INTRODUCTION

The Real Property Tax Service Agency was established by New York State statute in 1970 with the enactment of Article 15-A of the Real Property Tax Law. The statute also provided for independent boards of assessment review and, at local option, the appointment of sole assessors serving six-year terms as opposed to electing three person assessor boards for two years. Counties were charged with the responsibility to create and maintain accurate tax maps conforming to specifications established by the state. In addition, this legislation established minimum qualification standards for county real property tax directors and appointed assessors.

Cortland County is made up of 16 assessing units (one city and fifteen towns). The three villages in the county have all adopted their respective town assessment rolls thereby eliminating the need for separate village assessors.

In Cortland County, in addition to our statutory responsibilities, our mission is to provide courteous, professional service to the general public while, at the same time, responding to the needs and inquiries of the Cortland County Legislature.

The information provided in this website should provide useful reference data for the members of our community as well as anyone else that might have an interest in real property tax information pertaining to Cortland County.