Assessor’s Office

The Assessor is the official who estimates the value of real property within a city, town or village's boundaries. The value is converted into an assessment, which is one component in the computation of real property tax bills. Elected and appointed assessors must obtain basic certification by New York State within three years of taking office. This requires the successful completion of two assessment administration courses, two appraisal courses, and an elective course. Appointed assessors must complete 24 hours of continuing education every year, and complete two more appraisal or assessment courses within two years of initial certification.

The assessor maintains the assessment roll- the document that contains every property's assessment. To do this, the physical description, inventory, and value estimate of every parcel of real property in the municipality is kept up-to-date. The property inventory is available for inspection by appointment before the filing of the tentative assessment roll. The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary, or tentative, assessments, is made available for public inspection. After the Board of Assessment Review has acted on assessment complaints during Grievance Day and ordered any changes, the tentative assessment roll is made final. All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it. Some examples of real property are houses, gas stations, office buildings, vacant land, motels, shopping centers, factories and restaurants. Before assessing any parcel of property, the assessor estimates its market value. Market value is how much a property would sell for, in an open market, under normal conditions. To estimate market values, the assessor must be familiar with all aspects of the local real estate market. A property's value can be estimated in three different ways. First, property is compared to others similar to it that have been sold recently, using only sales where the buyer and seller acted without undue pressure. This method is called the market approach and is normally used to value residential, vacant, and farm properties. Second is to calculate what it would cost, using today's labor and material pieces, to replace the structure with a similar one. If the structure is not new, the assessor determines how much it has depreciated since it was built. The resulting value is added to an estimate of the market value of the land. This method is used to value special purpose and utilities properties, and is called the cost approach. Third is to analyze how much income a property, like an apartment building, a store, or a factory, will produce if rented. Operating expenses, insurance, maintenance costs, financing terms, and how much money owners expect to make on this type of property are considered. This is the income approach. Assessors with computer systems available to them can estimate values using three approaches more efficiently than with paper, pencil and calculator. Once the assessor estimates the market value of a property, its assessment is calculated. New York State law provides all property within a municipality be assessed at a uniform percentage of market value. Everyone shares his or her fair share of taxes as long as every property in a locality is assessed at the same percentage of value.

The following is a summary of some dates and deadlines that pertain to the Assessment Cycle for the City of Elmira:

• June 1st each year
  • Taxable Status Date
  • Valuation Date
  • Exemption Filing Deadline (see Exemptions)
• July 1st each year
  • Filing of the Tentative Assessment Roll
• 10 Days prior to Grievance Day (in July)
  • Change of Assessment Notices Mailed
• Third Tuesday in July each year
  • Grievance Day
  • Board of Assessment Review
• After Grievance Day and before August 10th each year
  • Notice of Board of Assessment Review Decisions
• August 10th each year
  • Final Assessment Roll
• Within 30 days of filing of Final Roll
  • Small claims Assessment Review Filing
  • Certiorari Filing

Property owners may grieve their assessment before the Board of Assessment Review on Grievance Day every year. The City of Elmira Assessor’s Office receives the grievance forms for City of Elmira property owners. All applications filed by Grievance Day will be reviewed by the Board of Assessment Review. Click here to download the RP-524 form from ORPTS

• An appointment is recommended if you wish to appear before the Board of Assessment Review. Appointments can be made only after grievance forms are filed.
• Five copies of the original signed grievance form and any supporting documentation.
• Appointments are scheduled on a first-come first-served basis. You must have filed your forms to schedule an appointment (appointments are scheduled at 15 minute intervals).

The Board of Assessment Review will respond to your grievance on or before August 10th of each year. If you are unhappy with the decision of the Board of Assessment you have the following options:

1. Residential property owners (owner occupied and 3 living units or less) may file with small claims assessment review or certiorari proceeding and have 30 days from August 10th to file.
2. Commercial property owners may file for certiorari proceeding and have 30 days from August 10th to file.

If you miss Grievance Day, your next opportunity will be Grievance Day in the following year.

It is our office policy to accept the Grievance Day forms and supporting documentation after July 1 and on or before the third Tuesday in July each year. Keep in mind that it is your responsibility to prove the assessment is incorrect. The Assessor’s Office can not fill out your forms for you or make copies for you.