Town Of Western: Assessment Information: Assessment Information [Digital Towpath]

Exemption Information:

Basic Star Credit
- No age requirements
- Household Income limitation - $500,000/year
- You must own the home & it must be your PRIMARY residence
- One-time application (until you move or become 65 years old)
- Applications must be filed with NYS Office of Real Property Services (not the Assessor) on or before March 1st
- Approximate savings = $400-$700 (applies only to School Tax)
Enhanced Star

- Must be at least 65 years old
- Income limits apply (for 2025, household income cannot exceed $ 107,300 (AGI 2024 tax form 1040)
- You must own the home & it must be your PRIMARY residence
- You must apply for the Income Verification Program (come into the Assessor’s Office for details)
- Applications must be filed on or before Mar 1^st
- Approximate savings = $1000 (applies only to School Tax)
Low Income Senior Exemption
- Must be at least 65 years old
- You must own the home for at least 1 year prior to application & it must be your PRIMARY residence
- Income limits apply (for 2026, actual 2025 income cannot exceed $37,500)
- Savings are pro-rated ….County, Town, School and Village percentage savings are determined by income level
- This exemption can apply to all taxes except Special District Charges
- Applications must be filed on or before March 1^st
- Approximate savings varies depending on income
Veterans Exemptions
- Cold War Exemption, War-time Vet ( 15%), Combat Vet (25%) and Veteran Disability (50% x percentage of disability) exemptions are available (up to cap)
- Must be the PRIMARY residence of the veteran
- Your DD-214 must accompany your application
- Active Duty during specific periods of war
- Savings on County/Town tax only
- Applications must be filed on or before March 1^st
Other Exemptions Available:
- Low-Income Disability
- Volunteer Fireman
- Forest Land of over 50 acres
- Clergy
- Non-for-Profit
- Business (Business Investment= minimum of $10,000)

Further information may be obtained by contacting the Assessor, Stephen Hunter at: westernassessor@gmail.com

Other Information:

Most questions can be answered by email or telephone. Office hours (see "Departments>Town Assessor") are held in January, February and May only, but also as needed, on request. If you have a question, or need to meet with the assessor, please contact him to schedule an appointment: Westernassessor@gmail.com or (315)794-4475.

FAQs:

Uniform Percentage of Value

The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."

Taxable Status Date

The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.

Residential Assessment Ratio (RAR)

A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

Exemption Forms Online from the Office of Real Property Services
How to File for a Review of Your Assessment
Link to General Information
2024 Western Assessment Roll

Uniform Percentage of Value The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Residential Assessment Ratio (RAR) A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Equalization Rate "State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.