DEADLINE FOR FILING ALL EXEMPTIONS IS MARCH 1, 2019
- Office Hours: Monday, Tuesday, Thursday, 8:30 AM – 1:30 PM
- Phone: (585)289-3010 or (315)462-6224 ext. 3
Role of the Assessor
The key role of the assessor is to establish assessed valuation and to produce an equitable assessment roll annually. An assessment roll is considered equitable when all parcels are valued at a standard percentage of market value. This requires ongoing maintenance of property ownership and inventory records, sales data, tax maps, and related property tax law.
The New York State Office of Real Property Services deems the uniform percentage of assessments in the Town of Manchester for the 2014 final assessment roll to be at 100% market value. The Town of Manchester currently conducts town wide reassessment projects on a three year schedule. The next reassessment project will be for the 2019 assessment roll. Market trends will be analyzed, as well as the collection of property data and property reviews for this revaluation, will take place during the 2018 calendar year.
The Assessor’s Office is responsible for the administration of all whole and partial exemptions. We assist taxpayers in filling out and submitting exemption forms and reviewing eligibility for exemptions such as STAR, Enhanced STAR, Veterans, and Ag exemptions.
Assessment and exemption records are accessible to State and County Governments, real estate professional agencies, and to the general public. The Assessor is appointed by the Town Board and must be qualified as required by NYS Real Property Tax Law. The Assessor will litigate taxpayers’ requests for lowering assessment. Please contact the Assessor’s office for an appointment.
The Assessor’s office does NOT
- Provided true tax amounts, only tax rates. To obtain tax bill information please contact the Ontario County Treasurer’s office at (585)396-4432.
- Provide phone numbers of Town of Manchester residents or businesses.
- Answer questions regarding Building permits, please contact the Zoning Department.
July 1st Valuation Date All properties valued on July 1st of prior assessment roll year.
March 1st Taxable Status Date Values established based on existing condition of property on March 1st.
March 1st Exemption Filing Date Exemption applications must be filed with the Assessor.
May 1st Tentative Assessment Roll Filed Tentative assessments set for roll year; property owners notified if there is a change.
4th Tuesday in May Grievance Day Board of Assessment Review meets to hear assessment complaints.
July 1st Final Assessment Roll Filed Assessments final for roll year.
Forms are available at the Assessor’s office or can be downloaded below.
- STAR Exemption (New York State School Tax Relief) – provides an exemption for school taxes for owner-occupied primary residences. Senior Citizens (age 65 or older) with combined 2013 income that does not exceed $83,300 may be eligible for a larger “Enhanced” exemption. To apply for either Basic or Enhanced STAR exemption, fill out the application (RP-425) and return to the Assessor’s office by March 1st.
- A Senior Exemption (form RP-467) is available for residents age 65 or older, owner-occupied primary residences with a combined annual household income (including social security) not to exceed $21,400. The income limit may change from year to year so be sure to check with the Assessor’s office to see if you qualify.
- Alternative Veterans Exemption (form RP-458A)eligibility requires a copy of the veteran’s DD214 or other written evidence to prove dates of service, type of discharge and release, combat zone, metals and service-related disability.
- Agricultural Exemptions: Agricultural Assessment Application (form RP-305)
Eligibility requires ownership of land consisting of at least 7 acres which has been used to produce crops, livestock, or livestock products for sale in the preceding two years, and has an average gross sales value of at least $10,000 for the two years preceding an application for an exemption.