Description of Responsibilities of the Assessor:
Assessor is a local official who estimates the value of real property within the town or village boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills. The Assessor maintains the municipality assessment roll – the document containing each property assessment. The physical description and value estimate of every parcel is kept current. The property inventory is available for inspection by appointment before the filing of the tentative assessment roll. The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary or tentative assessments, is made available for public inspection. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final. Property is assessed at an estimate of market value. Market value is how much a property would sell for, in an open market, under normal conditions.
The Assessor approves and keeps track of property tax exemptions -the most common being Senior Citizen, Star, Veterans, Agricultural, etc. The Assessor also reviews every transfer of real property for accuracy, including the basic information on the buyer, seller, and sale price.
Assessor: Joseph V. DeCarlo
Assessor’s Clerk: Janet Bowman
716-549-0282 ext 5
Mail all correspondence to:
Town of Brant
ATTN: Assessor’s Office
1272 Brant-North Collins Rd.
Post Office Box 228
Brant, New York 14027
Monday -Tuesday – Friday 10AM to 2PM
Thursday 12PM to 2 PM
Grievance Process Summary:
Forms and instructions are available in the Assessor’s Office for any person owning property to file a grievance (Click here for the instructions you will need to file a grievance). (Click here for the form you will need) You may complete the complaint yourself or your representative or attorney may complete it for you. The only assessment that may be reviewed is the assessment on the current tentative assessment roll. As a general rule, a separate complaint should be filed for each separately assessed parcel. The complaint must be filed in the town in which the property is located with the Assessor’s office, or to the Board of Assessment review. You may mail or deliver the complaint and it must be received no later than the day the board of assessment review meets to hear complaints. You have the right to attend the hearing and to present statements in support of your complaint. You may appear personally, with or without your attorney or other representative.
Important Dates To Remember:
- TAXABLE STATUS DATE/VALUATION DATE -MARCH 1.
- GRIEVANCE DAY 2014 WILL BE TUESDAY, MAY 27 AT THE TOWN HALL CONFERENCE ROOM
MORNING SESSION -9-11AM, EVENING SESSION -7-9PM
- FINAL ROLL – JULY 1st
- SMALL CLAIMS/ARTICLE VII (CERTS) – 30 DAYS AFTER CERTIFICATION OF FINAL ROLL BY ASSESSOR
Star Program Information:
BASIC STAR is available to any property owner in the Town of Brant who is under the age of 65 years of age and the property is their “primary residence”. Once a property owner applies of BASIC STAR, they do not need to reapply each year STAR Form
ENHANCED STAR is available to property owners over the age of 65 and the property is their “primary residence” and meet a certain income. Owners must reapply each year to re-establish their eligibility. For the initial application form, click here FORM RP-425 (06/13) . For the yearly renewal form click here RP-425 Rnw (6/13)
PARTIAL TAX EXEMPTION FOR SENIORS. Low Income Senior’s are also elligible for Partial Exemption for Real Property of Senior Citizens (and for Enhanced School Tax Relief, Star Exemptions). To apply for this Partial Exemption, low income Senior’s are urged to fill out Form RP-467 (11/09). Senior’s that do NOT file an income tax return must also fill out Form RP-425-Wkst (5/12)
FIRE FIGHTER EXEMPTION is available to Volunteer Fire Fighters with five or more years as an enrolled member of an incorporated Volunteer Fire Company. It is for the applicant’s Primary Residence and can only be used exclusively for residential purposes. Applicants can fill out Form RP-466-c (for Erie County).
For a more complete list of forms and instructions see the NYS Real Property Web Site: http://www.orps.state.ny.us
Frequently Asked Questions:
Who can examine the assessment roll? Anyone can examine the assessment roll at any time, however, between Taxable Status Day and the filing of the tentative roll, it should be done by appointment.
When can a taxpayer talk to the assessor? If a taxpayer feels they are not being fairly assessed, they should meet with their assessor before the tentative roll is established (May 1st) for an informal meeting when the assessor can explain how the assessment was determined. Informal meetings with the Assessor can take place throughout the year.
If a taxpayer files for a grievance and it is denied by the Board of Assessment Review -what recourse does the taxpayer have? The property owner may appeal to Small Claims Assessment Review 30 days after certification of Final Roll.