Assessor Assessor

Kathleen M. Davis, NYS Certified Assessor/Professional Designation
HOURS: Wednesdays 1:30-3pm
Email: potterassessor@gmail.com
Phone: 585-554-3312

Key Dates in the Valuation Process:

Valuation Day – July 1st
Taxable Status Date – March 1st
Tentative Assessment Roll Filed – May 1st
Grievance Day – 1 st Tuesday in June.  Appointments required, call the assessor no
later than 10 days prior to schedule.  Form RP-524 and supporting documents must
be submitted to the assessor one week prior to Grievance day. Complaints may also
be mailed-attendance is not necessary to have your grievance heard, only the timely
filing of the completed form RP-524 and supporting documentation.
Final Assessment Roll Filed – July 1st

ASSESSMENT ROLL Link:

https://www.yatescountyny.gov/246/Assessment-Rolls

PROPERTY TAX EXEMPTIONS

The deadline to apply for property tax exemptions is March 1st of each year.
Forms can be obtained from the Assessor’s office or from the Office of Real
Property’s website: www.tax.ny.gov.

STAR – BASIC & ENHANCED
Everyone is eligible on his or her primary residence. Land- contract owners and
owner-occupied Manufactured homes in parks are also eligible. You are only
allowed 1 STAR exemption/credit in NYS. If you will be 65 by 12/31 you may be
eligible for the Enhanced STAR exemption depending on your income from 2 years
prior (EG 2026 based on 2024 income). If you currently have a basic STAR exemption
on your property, contact the assessor by March 1 st to apply for the Enhanced. If you
do not currently receive a STAR exemption on your school tax bill, you are subject
to the new STAR rules enacted in 2016. Additional information regarding the credit
vs the exemption can be found at: https://www.tax.ny.gov/pit/property/star/

ALTERNATIVE VETERANS
The exemption is available to veterans who served on active duty in the U.S. armed
services during the following:

Persian Gulf Conflict (on or after August 2, 1990);
Vietnam War (February 28, 1961-May 7, 1975);
Korean War (June 27, 1950-January 31, 1955);
World War II (December 7, 1941-December 31, 1946);
World War I (April 6, 1917-November 11, 1918);
Mexican Border Period (May 9, 1916-April 5, 1917)
Spanish-American War (April 21, 1898-July 4, 1902).

Applicants who received an expeditionary medal for service in Lebanon June 1, 1983-
Dec. 1, 1987, Grenada Oct. 23, 1983 – Nov. 21, 1983 or Panama Dec. 20, 1989 – Jan. 31,
1990 qualify for the war-veteran/combat zone exemption.

A copy of the DD-214 must be submitted with application RP-458a. If the veteran has
a disability rating, an additional exemption applies. A copy of the award letter
clearly showing the percent disability must be submitted to the assessor with the
application.

Cold War-Veterans Exemption is available for Yates County taxes only.  It exempts 10% of
value-capped at $4,000, for a period of 10 years.  Disabled Veterans qualify for an additional
exemption.

SENIOR CITIZEN LOW INCOME
Primary residence only: Must be 65 years or older and total income is less than
$28,400. Income includes social security, prior to Medicare being deducted. There
is a sliding scale basis for % of exemption. Proof of income must be submitted with
application RP-467. Requires yearly renewals with proof of income.

AGRICULTURAL
Must be 7 or more acres in Ag production with gross sales of $10,000/year or
$20,000/2 years or 7 acres rented to a qualified farmer with a minimum 5-year lease
agreement. Call the assessor for additional information. Requires yearly renewals.

BUSINESS INVESTMENT
Established or new businesses are eligible if the cost of any improvements is more
than $10,000. The exemption is 50% of the increase in value attributed to the
improvement the first year of the exemption. The amount decreases 5% each year
over 10 years. Applicants must complete RP-485b

REVALUATIONS

The last town-wide revaluation was 2026. The town of POTTER revalues property every 3 years
for the equitable distribution of taxes. Revaluations DO NOT raise more money for the town. It
redistributes the tax burden.

Assessments are based on market value. When market value increases, and assessments remain
the same, the equalization rate-established every year-decreases. The equalization rate is used to
determine the municipalities’ share of the school and county taxes. All assessments are
equalized to 100% to determine the town’s share of the levy (amount in budget to be raised by
taxes). Revaluations DO NOT increase the levy-spending increases the levy.

Understanding Eq rate- https://www.tax.ny.gov/pdf/publications/orpts/pub-1121.pdf
Reassessment FAQ - https://www.tax.ny.gov/pdf/publications/orpts/reassessqa.pdf
Fair Assessments - https://www.tax.ny.gov/pdf/publications/orpts/pub-1112.pdf
Level of Assessment - https://www.tax.ny.gov/pdf/publications/orpts/loa.pdf
Job of the Assessor - https://www.tax.ny.gov/pdf/publications/orpts/assessjo.pdf