Assessors are local government officials who estimate the value of real property within a county, city, town, or village's boundaries.
It is the responsibility of the assessor to provide property owners with fair and accurate assessments. To estimate the market value of property, the assessor must be familiar with the local real estate market.
Reassessments of all property in the community are the best way for the assessor to ensure you are assessed fairly. During a reassessment, assessors may physically re-inspect and reappraise properties.
The assessor records the assessments on the assessment roll. You should check the assessment roll annually to ensure you are assessed fairly and that you are receiving the exemptions you applied for. Click on the link at left to access the current Assessment Roll for Massena.
The local assessing profession is continually evolving as technology advances and the state offers programs to encourage more professional and equitable assessing. As a result, half of the municipalities in the state share an assessor.
By combining the Town and Village assessment function in Massena, property owners now receive only one assessment for the same property. Since property owners no longer receive separate village and town assessments, they don't have to pursue separate assessment grievances on separate dates if they disagree with their assessments.
In addition to valuing property, assessors have the following responsibilities:
Inspect new construction and major improvements to existing structures to ensure accurate property descriptions and valuations
Approve and track property tax exemptions, including the School Tax Relief (STAR) exemptions
Use software (such as RPS Version 4, which is developed by NYS Tax Dept) to administer their various responsibilities
Attend all public grievance hearings of the Board of Assessment Review and present evidence in support of the municipality's assessments
Prepare evidence for Small Claims Assessment Review hearings
Review real estate sale data for accuracy
File annual report on assessment changes with our department
Required Training / Certification
Most assessors must receive basic certification by New York State within three years of taking office. This requires the successful completion of several specific courses regarding assessment administration and the valuation of real estate. In addition, appointed assessors and sole elected assessors are required to fulfill ongoing continuing education requirements. Members of boards of elected assessors are not required to fulfill continuing education requirements.
Certified assessors are required to become re-certified within a year of re-election or re-appointment to office by completing approved ethics training.