Tonya Brown - Sole Assessor

Assessment Information

Table Of Contents:

Exemption Information
Other Information
Real Property Database
Links
FAQs

- The Assessor's Office is open Monday through Friday, 9 a.m. - 4 p.m.

- For Appointments or questions, please feel free to contact Tonya Brown, Sole Assessor at 315-392-5547. The Assessor's Office fax number is 315-392-4607 or email is tonya@townofforestport.org

- EXEMPTION INFORMATION:

Basic Star
- No age requirements
- Income limitations $500,00 yearly
- You must own the home & it must be your PRIMARY residence
- One-time application (until you move or become 65 years old)
- Applications must be filed on or before March 1st
- Approximate savings = $400 (applies only to School Tax)
Enhanced Star

- Must be at least 65 years old
- Income limits apply
- You must own the home & it must be your PRIMARY residence
- You must re-apply every year unless you qualify for the Income Verification Program (come into the Assessor’s Office for details)
- Applications must be filed on or before March 1^st
- Approximate savings = $600 (applies only to School Tax)
Low Income Senior Exemption
- Must be at least 65 years old
- You must own the home for at least 1 year prior to application & it must be your PRIMARY residence
- Income limits apply
- Savings are pro-rated ….County, Town, School and Village percentage savings are determined by income level
- This exemption can apply to all taxes except Special District Charges
- Applications must be filed on or before March 1^st
- Approximate savings varies depending on income
Veterans Exemptions

War-time Vet ( 15%), Combat Vet (25%) and Veteran Disability (50% x percentage of disability) exemptions are available (up to cap)
Must be the PRIMARY residence of the veteran
Your DD-214 must accompany your application
Active Duty during specific periods of war
Savings on County/Town tax only
Applications must be filed on or before March 1^st
Click here for instructions
Click here for application

Other information:

Uniform Percentage of Value

The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."

Taxable Status Date

The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.

Residential Assessment Ratio (RAR)

A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

Equalization Rate

"State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.

The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to local governments and school districts.

Search the Real Property Database

How to File for a Review of Your Assessment
Exemption Forms Online from the Office of Real Property Services All of the exemption forms used by the State Officve of Real Property Services are available from this link. However, many of these exemptions are not available in Oneida County, the Town of Forestport, or within your school district. Contact the Assessor with specific questions if unsure.
Link to General Information

Uniform Percentage of Value The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Equalization Rate "State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.
Residential Assessment Ratio (RAR) A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.