Real Property Assessment Cycle

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

v     July 1^st of the preceding year: Valuation date per NYS Real Property Tax Law

v     July – March:    Inspection of all new construction, remodeling, demolition and land subdivisions occurring after March 1^st of the preceding year.

v     March 1st: "Taxable Status Date" – The date that all properties are assessed "as of". In other words, the assessment is based on whatever improvement is on the property as of this date. Also, all property tax exemptions must be submitted by this date.

v     March – May 1st:  Valuation of all properties is completed. Assessment change notices are mailed to impacted property owners on or about May 1^st.

v     May 1st: Tentative assessment roll is filed.

v     May 1st – Fourth Tuesday in May:  Tentative assessment roll is available for public inspection.

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

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

.