Assessment Information

Summary of Review Process

If a resident does not agree with their property valuation, they are encouraged to discuss this with the Assessor's office. In the event that an agreement cannot be reached, the matter will eventually be turned over to the Board of Assessment Review (BAR). This board is comprised of four Hurley residents who have been duly appointed by the Town Board to preside over property value disputes, only after a settlement cannot be reached between the property owner and the Assessor's office. The following summary is intended to help residents understand the process and procedures of this review. A booklet containing full details and all necessary forms can be picked up at the Assessor's office during normal business hours.

  1. Informal review of your assessment:
    Arrange to meet with your Assessor before the Tentative Assessment Roll is completed. Residents should feel free to contact their Assessor at any time to discuss their property valuation.
  2. Inspection of the Tentative Assessment Roll:
    Check your property assessment and the assessments of properties similar to yours. This must be done after the Tentative Assessment Roll is filed but before Grievance Day.
  3. Obtaining a complaint form:
    A booklet can be obtained from the Assessors office during normal business hours, detailing this process and providing the necessary forms.
  4. Filing the complaint form:
    The complaint form must be mailed or delivered so that the BAR receives it on or before Grievance Day.
  5. Appearing before the BAR:
    You and/or your representative should try to appear personally before the review board to support the statements in your complaint. Mailing the complaint is usually sufficient, but it is best to appear in person.
  6. Notification of the BAR decision:
    The BAR is required to notify you of their decision.
  7. Seeking small claims or judicial review:
    If you are dissatisfied with the decision of the BAR, you have 30 days from the filing of the final assessment roll or 30 days from the last date set for such a filing (whichever is later) to seek small claims or judicial review. Instructions and forms for this process can also be found at the following link: tax.ny.gov/pit/property/contest/contestasmt.htm

STAR Program

Important STAR Information:

  • If you are a homeowner in the Town of Hurley and it is an owner-occupied, primary residence, and you make less than $500,000 you are probably eligible to register for the STAR credit program.
  • The STAR credit program applies to NEW applicants only.
  • The STAR program has changed. It is now a credit. This will come in the form of a check rather than receiving a property tax exemption. The check will be equal to the amount of the exemption savings.
  • New applicants - Basic, Enhanced must register with the NYS Department of Taxation and Finance. Go to the website or call (518) 457-2036
  • New - Seniors with limited income must register same as above, but also apply to the Assessor’s Office for any additional income based exemptions. You will need a copy of your Federal tax return.
  • All other exemptions are still handled through this office. Follow the exemption link for an application. Please submit the application to this office by March 1st.

Residents who currently have the Basic Star exemption and are 65 or older with an income below $98,700 may file an application for the Enhanced Star Exemption with the Assessor's office. If you have never had the Basic Star Exemption, you must register directly with the NYS Department of Taxation and Finance at (518) 457-2036. 

Link for Enhanced STAR application: tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf

Link for Enhanced STAR IVP application(This is required to be filled out when applying for Enhanced STAR): tax.ny.gov/pdf/current_forms/orpts/rp425ivp_fill_in.pdf

Partial Tax Exemption for Seniors

If you are 65 years of age with an income less than $37,399 for all owners and have not previously received the exemption , please contact the Assessor's Office. 

Link to exemption form for Seniors applying for the first time for the partial Tax Exemption for Seniors: tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf

Link to exemption form for Seniors Renewal application for the partial Tax Exemption for Seniors: tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf

  • Taxable Status Date: March 1
  • Valuation Date: July 1 of Previous Year
  • Tentative Roll: May 1
  • Grievance Day: Tuesday, May 28, 2024 - 2 to 4 p.m. and 6 to 8 p.m.
    Submit applications prior to May 28, 2024.
  • Final Roll: July 1
  • Number of Parcels in Municipality: 3,511

Links:

FAQs:

Uniform Percentage of Value - The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value...".

Residential Assessment Ratio (RAR) - A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

Taxable Status Date - The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.

Equalization Rate  - "State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.

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