For Information about the assessing process visit The NYS - Office of Real Property Tax Services
The form can be obtained here:
Deputy Assessor- Michelle Reif
Phone: 845-724-5600 x104
Office Hours: Monday - Thursday 9:00 am to 1:30 pm
Email: Assessor2@unionvaleny.us
Assessment Roll Information
Q. What is the FUNCTION of the Assessor's Office?
A. The Assessor maintains the municipality's assessment roll. This is accomplished by annually updating and valuing the physical components (inventory) of real estate located in a municipality and listing all property values on the assessment roll.
Q. What is the PURPOSE of Assessment?
A. The Assessor establishes a base value from which taxes are levied. The tax levy is used to support the local School Districts, County, Town and Special Districts within a municipality.
Q. How does the Assessor know WHEN to make an Assessment or Re-assessment?
A. Initially the Assessor is informed of a change in property value by observation and through a building (or demolition) permit issued from the Code Enforcement Officer's. The permit identifies the property by name and through a tax identification and/or grid number and it describes the change that will take place.
Q. What PROCESS does the Assessor use?
A. The Assessor examines the plans or other information relating to the proposed change. The property is then physically inspected possibly during construction and when the construction is complete.
Q. What ANALYSIS does the Assessor do?
A. The Assessing Office uses three forms of analysis in the valuation of property. On residential property the Cost Analysis and the Market Approach are the two most common forms of valuation used. With commercial or industrial property the Income Analysis is also used.
Q. What is the primary consideration in making an ASSESSMENT?
A. When establishing an assessment for the tax roll, market value is the primary consideration. This is the basis for assessment value. The assessment must be based on market sales, not other assessed properties within the Town.
Q: What to do if you disagree with your assessment?
A. For instructions of what to do to file a formal grievance click on Contest your assessment
Where you will find general information and complete instructions to contest your assessment by completing form RP-524 - Complaints on Real Property Assessments
If you have an increase in your assessed value:
To see the information about your property as filed with the Dutchess County Real Property Tax Service Agency Click Here for Dutchess County Parcel Access
The Assessor's Office is available for information regarding assessments. Taxpayers may examine the information maintained by the assessing office on their own property and review the assessments of other property owners.
The assessor is available for consultation and explanation of the assessment process. There are reporting deadlines that limit the assessor's ability to change an assessment. The valuation of property for tax purposes relates to July 1st (Date of Valuation) of the preceding year, but the value is based on what improvements exist as of March 1st each year. March 1st is known as Taxable Status Date. From the status of inventory that exists as of March 1st, the Assessor prepares the Tentative Roll. The Assessor can make changes on property assessments until the Tentative Roll is published. After that date the Board of Assessment Review must make the roll changes.
The Board of Assessment Review (BAR) is a lay body of citizens who live in the town or municipality. They may or may not have real estate expertise. In the Town of Union Vale, they meet the Wednesday, after the fourth Tuesday in May. The date for 2024 is Wednesday, May 29th from 4:00 p.m until 8:00 p.m.. Their purpose is to listen to the grievances of property owners and possibly make changes in the assessments. Grievances can be filed with the Town Assessor's Office on, or before Grievance Day. The changes that are made by this board are entered on the tentative roll which when complete will be published as the Final Roll. The Final Roll is effective as of the 1st of July.
Owners of residences who are not satisfied with the bar decision have two avenues of appeal.
1.They can elect to file a petition for Small Claims Assessment Review (SCAR) and meet with a hearing officer.
2.They can proceed with a Tax Certiorari.
All other property, other than residences, must appeal through a Tax Certiorari proceeding. The only exception is on vacant residential land that does not meet the minimum zoning requirements and cannot be developed. Land having these restrictions can file with a SCAR petition. Any residential property's assessment (with the exception of residential vacant land) can be heard in SCAR. The deadline for filing a petition with SCAR is thirty days of the filing of the Final Assessment Roll, or the public notice of such filing, whichever is later.
In addition to maintaining the roll, the Assessor processes' exemptions. The available exemptions include School Tax Relief (STAR) which is available to every homeowner for their primary residence. There are two forms. Basic STAR is available for all residents on their primary residence. Enhanced STAR is available for Senior Citizens with an adjusted gross income that does not exceed a level established by the state.
Additional exemptions that are provided for eligible homeowners include a Senior Exemption, which is based on age and income limits. Some individuals with a proven handicap may be eligible for a Disability Exemption. There are Veterans Exemptions for those who served on active duty during wartime and for those who served during the cold war period. Farmers may be eligible for a partial Agricultural Exemption. Certain organizations may also be eligible for Not for Profit exemptions.
Assessment Year
March 1st is the last day of filing for exemptions. Property inventory and condition is also evaluated as of this date.. All transactions received by this date will be entered on the following tax rolls. The tentative assessment roll is prepared by the Dutchess County Real Property Tax Office at the end of April. Grievance Day is held after the fourth Wednesday in May, in the Town of Union Vale. Applications must be presented to the Board of Assessment Review to be considered. The final assessment roll is published and returned to the Town on July 1st.
Frequently Asked Questions
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