The Nunda Town Assessor is appointed by the Town Board, must attain New York State certification and serves a six-year term. The Office of the Assessor is regulated by the NYS Real Property Tax Law (RPTL) and the Office of Real Property Services (ORPS). The responsibility of the assessor is to determine the value of real property in the town for the purpose of apportioning the tax burden fairly amongst the taxpayers. The Town of Nunda is the designated assessing authority for the Town and Village of Nunda and for the school districts for Town of Nunda properties. The Town of Nunda assesses at 100% of market value. The Assessor's office is also responsible for processing real property exemptions.
PLEASE LET US KNOW: It is the property owner’s responsibility to notify the assessor if there is a change in primary residency. To ensure that our assessment records reflect the most current mailing address, please notify this office of any mailing address changes. This will help ensure you receive important tax and assessment information.
*Market Revaluations or Updates*
Revaluation projects (or updates) are generally conducted every four years in Livingston County for the purpose of updating assessments to changing market conditions and for maintaining equity in the assessment roll. The goal is to maintain property assessments at a uniform percentage of value (100%). The last revaluation project was completed for the 2018 assessment roll.
During a revaluation year all properties will be reviewed and revalued according to recent market changes. Notices of preliminary assessment changes (also called impacts) are mailed to property owners in early March. Also included in the mailing are instructions about how to contact the assessor for an informal hearing should a property owner disagree with an assessment or have questions. Informal hearings are generally scheduled in March and early April. Following the informal hearing process a notice of the result of the informal hearing is mailed to the property owner about the first week of May.
During non-update years generally assessment changes are due to physical changes to the property such as construction, demolition, inventory, or use changes. During these years assessment change notices are sent to the affected property owners about May 1. Informal hearings are not scheduled; however property owners can meet with the assessor during normal office hours.
In the event the property owner is not satisfied with the results of the hearing, or did not have a hearing and disagrees with the tentative assessment, they must file a formal grievance with the Board of Assessment Review.
Board of Assessment Review (Grievance Day)
The Board of Assessment Review meets to hear complaints on assessments on the fourth (4th) Wednesday in May between the hours of 5:00 pm and 9:00 pm at the Nunda Government Center at 4 Massachusetts Street, Nunda NY 14517.
Real Property Form 524 must be used to contest your assessment. Forms may be obtained at the Assessor's Office or downloaded from the NYS Tax website
Certain property owners may qualify for property tax exemptions. Information about qualification requirements and application forms may be obtained in the assessor’s office or online at www.tax.ny.gov
Many property tax exemptions are only available to a qualified owner’s primary residence, these include:
Star (RP-425) (Exemption or check)
If you have the exemption, the value of STAR is directly deducted from your school tax bill. If you have the Check (or Credit) you receive the STAR benefit as a check from the State rather than on the school tax bill.
Alternative Veterans Exemption (RP-458-a)
Cold War Veterans Exemption (RP-458-b)
Low-Income Senior Citizens Exemption (RP-467)
Low-Income Disability Exemption (RP-459-c)
Other common property exemptions include:
Agricultural Assessment Exemption (RP-305)
Agricultural/Horticultural Buildings (RP-483)
Solar/Wind/Certain Energy Systems (RP-487)
All exemptions and supporting documents must be filed by March 1st.
(This does not apply to registering with the State for the STAR check/credit)
***NEW FOR THE 2019 ASSESSMENT ROLL ***
MANDATORY IVP FOR ENHANCED STAR EXEMPTION
Property owners applying for or renewing an ENHANCED STAR EXEMPTION must submit a completed Income Verification Program (IVP) form along with the application and 2017 supporting income. If a property owner did not file a State or Federal income tax return in 2017 they must complete form RP-425-wkst, a worksheet stating their income for the 2017 year.