The goal of the assessor’s office is to determine the fair and equitable assessment for your property.
The assessor is the city official who estimates the value of real property within the city’s borders. This value is converted into an assessment, which is one component in the computation of property tax bills.
The assessor maintains the assessment roll – the document that contains every property’s assessment. The physical description, or inventory, and value estimate of every piece of real estate in the municipality is kept up-to-date. The property inventory is available for review by appointment before the filing of the tentative assessment roll.
The assessment roll shows assessments and appropriate exemptions. Every year the new tentative assessments are made available for public review. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered changes, the tentative roll is made final.
Name | Title | Telephone |
---|---|---|
Michele Marinello | Assessor Technician | 286-4383 |
Samantha Laures | Senior Assessor Data Clerk | 286-4003 |
Assessor’s Main Line | 286-4380 |
FAQ
What Kind of Property is Assessed?
All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it. Some examples of real property are houses, office buildings, vacant land, and other commercial structures.
How is Real Property Assessed?
Before assessing any parcel of property, the assessor estimates its market value. Market value is the amount a property would sell for, in an open market, under normal conditions. To estimate values, the assessor must be familiar with all aspects of the local real estate market.
A property’s value can be estimated in three different ways:
Once the assessor estimates the market value of a property, its assessment is calculated. New York State law provides that all property within a municipality be assessed at a uniform percentage of market value.
Additional Information
Links
Questions or comments: please call the Assessor’s Office at 716-286-4380 or email the Assessor at James.Bird@niagarafallsny.gov