Assessor

Dan Maxwell - Little Falls City Assessor

Office hours at City Hall:

Tuesday's 8:30-12:30 

Thursday's 8:30-12:30

315-574-5244

assessor@cityoflittlefalls.net


Can be reached Monday - Wednesday, Friday's:

315-867-1632


The City Assessor is a local government official, certified by New York State. Each year, the assessor must complete an average of 24 hours of continuing education to maintain his or her certification. The Assessor estimates the value of real property within the City's boundaries. This value is converted into assessment, which is one component in the computation of real property tax bills.

The City of Little Falls has an assessor appointed by the City Board for a period of six years. The assessor maintains the assessment roll, which is the document that contains every property's assessment. To do this, the physical description, or inventory, and value estimate of every parcel of real property in the municipality is kept up-to-date. The property inventory is available on certain days and times in March of each year for inspection until Grievance Day. For more information please call the assessor.

The assessor also updates new construction and major improvements to existing structures to maintain a current value, and approves and keeps track of property tax exemptions, Senior citizen, School Tax Relief (STAR), veteran's, agricultural, and business. The assessor reviews for accuracy, updates, and enters every transfer of real property in the municipality, including information on the buyer, seller, and sale price. To access Herkimer County property assessment information go to, www.herkimercounty.org. Under "department", and "real property tax services", you can scroll to links to country records and also search by tax ID number, owner's name, and/or street name.

For other forms published by New York State Office of Real Property, click here: http://www.orps.state.ny.us/ref/forms/subjects/exempt.htm

County Tax Roll - http://herkimercounty.sdgnys.com


Processing Exemptions

It is the responsibility of the Assessor to accept, review, and process exemption applications. If an application meets all of the statutory requirements for an exemption, and the application is filed on or before March 1st, the exemption is granted. A taxpayer may qualify for more than one exemption.

Documents that may be required to accompany an exemption application are:

  • A completed application
  • Income of an individual or individuals comprising a household
  • Copy of federal income tax forms
  • Copy of voter registration form
  • Copy of driver's license
  • Copy of a 1099 from Social Security
  • Copies of documents verifying service in the military
  • Copies of passport or birth certificate
  • Letters of disability from Social Security, Railroad or State Commission for the Blind and Visually Handicapped
  • Copies of ordination papers
  • Internal Revenue exemption numbers


Important dates

March 1 - Taxable Status

Exemption application must be filed on or before this date.

The assessment reflects what exists on a parcel of land as of this date.

May 1 - Tentative Assessment Roll is filed

The assessed value for all property in the Town are tentatively established.

Exemptions are calculated and entered on the assessment roll. The taxes for a property granted an exemption will be reduced for the next tax bill (December 1 of the same year).

Grievance period, the period during which a property owner may file for an administrative review of their assessment, begins.

Grievance Day - The first Tuesday after the fourth Tuesday In May

This is the last day to file a formal complaint to the Board of Assessment Review protesting the assessment or an exemption shown on the tentative assessment roll.

Grievance forms are available at the Assessor's Office (it is advisable to supply all supporting documentation with your grievance when you file the grievance form.)

The Board of Assessment Review convenes and entertains discussion from any property owner who wants to discuss why they believe their property is improperly assessed.

July 1 - Final Assessment Roll

After all changes are made by the Board of Assessment Review, the assessment roll is filed by the Assessor and is available for public inspection.

All assessment and exemptions are final for the purposes of taxation (unless a court action results in a judicial change).

A change to the assessment roll after July 15th may be accomplished by reconvening the Board of Assessment Review.


Tax Rolls

You can find the tax rolls @ http://herkimercounty.sdgnys.com