Assessments and Taxes

 

Joseph Cook, Assessor                               Click on links for STAR Forms

3111 E. Main St.                                              (Blue) Aged Renewal Application Form         

Endwell, NY  13760-5990                               (Orange) Enhanced Renewal Application Form  

Phone:  (607) 786-2905                               

    Fax:  (607) 786-2300                              Click here for 2013 Final Assessment Roll

 Email:  assessor@townofunion.com        (Takes over 3 minutes to download pdf document)

The Assessor’s Office has tax maps that show each of the approximately 23,000 real estate parcels that are located within the Town of Union.  Each parcel has an assigned tax map number and the official “911” address.

Every parcel has an assessed value that is used to reflect its market value.  Because the Town is not at 100% assessment, New York State issues an equalization rate each year that reflects the average ratio of assessment to market value for the Town.  That equalization rate is based primarily on actual “arms length” sales that occurred within the Town during the previous year. 

Assessment records show the current owner of the property, mailing address for that owner, current assessment, property inventory, and a list of any exemptions that may currently apply to the property.

Each year a new final tax roll takes effect on July 1.  Once that tax roll begins, the assessments it reflects cannot change upward or downward for any reason, (other than court order), until the following July 1 tax roll begins.

The assessor presents a new tentative tax roll on May 1 each year, (60 days prior to the final tax roll).  After that tentative roll is presented, the assessor cannot make any changes to it.  The Grievance Board meets the fourth Tuesday in May to hear any taxpayer challenges to the tentative tax roll.

March 1, (60 days prior to presentation of the tentative tax roll), is taxable status date.  Whatever is physically on the property on March 1 is what the July 1 final assessment must reflect.

All exemption applications can only be accepted between January 1 and March 1, (or the period beginning 60 days prior to taxable status date).