLICATION
- 2018.IVP FORM
- Assessment Grievance Form (PDF)
- Assessment Grievance Instructions (PDF)
- Contesting Your Assessment in New York State (PDF)