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

Director of Real Property Services
Martine Gonyo

Senior Tax Map Technician
Alan Miner

Senior Assessment Control Examiner
Jeremiah Cross

Real Property Information Analyst
Miranda Major

Assessment Control Examiner

Tracy DeCoste

Timothy Surpitski
Trevor Finley

Real Property System Coordinator
Tammy Lacey


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