ADMINISTRATION: Real Property & Taxation Services
The Real Property Tax Services Office seeks to improve the administration and understanding of the real property tax to achieve equity for the taxpayers of Tioga County.
If you would like to search for Assessment or GIS information in Tioga County, please view our Internet-based GIS and Real Property search applications.
Town and Village Assessment Calendar Dates:
March 1st: Taxable Status Date (the deadline for all exemption applications)
May 1st: Tentative Assessment Roll is filed*
4th Tuesday in May: Grievance Day (Board of Assessment Review meets to hear all complaints regarding assessments) Note: Assessors assessing in more than one town will hold Grievance Day in one town on the 4th Tuesday in May, by local law change the other town(s) date(s) to a different grievance date. Check with the Assessors office or notice filed in the newspaper for your towns appropriate date.
July 1st of the Prior Year: Valuation Date
July 1st: Final Assessment Roll is filed*
Small Claims filing date: 30 days from the date the Final Roll is filed
* Filing a Roll means the date the Assessor posts the notice of filing in the news-paper.
County, Town, and School Tax Rates:
General information about taxes:
How The Property Tax Works
Assessments Vs. Taxes
Property Tax Myths & MisunderstandingsTown & County taxes are issued together on January 1st of each year.
School tax is issued on September 1st of each year. Please refer to your tax bill for pay periods and penalties. The links below will provide current tax rates.Tioga County 2010 Town & County Tax Rates
Tioga County 2010 Town & County Tax Rates (Town of Owego)
Village Tax Rates
School Tax Rates
Contact Information
Town and Village Assessors
Tioga County Real Property
PO Box 16 Court Street
Owego, New York 13827
Tel. (607) 687-8661
Fax. (607) 223-7017
Monday – Friday (9:00am to 5:00pm)
Tioga County Real Property Staff
Elizabeth Hawken - Director of Real Property
hawkenb@co.tioga.ny.us
Betsy Knapp - Administrative Assistant
knappb@co.tioga.ny.us
General Assessment Information for New York State:
Tax Assessment Appeal Process
Exemption Information
2010 Assessment Rolls Equalization Rates, LOA's & RAR's
TOWN
(LEVEL OF ASSESSMENT)
(RESIDENTIAL ASSESSMENT RATIO)
BARTON BERKSHIRE CANDOR NEWARK VALLEY NICHOLS OWEGO RICHFORD SPENCER TIOGA
Equalization Rates
What is an equalization rate?
At its simplest, an equalization rate is the State’s measure of a municipality’s level of assessment (LOA). This is the ratio of total assessed value (AV) to the municipality’s total market value (MV). The municipality determines the AV; the MV is estimated by the state. The equalization rate formula is:
Total Assessed Value (AV)
______________________ = Equalization Rate
Total Market Value (MV)
Equalization rates do not indicate the degree of uniformity among assessments within a municipality. (More information regarding uniformity is available from Fair Assessments - A Guide for Property Owners ).
What does your equalization rate mean?
- An equalization rate of 100 means that the municipality is assessing property at 100 percent of market value
- An equalization rate of less than 100 means that the municipality’s total market value is greater than its assessed value.
- An equalization rate of greater than 100 means that the total assessed value for the municipality is greater than its total market value.
- There would be no need for equalization if all municipalities assessed all property at 100 percent of market value every year.
For more information on the equalization rate please link to the following Equalization and Tax Levy Distribution. To find your current equalization rate click here and select the prior year.
Residential Assessment Ratio
What is a Residential Assessment Ratio (RAR)?
RAR Information Page
RPTL Article 7, Title 1 - A, Section 738 mandates the calculation of Residential Assessment Ratios annually. RARs are used by Assessors as a general measure of assessment equity and by taxpayers in board of assessment review grievances and/or small claims hearings. RARs are NOT issued for: municipalities currently conducting revaluation projects; or who have fewer than 5 residential usable sales that year. The RAR is certified by the State Board no later than sixty days prior to the last day provided by law for the filing of the tentative assessment roll. The certified RAR and the number of sales used in its calculation are sent to the Office of Court Administration and to the appropriate County Director, County Clerk and Assessor. When an RAR is established for New York City, it is certified to the New York City Tax Commission. In all cases, an informational copy is forwarded to the Chief Executive Officer of the assessing unit.
To view the RAR for your municipality click here and choose the prior year.
Level of Assessment
Level of Assessment Basics
The Level of Assessment (LOA) is simply the percentage of full value at which properties are assessed within a community. For instance, an LOA of 50% would indicate that assessments are at half of the market value; an LOA of 100% represents a community that is assessing at full value. In most states, assessments are required to be recorded at a single LOA, most commonly 100%. However, in New York State, each municipality is allowed to choose its LOA. In New York, no matter what LOA the municipality uses, all of the assessments in the community are required by law to be at a “uniform percentage of value.” In other words, if a town chooses to assess at 40% of market value, then all of the properties in the town should be assessed at 40%. (Only New York City and Nassau County are authorized by State Law to assess each of four specific classes of property at different levels.)
To view the LOA for your municipality click here.
How do I Calculate Tax Liability Without Exemptions?
The school tax rates should be calculated against the new years assessed values (without exemptions) or taxable values (with exemptions); Actual tax amounts can be calculated by dividing the taxable assessed value by 1,000 then multiplying that by each individual tax rate. Use the Same method to calculate tax without exemptions by using the assessed value instead of the taxable.
The Town of County tax rates should be calculated against the new years assessed or taxable assessed values; Actual tax amounts can be calculated by dividing the taxable assessed value by 1,000, then multiplying that by each individual tax rate.
If you need assistance, you may phone your Assessor’s office or the Tioga County Real Property Office.