The function of the Assessor’s Office is to maintain a fair and equitable tax value on all real property within the Town. We administer this function by following New York State Real Property Law. To maintain a fair and equitable assessment we constantly review our records, updating inventory when necessary. We continue this process by visiting new construction and recording physical changes to existing properties on our property record cards. Our reference to inventory includes changes to square feet living area (additions), decks, porches, sheds, in-ground swimming pools, garages, etc. The assessor has many other administrative functions:  keeping track of property tax exemptions in both town and village, corrections of errors, processing of all property transfers, processing relevies, omitted taxes, split/merges, Article 7, real property small claims, updating special districts, filing of state annual report, and railroad/telecommunication ceilings, maintaining the real property computer software, and determining a level of assessment.