Annual Assessment Cycle
Important DatesEach year the Town of Webster's Assessment Office prepares an Assessment Roll to be used for the levy of taxes based on the budgets set by the school districts (Webster Central and Wayne Central), the County of Monroe, the Town of Webster, and the Village of Webster. School tax bills are issued in September, the Town/ County tax bills are issued the following January, and the Village bills are issued the following June. In order to produce this Assessment Roll, the Assessment Office follows the New York State Assessment Calendar as set forth throughout the New York State Real Property Tax Law. The annual calendar is as follows:
July through MarchMost inspections take place for all new construction, remodeling, demolitions, and land subdivisions that occurred after the preceding March 1. This requires on-site inspections and sketching of new homes, home additions, new commercial buildings, commercial additions, fire damaged properties, and demolished buildings. It also requires the mapping of all newly created land parcels in the Town of Webster.
March 1 - Taxable Status DateThe Taxable Status Date is set by New York State Real Property Tax Law. All exemption applications must be received by the Assessment Office by this date and owners must also qualify by this date. This is also the day that all properties are assessed "as of." In other words, the assessment of a property is based on whatever improvement is on a property as of March 1. In a worst case scenario, if a property had a building on March 1 and the building burned to the ground on March 2, according to state statute the property would be assessed for the building for the following tax year, and not be eligible for review until the next tax year.
March through May 1Valuation occurs for all new, remodeled, fire damaged, demolished, or subdivided properties that were in existence as of March 1. Property valuation is conducted according to the applicable standard methods of valuation- namely, the cost, sales comparison, and capitalization of income approaches.
May 1 - Tentative Assessment Roll Filed
May 1 through Fourth Tuesday in May
Assessment Grievance forms are available and accepted for filing. These forms must be filled out completely and returned to the Assessment Office. This is the formal Grievance process. Only the assessment listed on the Tentative Assessment Roll may be grieved. You will find a copy of the Tentative Assessment Roll and other useful information in the Assessment Office. It is available for public inspection until Grievance Day.