Town of Delaware: Assessor FAQ

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Frequently Asked Questions:

Q .  When are tax bills mailed?

A . The Town and County tax bills are mailed out January 1st of each year.
School tax bills are mailed out September 1st of each year.

Q.  What exemptions are available to property owners?

A . The Basic Star exemption is available for owner-occupied, primary residences where the resident owners' and their spouse's income is less than $500,000.

The Enhanced Star exemption is available to owners who are 65 years of age with an adjusted income of $86,000 or less.
The Senior Citizen exemption (Aged) is available to owners who are 65 years of age with a total income of $28,900 or less.
The Veteran’s exemption and Cold War Veteran’s exemptions are available to owners who served during a war-time period as defined by law.

Q.  When is the deadline for filing exemption applications and renewals?

A . All first time and renewal exemption applications are due by taxable status date, March 1 of each year.

Q .  Do I have to file a renewal application for the STAR exemption?

A. If you are under 65 years of age, you do not have to re-file each year.
If you are over 65 and receiving the Enhanced STAR you do have to file a renewal.

Q .  Do I have to file a renewal application for the senior citizen exemption?

A. Yes. The applications are mailed out by the assessor's office in December.

Q.  Do I have to file a renewal application for the veteran's exemption?

A. No.  If you have the exemption for disabled veteran and your disability rating changes, please notify the assessor.

Q.   How can I determine if my assessment is fair?

A . You should review the inventory the assessor has on record for your property.  You can review the assessments of similar properties in your neighborhood.  You can review sales of properties in the town and determine the ratio of assessed value to sales price.

Q.   Where can I review the information on file for my property?

A. Assessment information is available in the assessor’s office.

Q.  What if I feel that my assessment is unfair?

A. You should contact the assessor to go over your assessment.  Do this as soon as you receive a Change of Assessment notice.

Q.   What if the assessor does not agree with me?

A. You can file a Grievance application to be reviewed by the Board of Assessment Review.
Grievance Day is held the fourth Tuesday of May.

Q.  What if the Board of Assessment Review does not make a change?

A. You can file a Small Claims Application with the County Clerk.  You would then meet
with a Hearing Officer to present your argument to have your assessment reduced.

Q.  How are assessments determined?

A. Assessments are a percentage of Market Value of your property as of July 1 of each year.

Q.  What is market value?

A. The Market Value is the price a knowledgeable buyer would pay for a particular property, assuming neither party is under duress or forced to sell.

Q.   At what level is the Town of Delaware assessing?

A. The Uniform Percent of Value is 100%.

Q.  What is the equalization rate?

A. It is the average ratio of assessed value to sales price of properties sold in the town each year.

Q.  How does the equalization rate affect my taxes?

A. The equalization rate determines the share of school and county taxes that residents pay.