CLINTON COUNTY REAL PROPERTY OFFICE

 
  OFFICE HOURS: Monday – Friday 8-5
Phone (518) 565-4760
Fax (518) 565-4773
   

Director of Real Property Services
Martine Gonyo
518-565-4763
martine.gonyo@clintoncountygov.com

Senior Tax Map Technician
Alan Miner
518-565-4760

alan.miner@clintoncountygov.com


Senior Assessment Control Examiner
Jeremiah Cross
518-565-4479

jeremiah.cross@clintoncountygov.com


Real Property Information Analyst
Miranda Major
518-565-4762

miranda.major@clintoncountygov.com


Assessment Control Examiner

Tracy DeCoste
518-565-4761

tracy.decoste@clintoncountygov.com

Assessor
Timothy Surpitski
518-565-4760

tammy.lacey@clintoncountygov.com
Trevor Finley
518-565-4760

tammy.lacey@clintoncountygov.com

Real Property System Coordinator
Tammy Lacey
518-565-4763

tammy.lacey@clintoncountygov.com
     
  

      
 

What is Real Property?

What Is The Property Tax?

Ad Valorem Tax – Based on the value of Real Property

  • Funds Schools
  • Pays for Police and Fire Protection
  • Maintains Roads
  • Funds Municipal Services enjoyed by residents

Who Raises Property Taxes?

  • Counties
  • Cities
  • Towns 
  • Villages
  • School Districts 
  • Special Districts
  • State does not Collect Property Taxes, it is a local tax

What Determines The Amount Of A Property Tax Bill?

  • Properties Taxable Assessment
  • Tax Rate of Jurisdiction

What Property Is Assessed?

  • Every Parcel in an assessing unit is assessed.
  • Real Property is defined as land and any permanent structure attached.

Is All Real Property Taxable?

  • All Real Property is NOT taxable
  • Some property is wholly exempt ( i.e. religious or government properties)
  • Partially exempt (i.e. owner is a veteran or STAR exemption)

Who Makes The Determination Of A Properties Assessment And Whether It Is Taxable Or Exempt?

  • Assessors – elected or appointed officer charged by law with the duty of assessing real property for taxation or special advalorem levies

What Is An Assessment?

  • Valuation of Real Property
  • Whether or not real property is subject to taxation or levies

What Is The Standard Of Assessment In Clinton County?

  • 100% of Market Value

What Is Market Value?

  • Highest Price estimated in terms of money
  • Sale exposed for reasonable time on open market
  • Buyer and Seller acting without compulsion
  • Full knowledge of all uses of the property

What Constitutes Value?

  • Utility of Property
  • Scarcity
  • Marketable or transferable
  • Demand
  • Financial Climate

How Does An Assessor Determine A Property’s Assessment?

  • Market:  Analysis of Current Sales of Similar Property
  • Cost:  Determine replacement cost of building minus physical, economic and functional depreciation
  • Income:  Determine income producing ability of property minus legal expenses, capitalized

Is A School District An Assessing Unit?

  • Tax Levying Unit
  • Does NOT assess real property
  • Adopt town assessment rolls

What Are Some Of The Difficulties Of School Assessment Rolls?

  1. Not an assessing unit.
  2. No control of roll
  3. Several town are in a district
    1. Different standard of assessment
    1. Different levels of expertise amongst assessors
    1. Different exemption levels
    1. Different economies