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

Town Of Candor

Assessment Information

The Town of Candor Assessor has office hours on Tuesday and Thursdays.

There are multiple tax exemptions available to those who qualify. Some of the more common exemptions are Agricultural, Pastoral, Aged, Business, and Veterans. Among the available exemptions is the Star Exemption for school taxes. The Star exemption has two classifications; Basic and Enhanced. Eligibility for the Star exemption is if they own and reside in their home can be verified on the form that can be downloaded from this site or picked up at the Town Hall.. An individual who owns their own mobile home, even if it is in a mobile home park can be eligible for a Star Tax Exemption. Call the assessor with any questions that you have about your eligibility of a specific exemption.

In depth assessment and tax map information can be found on the County website. Once you are on the county web site click on the link for the appropriate information you wish to view, choose Real Property & Taxation Services. Another good reference place is www.tax.ny.gov. Both the State and County sites have much information that isn't replicated on this site.

Town of Candor Tax Look up:

https://nytaxglance.com/tax/tcandor.php

Assessor Time Line

March 1 is the Taxable Status Date

Taxable Status Date is the cutoff date for the assessment changes that affect the upcoming year’s tax bills. It is the deadline for submission of any exemption forms including STAR, Veterans, and Elderly. It is the ending date for change information for properties that have sold. It is the cut off for any property going into Tax Exempt Status. The one exception to this is changes that occur to assessments through the grievance process (see below).

The Tentative Roll is filed May 1

The Tentative Assessment is available for examination after it has been filed with the Town Clerk on May 1st.

The tentative roll is available here on the Tioga County website.

The Final Roll is filed July 1

The Final Assessment is available for examination after it has been filed with the Town Clerk on July 1st.

The final roll is available here on the Tioga County website.

Table Of Contents:

Contacts
Links
FAQs

Town Tax Assessor Town of Candor Denise Spaulding Phone: (607) 659-3175 x 3 Appointed position.

Real Property Tax Exemptions
How to File for a Review of Your Assessment
Link to General Information
Property Tax Grievance Form Any person who pays property taxes can grieve an assessment, including: property owners purchasers tenants who are required to pay property taxes pursuant to a lease or written agreement Only the assessment on the current tentative assessment roll can be grieved - you can't grieve assessments from prior years. There is no cost to grieve an assessment and it does not require you to hire a lawyer. Filing the grievance form - File the grievance form RP-524 with the assessor or the board of assessment review (BAR) in your town or village. If your property is located in a village that assesses property, you will have two assessments, one for the village and one for the town. To grieve both assessments, you are required to file a separate Form RP-524 with both the town and village. Grievance dates for villages will vary from towns, contact your village clerk to determine if your village assesses property and for grievance dates. In most communities, the deadline for submitting Form RP-524 is Grievance Day (see below). If you mail the form, it must be received by the assessor or BAR no later than Grievance Day. If you do not file the form by the deadline, you will lose the opportunity for administrative and judicial review of your assessment this year. In most communities, Grievance Day is the fourth Tuesday in May. However, there are exceptions so check with your assessor to confirm Grievance Day in your community. If you have more questions please feel free to contact the County Real Property office or visit the New York State Department of Taxation and Finance web site at https://www.tax.ny.gov/
Formal Grievance Instructions Instructions for filing a formal grievance. The deadline for submitting Form RP-524 is Grievance Day which is the fourth Tuesday in May, and you must make an appointment. If you mail the form, it must be received by the assessor or BAR no later than Grievance Day. If you do not file the form by the deadline, you will lose the opportunity for administrative and judicial review of your assessment this year.

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.

101 Owego Road
Candor, NY 13743

Phone: (607)659-3175

Fax: (607)659-7809

Website Disclaimer: The Town of Candor has made every effort to insure the information posted on this website is correct at the time of posting. However, meeting dates, times and places are always subject to change; we recommended that you contact a local official or the representative of an event posted, for confirmation before attending. Content of this website, although checked for accuracy, is not warranted to be error-free. The Town of Candor Web site has links to other Government agencies. We also link to other organizations' Web sites when there is a reason to do so. This linking does not constitute the Town of Candor's endorsement of the content of their Web sites or of their policies.

Printed On March 24, 2025