Debra A. Littere, Assessor
Linda Hardt, Clerk
Monday through Friday 8:00am - 3:30pm
Phone: (716) 433-8161
Assessor ext 122
Clerk ext 135
NEW: Online Assessments
It is Important to understand that the Asssessor's Office does not make the laws that affect property owners including the method of assessment. Assessment guidelines are set by the New York State Offfice of Real Property Services, State Rules and Regulations and the Courts.
Please be aware, the assessment Department does not determine taxes.
We are responsible for the listing and assigning assessed values to every property in the town. This office monitors all sales and analyzes the local real estate market, supply and demand, economic situations and other influences that affect property values. We maintain current ownership records, sales information as well as property characteristics. These characteristics, in combination with analysis of the real estate market are used to determine market value and in turn form the basis for the assessed value of the property. Our goal is to establish value in a fair and equitable manner and every effort is made to do so.
The real facts to know about assessments.
Do the words “assessment” and “taxes” make you break out in a cold sweat, want to hide until it’s over, or have you all up in arms? Have you ever been frustrated or confused by the process and feel helpless or hopeless?
Town of Cambria assessment office would like to provide ways to improve your understanding of the assessment process. We see the assessment process as a partnership between the residents and the government, because both are necessary to insure that the process is fair & equitable to all citizens. As such, the objective of TAXES, TAXES, TAXES is to strengthen that partnership through education!
- What’s a Revaluation?
- How are my taxes figured?
- You Increased My Assessment Without Telling Me .. Why?
- Please Don’t Raise My Assessment …
- What does Level Of Assessment mean and How is it Calculated? Part 1
- What does Level of Assessment mean and How is it Calculated? Part 2
- How Can You Say Assessments Result in the Fair Sharing of Taxes?
- What is Taxable Status Day, and Why Do I Care?
- What do I do If I Don’t Agree With Assessor’s Values?
- What are the Do’s and Don’ts of Grievance Day?
- How Come I Didn’t Get What I Asked For?
- Is Final Really Final?
- Exactly Where Do My Property Taxes Go?
- It’s My Property – Why Can’t I Do What I Want?
- What Are All Those Lines On My Tax Bill?
- A Year in the Life of a Property Tax Bill
Key dates that affect the assessment process
- Taxable status date – March 1
- Valuation date – July 1
- *Exemption deadline – March 1
- Tentative roll filed – May 1
- Grievance day – 4th Tuesday in May
- Final roll filed – July 1
NOTICE OF COMPLETION OF TENTATIVE ASSESSMENT ROLL
IMPORTANT - If you plan to come to the Board of Assessment Review - Please see our 2023 Fact Sheet
It is also the responsibility of this office to process exemptions. *All exemptions must be filed in our office by March 1.
1. Basic - all property owners who reside in their home - Income limit of $500,000
*$500,000 or less for the STAR credit
*$250,000 or less for the STAR exemption
*The income limit applies to the combined incomes of only the owners and owners' spouses who reside at the property.
2. Enhanced - age 65 and over by 12/31/2022, reside in their home and make less than $92,000 for the 2020 income tax year.
Removal of STAR for Property Owners That Have State Tax Liabilities
Beginning with the 2013 school levies, property owners that have significant state tax liabilities will be denied the STAR exemption. The Department of Taxation and Finance (DTF) will be responsible for identifying the property owners and impacted parcels. DTF will communicate with property owners and give them an opportunity to resolve the issue. If they do not, DTF will notify the assessors of the parcels that are no longer eligible for the STAR exemption. The assessor will be responsible for removing the exemption from the assessment roll.
In 2015 all new homeowners were required to register for the STAR Credit Check Program by logging on to https://www.tax.ny.gov/star/ or calling (518) 457-2036.
In 2019, the State has determined that any household making over $250,000 will be removed from the STAR Exemption and placed on the Credit Check Program.
The state has offered a "bonus" to switch from exemption to credit check, providing the schools stay within the 2% tax cap.
CAUTION! Senior Citizens - if you switch to the credit check you will have to pay ALL of your school tax bill THIS September and WAIT for the state to send you a check. CAUTION! Homeowners who escrow their taxes in your mortgage, your lending institution will have to cover the shortage, which will cause your mortgage to INCREASE! We will be offering information to guide our residents the best that we can as information becomes available. Stay tuned....
SENIOR – LOW INCOME
Own and live in home
Over 65 and income under $28,499 for town and county
School districts income limits vary
Available for service during certain times
Alternative Veteran's Exemption http://tax.ny.gov/pit/property
- Own the property (provide copy of deed)
- The property is your primary residence
- Served on active duty druing the eligible period of time
- Honorable Discharged Veteran (provide copy of discharge, DD214)
- Eligible periods:
- World War II - December 7, 1941 - December 31, 1946
- Korean War - June 27th, 1950 - January 31, 1955
- Vietnam War - December 22, 1961 - May 7, 1975
- Persian Gulf Conflict - August 2, 1990 - Undetermined
- Lebanon - June 1,1983 - December 1, 1987
- Grenada - October 23, 1983 - November 21, 1983
- Panama - December 20, 1989 - January 31, 1990
Veterans of these crises must actually have served there and received an expeditionary medal for that service.
The eligible War Veteran will receive 15% exmeption and an additional 10% exemption if the service was in a combat zone or theater.
Veterans with a service connected disability may be eligible for an additional partial exemption.
LOW INCOME DISABLED
Notice of Award from Social Security Administration
County - income under $23,425
Town - income under $27,500
School Districts income limits vary
7 acres of land or more farmed with $10,000 per year income from the farming for the last two years and there are many others. Again, feel free to call the office for more information. To download forms for Board of Assessment Review and for more information on the Internet: