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Volume 1 - Opinions of Counsel SBEA No. 44

Opinions of Counsel index

Village assessment roll based on county assessment roll (filing of applications for tax exemption) - Real Property Tax Law, § 1402:

Where the county assessment roll is used as the basis for a village assessment roll, applications for tax exemption on village taxes for real property of aged persons and veterans located in a village must be filed with the village assessors.

Pursuant to section 1402 of the Real Property Tax Law a village board of trustees may by resolution authorize the village assessors to use the current year’s assessment roll of the county or town so far as practicable. Thus, a village may be authorized to use the county or town assessment roll so far as practicable. However, where this procedure is followed, the village assessors are required to make their own adjustments and to determine assessments that reflect the condition and ownership of property within the village as of taxable status date for the village. Therefore, where the village uses a county assessment roll the village assessors are required to make their independent determinations with respect to the assessments, and granting of exemptions, and reflect any changes that have occurred since the county roll was prepared. In other words, where the county roll is used as the basis for the assessments on the village assessment roll, the village assessors are required to make their independent determinations with respect to the assessments as if they were preparing their own assessment roll without regard to the county assessment roll. When the village assessment roll is prepared the village is also required to hold its own grievance day on the village assessment roll.

Accordingly, applications for tax exemption on village taxes for real property of aged persons and veterans located in a village are to be filed with the village assessors. With respect to the aged exemption, it should be noted that the granting of this exemption is permissive with each municipality (i.e., county, city, town, village or school district). Thus, a county may allow an aged exemption whereas a village may not. Furthermore, the income limitation for otherwise qualified applicants for the aged exemption may vary in each municipality (a municipality may set the income limitation at any figure between $3,000 and $5,000).

January 31, 1972

Updated: