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Assessor's Office
 
Administration Office
25 Sybil's Crossing
Kent Lakes, New York 10512
Phone: 845-225-8020
Fax:     845-225-5130
Email:assessor@townofkentny.gov
Office Hours:    9:00 AM to 5:00 PM
Summer Hours: 8:30AM to 4:30PM
Town Assessor:   Gary E. Link
Assessor's Clerk:   Diane Fox

Click on the items below to obtain more information

Town of Kent 2014 Final Roll
 
Important Assessment Dates
Responsibilities Of The Town Assessor
Grievance—How To File For A Review Of Your Assessment
Important Exemptions:
School Tax Relief (STAR) apply if your home is your primary residence and your income is under $500,000
Senior Citizen Enhanced STAR apply if you will be 65 in 2014 and your adjusted gross income is under $81,900
Senior Citizen with Limited Income apply if you will have income of less than $37,399.99 and apply if you will be 65 as of March 1st, 2014
Veterans apply with DD214 (Discharge Papers) plus Veterans Application Form
Disabled apply if your income is $37,399.99 or less, plus Award letter from Social security is necessary proof

 

 

 

 

 

 

 
Informative Brochures Available
Links

 

 

Information on Tax Policy and All Exemptions can be found at
The New York State Office of Real Property Services website
http://www.tax.ny.gov/research/property/default.htm
Important Assessment Dates:  
Taxable Status Date March 1, 2014
(all exemption applications must be filed by this date).
Tentative Assessment Roll May 1, 2014
Grievance Day
The BAR will meet
Tuesday, May 27th 2014
Final Assessment Roll July 1, 2014
Deadline for filing for
Small Claims Assessment Review or
Petition for Review under Article 7
of the Real Property Law
July 31, 2014
 
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Responsibilities of the Town Assessor:
The Town Assessor maintains the Town's Assessment Roll.This requires the physical description, measurements and estimate of value (Assessed Value), of each property.

Assessed Value is used to determine each property owner’s share of the taxes levied to fund School, County, Town and Special District (Fire, Park) budgets. The taxes that must be paid on each property are determined by the various taxing authorities’ budgets.

It is the responsibility of each property owner to monitor the Assessed Value of their property. Assessors are dedicated to fair and equitable property assessments. Property owners who feel that the Assessed Value of their property is incorrect or unfair should first review it with the Town Assessor in informal setting, who can explain how the assessment was determined and the rationale behind it. If disagreement over the assessment continues, property owners have remedies that are described in the New York State booklet “A Taxpayer’s Guide: How to File for A Review of Your Assessment”, available on-line at http://www.tax.ny.gov/research/property/default.htm.

The Town Assessor also administers various real property tax exemptions authorized under State and local law. These include School TAx Relief (STAR), senior citizens, veterans, disabled, clergy, agricultural, forestry, and partial or full exemptions for certain property owned by non-profit organizations which qualify by reason of religious, charitable or educational use. In all cases, application for exemptions must be filed no later than March 1 each year.

A pamphlet entitled “The Job of the Assessor” is available from the Assessor’s office or from the New York State Office of Real Property Services http://www.tax.ny.gov/research/property/default.htm.
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Grievance — How To File For A Review Of Your Assessment:

Property owners have the right to a review of their assessment for the current tentative Assessment Roll, when it is completed by the Assessor (May 1 of each year). That review is performed by the Town’s Board of Assessment Review.
Link to instructions on how to file - http://www.tax.ny.gov/research/property/default.htm

Further reviews are available, if property owners are dissatisfied with the decision from their Town’s Board of Assessment Review; these are Small Claims Assessment Review (for residential property) and Petition for a Review of Tax Assessments under Article 7 of the Real Property Law.

There is a presumption under the law that the assessment made by the Assessor is correct. The burden of proof is on the property owner.

The Town’s Board of Assessment Review is independent of the Assessor and consists of five residents who have at least a general knowledge of property values in the community. The Town Board appoints the members of the Board of Assessment Review, each for a 5 year term (staggered expiry dates). The Board selects one of its members as chair to conduct the Board proceedings. Minutes of the hearing(s) must be taken and are to be filed at the office of the Town Clerk.

Members of the Board of Assessment Review :
Scott Heller Member September 30, 2015
Christopher Badolato Member September 30, 2018
Jamie L Powers Member September 30, 2014
Louis J. Falcone Member September 30, 2017
James Joy Member September 30, 2016
The members of the Board of Assessment will elect a Chair from among their members at their initial meeting.
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Important Exemptions:

All application forms are available from any Assessor’s office or from the New York State Office of Real Property Services http://www.tax.ny.gov/research/property/default.htm.

School Tax Relief (STAR) Exemption
This New York State sponsored and funded partial exemption from School taxes is available to ALL owner-occupied residential property, where the property is the owner(s)’s primary residence. The combined gross income of all the property owners may not exceed $500,000.
For the School Tax Year 2014-15, the exemption is $52,550 of Assessed Value.
Owners must submit an application form together with

  • a proof of primary residency (a copy of New York State driver’s license that shows the residence address on it, or a copy of a current voter’s registration card).
  • a copy of your federal tax return for the preceding year.

Annual renewal of this exemption is not required.
The Assessor’s office must be advised if the property ceases to be the owner’s primary residence.

Senior Citizen Enhanced STAR Exemption
This partial exemption from school taxes is available to all senior citizens, beginning in the year in which they reach the age of 65. All owners must be 65 or turn 65 in 2014 (except where the property is owned by a husband and wife, or by siblings, in which case only one owner need be 65).
For the School Tax Year 2014-15, the exemption is $112,470 of Assessed Value.
The combined adjusted gross income of all property owners may not exceed a specified amount - $81,900.

Senior Citizen with Limited Income Exemption
This partial exemption from County, Town and School taxes is available to all senior citizens, who have reached the age of 65 by Taxable Status Day (March 1), who have owned their residence for one year or longer, where all owners live on the premises. All owners must be 65 (except where the property is owned by a husband and wife, or by siblings, in which case only one owner need be 65).
The combined total income for the preceeding tax year of all of the property’s owners and of the property owner(s)’s spouses residing at the property may not exceed a specified amount.
If the property owner qualifies for this exemption, the applicant is also deemed eligible for the Enhanced STAR exemption (above), so no separate STAR application is required.
The exemption is a scale, depending on income, starting at 50% of Assessed Value for income below $29,000, declining to 5% of Assessed Value for income between $36,500 and $37,399.99.
No exemption from School tax can be granted if a public school-aged child resides at the property.
Owners must submit an application form together with

  • proof of age (birth certificate, passport, driver’s license, baptism certificate, etc.)
  • proof of primary residency (a copy of New York State driver’s license that shows the residence address on it, or a copy of a current voter’s registration card).
  • proof of income (copy of Federal or State Income Tax Return. If no Tax return was filed, copies of all 1099’s for interest, dividends, capital gains, pension, social security, etc.).

After the first year of qualification, renewal of the exemption must be applied for each succeeding year.

Veterans Exemptions
These partial exemptions from County and Town taxes are available to all residential property owners who have rendered active military service to the United States Armed Forces, during a period of war.
A qualified residential parcel receives an exemption equal to 15% of its Assessed Value.
Further, where the veteran can document service in a combat theater or combat zone, the property receives an additional exemption equal to 10% of its Assessed Value. If a veteran has received a service-connected disability rating from the Veteran’s Administration or the Department of Defense, there is an additional exemption equal to one-half of the disability rating multiplied by the Assessed Value of the property. Each of these exemptions is subject to maximum limits.
Veterans must submit an application form together with

  • A copy of Armed Forces of The United States Form DD214.
  • Proof of ownership of the property.
  • If applicable, documentation of a compensation rating from VA or DOD as a result of service-connected disability.
  • You may also qualify for a Cold War Vets exemption if you have served within the US Armed Forces.
Annual renewal of this exemption is not required.

Persons with Disabilities and Limited Incomes Exemption
This partial exemption from County, Town and School taxes is available to all property owners under age 65, with disability and limited income, who have owned their residence for one year or longer, where all owners live on the premises.
For disabled senior citizens, age 65 years or older, the Senior Citizen with Limited Income exemption (above) will apply.
The combined gross income for the preceeding tax year of all of the property’s owners and of the property owner(s)’s spouses residing at the property may not exceed a specified amount.
The exemption is a scale, depending on income, starting at 50% of Assessed Value for income below $29,000, declining to 5% of Assessed Value for income between $36,500 and $37,399.99.
No exemption from School tax can be granted if a public school-aged child resides at the property.
Disabled property owners must submit an application form together with

  • Either, as applicable:
    (i) award letter from the Social Security Administration or Railroad Retirement Board certifying the applicant’s eligibility to receive Social Security Disability Insurance (SSDI), Supplemental Security Income (SSI) or railroad retirement disability benefits, or

    (ii) a certificate from the State Commission for the Blind and Visually Handicapped stating that the applicant is legally blind, or

    (iii) an award letter from the U.S. Postal Service certifying a disability pension.
  • Proof of ownership of the property.
  • proof of primary residency (a copy of New York State driver’s license that shows the residence address on it, or a copy of a current voter’s registration card).
  • proof of income (copy of Federal or State Income Tax Return. If no tax return was filed, copies of all 1099’s for interest, dividends, capital gains, pension, social security, etc.).

After the first year of qualification, renewal of the exemption must be applied for each succeeding year.

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Informative Brochures Available:
Copies of these brochures are available at The Assessor’s office, or from New York State Office of Real Property Services http://www.tax.ny.gov/research/property/default.htm


“Your Right To Know” New York State’s Open Government Laws
(freedom of information, open meetings, personal privacy protection).

“Real Property Tax in New York State - Common Myths & Misunderstandings”
“The Job of The Assessor”
“Fair Assessments”
“Reassessment and Your Property Tax”
“Q & A: The Annual Reassessment Program”
“A Taxpayer’s Guide: How to File for A Review of Your Assessment”
“Members of Elected Boards of Assessors: Training & Certification Requirements”
“Q & A About the STAR Exemption”
“Governor Pataki’s School Tax Relief Program: Questions & Answers for NYS Homeowners”
“Q & A: Senior Citizens Exemption”
“Veterans’ Exemption: Questions & Answers”
“Q & A: Exemption for Persons with Disabilities and Limited Incomes”

LINKS:
NY State Office of Real Property Srvcs
http://www.tax.ny.gov/research/property/default.htm
Real Property Tax Laws http://www.assembly.state.ny.us
NY State Assessors’ Association http://www.nyassessor.com
Putnam County

http://www.putnamcountyny.com

NY State Senator Greg Ball http://www.nysenate.gov/senator/greg-ball
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