Assessor:  Terry L. Buckley   Email:          lerayassessor@nnymail.com Important Dates Address:    8650 LeRay Street                 :    Evans Mills NY 13637-3191 Tax Exemptions Phone:       315-629-3420 Frequently Asked Questions Fax:            315-629-4393   Business hours:     10:00 A.M. to 4:00 P.M. Monday to Friday                                      (except holidays) If you would like an appointment to meet or speak with the assessor, simply call the office and leave a message. He will return your call as promptly as possible.

The assessor is responsible for establishing and maintaining a taxable value, or assessment, on all properties and entering those values on the Assessment Roll each year. In addition, the Assessor retains and updates inventory records, processes and stores information on all deed transfers and administers all property tax exemptions. Some of the methods of determining a property’s value include the sale price of the property and/or comparable properties, new home construction costs, cost of renovations and/or additions, replacement costs, or rental information.

For more information about assessments, please visit: The New York State Office of Real Property Services: Jefferson County Real Property Tax Services

Important Dates

March 1: Taxable Status Date All exemption applications and renewals must be filed by March 1 to affect the following September's school tax bill and January property tax bill.

May 1: Tentative Assessment Roll Filed Property owners will be notified of any changes to their assessments at this time.

May 27: Grievance Day Property owners may appear or file a grievance complaint form if they feel their assessment is incorrect. Grievance forms will be available in the Assessor’s Office at the end of April. The tentative assessment roll is also available for inspection prior to grievance day. After Grievance Day, letters outlining the Board of Assessment Review’s decision will be sent to property owners.

July 1: Final Assessment Roll Filed All changes from Grievance Day are entered on the final roll. The following September school tax and January property tax bills are based on the assessment as of July 1.

TAX EXEMPTIONS (must be filed by March 1 of each year)

STAR Exemption: The School Tax Relief (STAR) exemption provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners who are granted the basic exemption generally do not need to reapply in subsequent years. The basic STAR works by exempting a portion of the primary residence’s full value. In counties where the median home value is higher than the statewide median home value, this exemption is increased proportionately so that homeowners in there areas will realize equivalent tax relief. Click here for the basic STAR Application Form (RP-425)

Enhanced STAR Exemption: The School Tax Relief (STAR) exemption provides a partial exemption from school taxes for most owner-occupied, primary residences. The enhanced exemption is available to senior citizens (age 65 and older) who meet maximum income qualifications. Proof of income (income tax return) must be supplied before the STAR exemption may be renewed each year. Those who qualify for Senior Citizens Exemption automatically qualify for the Enhanced STAR exemption, so separate STAR applications do not need to be submitted in those cases. Click here for the Enhanced STAR Application Form (RP-425-Rnw)

Senior Citizen STAR Exemption: The Town of LeRay grants an additional reduction of up to 50% (dependent upon income) to qualifying senior citizens. This exemption is computed after all other allowable exemptions have been subtracted from the total amount assessed. Contact the Assessor for further information. Senior citizens who qualify for the Senior Citizens Exemption automatically qualify for the Enhanced STAR exemption, so separate STAR applications do not need to be submitted in those cases. Click here for the Senior Citizen’s STAR Application Form (RP-467)

Other Exemptions: Exemptions may also be available to veterans and those with disabilities. For more information, contact the Assessor.

FREQUENTLY ASKED QUESTIONS:

Where can I get more information about the STAR program? Visit the New York State Office of Real Property Services FAQ page. When is Grievance Day? Grievance day is always the first Thursday after the fourth Tuesday in May. Do I have to apply or reapply for the STAR exemption every year? Not if you are under 65 years of age. What is required for those over 65 to reapply annually? A copy of latest income tax if one was filed, or a social security benefit statement, interest statements and pension statements, if one was not filed, along with the renewal. By what date must exemption forms be filed? All exemption applications and renewal forms must be received by the Assessor on or before March 1 each year.