Tami Snyder, Assessor
Marilyn Zaludny, Secretary/Clerk
Our office is open to the public now. For the safety of our Patrons and our Employees we are asking you to wear Masks when in our building. Thank you for helping slow the spread of COVID-19.
About the Assessor:
The Town Assessor is appointed by the Town Board for a term of six years. The Assessor’s responsibilities are specified in New York State Real Property Tax Law and include preparation of the annual assessment role, maintenance of up-to-date property records, administration of exemptions and administration of the grievance procedure.
These maybe viewed by clicking on the Tax Assessment Rolls link under Resources below. This year due to the COVID-19 virus,final assessment rolls are available at https://www.livingstoncounty.us/1219/2020-Assessment-Rolls.
Questions regarding assessment rolls please direct to the Assessor’s office.
Important Legal Dates on Assessment Calendar:
Taxable Status Date: March 1st
Tentative Roll filed: May 1st
Grievance Date: 4th Tuesday in May (in Lima 4th Thursday in May)
Final Roll filed: July 1st
*All Exemptions Must Be Filed By March 1st
Equalization Rates/How do they work?
The Equalization Rate is the ratio of a property’s assessment value to its market value. To calculate an equalization rate, NYS takes the total assessed value of a municipality and divides it by the total market value of the municipality. Equalization rates are used to establish tax and debt limits, determine state assessments such as special franchise values, determine ceiling values for railroad agricultural exemptions, and determine level of Star exemptions and apportionment of sales tax revenues. If a Town’s equalization rate is less than 100%, this means a property is assessed at less than market value. The Town of Lima for 2020 has an Equalization rate of 95%.