CLINTON COUNTY REAL PROPERTY OFFICE

Director of Real Property Services
Martine Gonyo
518-565-4763
gonyom@co.clinton.ny.us

Senior Assessment Control Examiner
Miranda Major
518-565-4762
majorm@co.clinton.ny.us

Assessor
Timothy Surpitski
518-565-4760
surpitskit@co.clinton.ny.us

Assessment Control Examiner
Trevor Finley
518-565-4765
finleyt@co.clinton.ny.us
Tami Trembley
518-565-4479
trembleyt@co.clinton.ny.us
Tracy DeCoste
518-565-4761
decostet@co.clinton.ny.us

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
   2. Different levels of expertise amongst assessors
   3. Different exemption levels
   4. Different economies