The Town Assessor's Office is responsible for establishing values of real property so that school, county, town and special district taxes may be equitably apportioned among property owners. The Assessor's Office continually reviews sales to determine the market value of various types of properties in the Town. Various real property tax exemptions authorized under state and local laws such as partial exemptions for veterans, primary residence (STAR exemption), agricultural, senior citizens, physically disabled people with limited income, solar and wind energy systems, and business incentive exemptions are also administered by this office.
Assessor Office Key Dates:
March 1st: Taxable Status Date: Deadline for filing for all exemptions.
May 1st: Tentative roll date and assessment change mailed to property owners. Property owners may examine their own assessments or assessments of any other parcels in the Town of Chester.
Fourth Tuesday in May: Grievance Day
July 1st: Final Roll Filed (writs of certiorari and SCAR must be filed no later than 30 days after final roll date)
July 1st - Valuation Date (the "as of" date of market value utilized to set assessments)
Helpful Links:
The Assessment Process
New York State Law requires all properties in every municipality (except in New York City and Nassau County) to be assessed at a uniform percentage of market value each year. This means that all properties in your city, town or village must be assessed at market value or all at the same uniform percentage of market value each year. State Law also requires your assessor to include the estimate of the market value for each property, the assessment for each property and the uniform percentage for all taxable property on the tentative assessment roll. At any time a property owner believes the assessed value of their property to be inequitable or disproportionate compared to the market value and similar homes in their neighborhood, they should first contact the assessor for a review. They should be prepared to provide documentation to show why they believe the assessed value is unequal or excessive.
The Grievance Process
If dissatisfied with the result of this process, appeals are made to the Board of Assessment Review. This board meets to hear complaints filed by property owners as outlined in a publication titled: What To Do If You Disagree With Your Assessment and can be obtained by clicking here.
The Board of Assessment Review meets on the 4th Tuesday in May to hear filed complaints in the Town of Chester from 4 to 8 pm at Town Hall, 1786 Kings Highway in Chester.
If the property owner wishes to pursue a claim further, it must be filed with the Supreme Court in Goshen. There are two choices, either by means of a Small Claims Assessment Review – for one, two, or three family owner-occupied (non-condominium) residences or for lots too small for building, or by filing a writ of certiorari for all other types of property – the path generally taken for larger properties.