Dear Property Owner or Tenant:

The 2022 reassessment project for the Town of Palermo is nearing completion.  The Town’s equalization rate has been below 100% for several years now and needed to be addressed on a town wide basis. In an effort to ensure all property owners have the most fair and equitable assessments possible a town wide reassessment was necessary. The reassessment project promotes equity and fairness for all property owners in the Town of Palermo. The enclosed assessment change notification shows the following information:

1. The new assessment, which has been placed on your property.  Your new assessment is based on the estimated market value of your property as derived from recent selling prices of comparable properties in the area.
2. The taxes you paid last year.  Included are the Town taxes billed in January of 2022. Special district charges (sewer & water etc.) if applicable are not included.
3. An estimate of the taxes you would have paid last year had the tentative full value assessment been used. This tax estimate was calculated by extending last year's tax levy over the new full value assessments. PLEASE NOTE: The term "taxable value" means the new assessed value minus any exemption.
4. The estimated effect (increase or decrease) on your taxes had the tentative assessment been in effect. This amount is shown in the lower right-hand portion of the notice.

THIS ASSESSMENT DISCLOSURE NOTICE IS NEITHER A STATEMENT OF REFUND NOR AN ESTIMATE OF FUTURE TAXES.  IT PROVIDES INFORMATION FOR YOU TO DETERMINE THE PROBABLE EFFECT OF THE ASSESSMENT UPDATE ON YOUR PRIOR YEARS' TAX LIABILITY.  THE TAX DOLLAR AMOUNTS SHOWN WOULD BE INDICATIONS OF FUTURE TAXES BILLED ONLY IF LOCAL GOVERNMENT LEVIES DO NOT CHANGE.

The first time your new assessment will be used to determine taxes will be in September 2022 for school taxes and January 2023 for town and county taxes. 

This notice will be useful in determining if your property has been properly appraised.  Please use it to review the assessment on your property and consider whether you wish to speak to the assessor during the informal hearings, which will be held at the Palermo Town Hall, located at 53 County Route 35. At that time, you may want to discuss, with the assessor, the data used to determine your new assessment and offer any additional information, which you believe may affect the value placed on your property. Your information may include such things as recent sales of property in your neighborhood, a recent purchase contract for your property, or an independent appraisal of your property.  No value changes will be made at the hearing, but all information you supply will be reviewed and you will be notified at a later date of the result.

ALL INFORMAL HEARINGS WILL BE HELD BY APPOINTMENT ONLY.  

You may schedule an appointment by calling (315) 283-3111 on the following dates:

• THURSDAY MARCH 10 FROM 5 PM UNTIL 8 PM
• FRIDAY MARCH 11 FROM 9 AM UNTIL 12 NOON AND 3 PM UNTIL 6 PM
• SATURDY MARCH 12 FROM 9 AM UNTIL NOON
• TUESDAY MARCH 15 FROM 9 AM UNTIL 12 NOON
• THURSDAY MARCH 17 FROM 5 PM UNTIL 8 PM
• FRIDAY MARCH 18 FROM 9 AM UNTIL 12 NOON AND 3 PM UNTIL 6 PM
• SATURDAY MARCH 19 FROM 9 AM UNTIL 12 NOON

 There is only one line so please be patient. Please do not leave voicemail. You must speak to the person scheduling hearings directly so that you can be given an appointment when you call.

EVERY PROPERTY OWNER SHOULD EXAMINE THE TENTATIVE ASSESSMENT ROLL TO BE FILED MAY 1, 2022, REGARDLESS OF THE CONTENT OF THIS NOTICE OR ANY DISCUSSIONS WHICH TAKE PLACE AT THE INFORMAL HEARINGS. ONLY A FORMAL, WRITTEN COMPLAINT FILED WITH THE BOARD OF ASSESSMENT REVIEW BY MAY 30, 2022, WILL PROTECT AN OWNER’S RIGHT TO ASSESSMENT REVIEW AND WILL PROTECT ALL OF YOUR LEGAL REMEDIES TO SEEK A REDUCED ASSESSMENT.

PLEASE NOTE:

1.The term “assessed value” on the enclosed assessment change notice refers to the assessed value before any exemptions (s) that may be applicable.

2.You may respond in writing stating your objections if you are unable to attend the hearings in person. All written correspondence should be delivered to the assessor’s office at 53 Co Rt 35, Fulton, NY 13069 by March 31, 2022.

3.The Board of Assessment review meets on June 2, 2022. Specific times will be determined at a later date.  Please call the assessor’s office for further information. Also, a taxpayer’s guide titled “How to File a Complaint on Your Assessment” is accessible at the NYSORPTS website: https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf                                                                             

We want to thank all town property owners for their cooperation during the reassessment project and this qimportant step in maintaining fair and equitable assessments.

Sincerely,

David Roach IAO, NYSCAP

Town of Palermo Assessor