The principal function of the Assessor's Office is to ensure a fair and equitable assessment of all properties in the town of Penfield. The Town Assessor is appointed by the Town Board for a term of six years. The Assessor’s duties, specified in New York State Real Property Tax Law, require the maintenance of up-to-date inventory records used for the valuation of real property within the town of Penfield. The Assessor prepares an annual assessment roll that is used for the equitable distribution of the real property tax due from each parcel.
The Town of Penfield assesses based on market value. If you have any questions concerning the assessment process please contact the Assessor’s Office at (585) 340-8610. We look forward to answering your questions.
Assessment Process and Important Annual Dates
Each year, the Assessor’s Office prepares an assessment roll that is used to levy taxes for the school tax in September and the town/county tax the following January. In order to produce this assessment roll, the Assessor’s Office follows the New York State Assessment Calendar. This calendar is as follows for each year:
June to March 1
On-site inspections by the Assessor’s Office* for all building permits issued for new construction, remodeling, demolitions, and ancillary structures; new homes, additions, new commercial buildings, commercial additions, fire-damaged properties, and demolished buildings.
Mapping of all newly created tax map parcels (splits and merges) in the town of Penfield.
*If an appraiser/data collector from the Assessor’s Office comes to your door or you see them in your neighborhood, please know they are verifying property characteristics to ensure the accuracy of our data. If it is not possible to allow an inspection, please work with the appraiser/data collector to reschedule for a later date. However, if we can have ten minutes of your time, we urge you to allow the inspection to proceed. This will ensure that we can gather important information necessary for equitable town-wide assessment.
Should an Assessor’s representative come to your door, please ask for identification. Do not allow anyone to enter your home without proper identification—“No identification, no entry!"
March 1: Taxable Status Date (Exemption application submission deadline)
New York State Real Property Tax Law has established March 1 as the “taxable status date,” meaning the assessment of a property is based on whatever improvement is on a property as of March 1. All exemption applications must be received by this date. Any changes from March 2 forward will move to the next year.
March 1 through May 1
Assessment staff value all new, remodeled, fire damaged, demolished, or subdivided properties that were in existence as of March 1 using the standard assessment methods of valuation: Cost Approach, Regression Estimation, and Sales Comparison. For income-producing properties, the Capitalization of Income Approach is used. On or about May 1, a “Notice of Assessment Change” will be sent to all properties with a change in assessed value, exemption status, or a change of taxable status (from “exempt” to “taxable”).
The Tentative Assessment Roll is filed. This roll consists of assessments for all properties in Penfield.
May 1 through the fourth Tuesday in May
Assessment Grievance forms are available for those who wish to challenge property valuations during this period. This is the formal grievance process; only the assessment on the Tentative Assessment Roll may be grieved. Grievance forms must be filled out completely and returned to the Assessment Office on or before the fourth Tuesday in May. Copies of the Tentative Assessment Roll and a book of recent housing sales in the town of Penfield are available for review in the Assessor’s Office.
Grievance Day, the fourth Tuesday in May
The Board of Assessment Review meets the fourth Tuesday in May to hear grievances of property owners who wish to challenge their assessments. This opportunity is known as Grievance Day throughout the state of New York.
The “Final Assessment Roll” is filed. The Assessor’s Office will file a Final Assessment Roll for the next tax year on July 1. This Final Assessment Roll will include all changes made by the BOAR during Grievance Day. Judicial review of final assessments is available only to property assessments that were reviewed by the BOAR.