Property Owners Guide to Fair Assessments

New York State Law requires all properties in your 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 taxable 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.

This page explains how your assessor can comply with the law by keeping assessments up-to-date and equitable each year. The fairness, or equity, of the real property tax depends on whether similar properties are treated alike. By keeping assessments up-to-date each year, assessors can go a long way toward ensuring that taxpayers do not pay more or less than their fair share of taxes.

State Officials


State of New York


Andrew M. Cuomo, Governor

New York State Department of Taxation & Finance


Acting Commissioner, Jamie Woodward

Office of Real Property Tax Services


Acting Deputy Commissioner, Victor Mallison
W.A. Harriman Campus
Albany, NY 12227