Department of Taxation and Finance - Executive Order Regarding Assessment Administration
In light of the statewide State of Emergency related to COVID-19, Governor Cuomo has issued Executive Order Number 202.22. The order provides local governments with options related to tentative and final assessment rolls and grievance day. In addition, for Westchester and Nassau Counties, it provides options related to property tax payments.
As you consider the available options, we encourage you to work with your local attorneys, supervisors, and mayors.
The Assessment Department is responsible for placing an assessment on each parcel of land and all real property in the town for the purpose of equalization of the tax base. The Town Assessor administers the assessment roll in accordance with the New York State Real Property Tax Law, the Code of the Town of Victor, and Rules and Regulations promulgated by the State Board of Real Property Services.
The Assessment Department maintains an inventory of all parcels in the Town of Victor in order to establish an assessed value for the equitable distribution of property taxes. Assessments are made at 100% of the market value and assessment rolls are filed in accordance with the assessment calendar. The assessment roll and property inventory data is maintained using the Real Property System (RPS V4) developed by the NYS Office of Real Property Tax Services. The Town Assessor is appointed by the Town Board and must be qualified as required by the NYS Real Property Tax Law.
In accordance with rules and regulations set forth in New York Real Property Tax Law, the Town of Victor participates in the cyclical reassessment program. Cyclical reassessment involves the analysis of all properties in the municipality every three years to determine if they reflect current market values and making adjustments where necessary. Assessment changes may also be made due to change in use, and/or issuance of a building permit for new construction, remodeling or demolition.
Uniform Assessment Standard (Pub 1025):
The NYS Board of Real Property Tax Services adopted these Uniform Assessment Standards to provide a set of principles to guide individual assessing units in assessment administration.