Assessment

The Town of Plattsburgh Assessment Office is responsible for administering NYS Real Property Tax Law.  This includes real property tax exemptions authorized under state and local laws such as partial exemptions for veterans, agricultural, senior citizens with limited income, physically disabled people with limited income, solar and wind energy systems, and STAR (school tax relief).

The Assessment Office is also tasked to ensure that the tax burden is distributed equitably among all property owners. This involves establishing the value of real property so that school, county, town, and special district taxes may be equitably apportioned among property owners.

New York State Law requires all properties in every municipality (except in New York City and Nassau County) to be assessed at a uniform percentage of market value each year. This means that all properties in your city, town or village must be assessed at market value or all at the same uniform percentage of market value each year.

State Law also requires your assessor to include the estimate of the market value for each property, the assessment for each property and the uniform percentage for all taxable property on the tentative assessment roll.

At any time, a property owner believes the assessed value of their property to be inequitable or disproportionate compared to the market value and similar homes in their neighborhood, they should first contact the assessor for a review. They should be prepared to provide documentation to show why they believe the assessed value is unequal or excessive.

A further explanation of the assessment process and what it is about and why:

(A thank you to Clay County, MO for the first video, and thank you to the City of Kitchener, Ontario via the City of Airdrie, Alberta for the second video.)

If dissatisfied with the result of this process, appeals are made to the Board of Assessment Review. This board meets to hear complaints filed by property owners as outlined in a publication : https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf PDF).

The Board of Assessment Review meets on the 4th Tuesday in May to hear filed complaints in the Town of Plattsburgh.

If the property owner wishes to pursue a claim further, it must be filed with the Supreme Court in Clinton County. There are two choices, either by means of a Small Claims Assessment Review – for one, two, or three family owner-occupied (non-condominium) residences or for lots too small for building, or by filing a writ of certiorari for all other types of property – the path generally taken for larger properties.

NYS Assessors Association 
Office of Real Property Services
Clinton County Real Property

Real Property exemptions are available to property owners who meet the eligibility requirements. The applications for these exemptions are available in the office or below under Applications & Forms.

All exemption applications shall be received by March 1st, Taxable Status Date. Any applications filed after this date cannot be placed on the assessment roll until next year.

Senior Citizen, Enhanced STAR and Disability shall be renewed each year as they are based on income. Those seniors who receive the Enhanced STAR and have filed for and accepted into the NYS Income Verification Program need not renew.