The Assessor's Office will be accepting Veterans, New Enhanced (these are people who are turning 65 and currently have a Basic STAR exemption) between September 1 and March 1. New Enhanced STAR applicants are requires to provide the prior year income statements or income tax (if one was filed).
All other exemptions, including Low Income Senior, Disability, etc. that require the most current income will be accepted only between January 15 and March 1.
All new homeowners must apply directly to New York State Tax and Finance for the STAR. For more information and registration, please click on the following link.
Assessments and Taxes
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.