Real Property Assessment Cycle

The Town of Perinton follows the New York State assessment calendar to prepare the annual assessment roll.            

 July 1st of the preceding year: Valuation date is set by NYS Real Property Tax Law. The valuation date for the assessment roll is July 1st of the preceding year. 

July 1st through March 1st: Inspection of all new construction, remodeling, demolition, land subdivisions and market analysis for the assessment roll. 

March 1st “Taxable Status Date”: The date that all properties are assessed “as of”. In other words, the assessment is based on all improvements to the property “as of” this date. In addition, all property tax exemptions must be submitted by this date per NYS Law

May 1st: Valuation of all properties is completed. Tentative assessment change notices are mailed to impacted property owners on or about May 1st. 

May 1st: Tentative assessment roll is filed. 

May 1st through Fourth Tuesday in May: Tentative assessment roll is available for public inspection in the assessment office and on the town’s website (www.perinton.org

Fourth Tuesday in May: The Board of Assessment Review (BAR) meets to hear assessment complaints. A grievance form (RP-524) must be filled out completely and include supporting documentation, and submitted to the Assessment Office by 8 PM on the Fourth Tuesday in May before an appointment with the BAR is scheduled. 

July 1st: Final assessment roll is filed. This value will be used to calculate the school tax bill for September 1st, the town/county tax bill for January 1st and, if applicable, the village tax bill for June 1st. 

October 1st: Informal Assessment Review period begins.