HOW TO USE THIS SITE
This site will provide general information about the assessment process. The links at the left will take you to information about property inventory, photos, assessments, sales, and search capabilities.
WHO IS THE ASSESSOR
The assessor is the official appointed by the Town Board to manage the functions of the assessment office. The assessor’s term of office is six years, and the appointee must obtain and retain state certification.The main function of the assessor is to estimate the value of real property within the Town’s borders. This value is converted into an assessment, which is one component in the computation of property tax bills.
The assessor maintains the assessment roll – the document that contains every property’s assessment. The physical description or inventory, exemption information, and value estimate of every piece of real estate in the municipality is kept up-to-date. This information is available on this site, or may be reviewed at Town Hall by appointment before the filing of the tentative assessment roll (May 1st each year). The only changes that can be made to the tentative assessment roll are through the formal grievance process with the Board of Assessment Review. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered changes, the tentative roll is made final (July 1st each year).
Assessors are interested only in fairly assessing property in their assessing unit. If your assessment seems correct but your tax bill still seems too high, the assessor cannot change that. Complaints to the assessor or the Board of Assessment Review must be about how the property is assessed. Complaints about high taxes should go directly to the taxing jurisdictions, such as the town or village board, school board or county legislature, who set the tax rates. The assessor does not set tax rates.
WHAT KIND OF PROPERTY IS ASSESSED
All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it. Some examples of real property are houses, commercial buildings, vacant land, farms, etc.
HOW IS REAL PROPERTY ASSESSED
Before assessing any parcel of property, the assessor estimates the percentage of value at which all properties will be uniformly appraised. New York State law provides that all property within a municipality be assessed at a uniform percentage of market value. The Town of Boston uses a uniform percentage of 85%. This means that your assessment should closely match what your house would sell for in today’s real estate market. To estimate values, the assessor must be familiar with all aspects of the local real estate market. Regarding inventory information, we review the Multiple Listing Service (MLS) and compare the information with our current records. When there is a significant change from our records, a notice is sent to the property owner for an inspection. If no response, the assessment value will be estimated and a Assessment Change of Notice will be mailed the beginning of May.
A property’s value can be estimated in three different ways:
THE TOWN 0F BOSTON 2018 EQUALIZATION RATE IS 87%
1. Market approach: The property is compared to others similar to it that have sold recently, using only valid sales where buyer and seller both acted without undue pressure. Most residential property is valued using this approach.
2. Cost approach: Calculate what the property would cost, using today’s labor and material prices, to compare a structure with a similar one. This method is used to value special purpose and utility properties.
3. Income approach: Analyze how much income a property, such as an apartment building or a store, would produce if rented. Operating expenses, insurance, financing terms, and expected income streams are some of the factors used in this method.
TOWN OF BOSTON SCHOOL DISTRICT FOR :
FULL VALUE TAX RATES:
Orchard Park 20.53
TOWN OF BOSTON TOWN AND COUNTY FOR: JANUARY, 2017
FULL VALUE TAX RATES:
**NOTE REGARDING THE FOLLOWING TAX RATES, THEY DO NOT INCLUDE ANY SPECIAL DISTRICT CHARGES.**
Fire Protection 1.292
Erie County Service 5.406
County Library 0.488
Town Tax 0.343
Tax rates are per $1,000 of Taxable Assessed Value. Total the rates for Town and County and multiple by your Assessed Value to get an idea of your taxes. Remember they do not include the Special District Charges. For more information regarding your taxes you should call the Tax Collector. In Boston for the TOWN AND COUNTY TAXES bills please contact the BOSTON TOWN CLERK direct.
SCHOOL TAX INFORMATION: for HAMBURG contact the HAMBURG TOWN CLERK, for ORCHARD PARK contact the ORCHARD PARK TOWN CLERK, For EDEN contact the EDEN TOWN CLERK and SPRINGVILLE School tax bills you would have to call the school district direct.
1. Reports: Residential sales and property inventories will be published and available for inspection during our normal office hours.
2. Internet Access: The assessment roll will be on the Internet.
§ Verify property information
§ Review inventory data on an individual property
§ Review current sales information
§ Analyze sales information about similar properties
TIPS ON THE COMPARISON PROCESS
In comparing properties to yours, it is important to remember that location, style, age and size are critical to the comparison process. You should review sales of similar homes in the same general area and of similar size, and make your adjustments from the sale price of that home. Waterfront properties should be compared with other waterfront properties. If you are comparing other assessments of properties that have not sold, don’t forget to check the data and make the necessary adjustments. BE REALISTIC AND HONEST.
The search engine that provides you with comparable on this website are only a tool, and may not be the same comparables that were used in your final value estimate. This is because your estimate was arrived at after careful review of all available comparables and a field review of the exterior of every property. Some of the sales you may find through other assessment sites on the internet may not be valid, arms’ length sales, so be sure that the sales you are using are true market value sales, and not foreclosures, etc.
If you have recently purchased a property in Boston, and if the sale was a true market sale, you can expect your new assessment to be the same as your purchase price. We often hear “Well, I just paid too much”, or “But we really wanted the house and they wouldn’t take less”, but the fact remains that there was a willing seller and a willing buyer, and thus the sale is market value.
INFORMAL REVIEW PROCESS
The Assessor's Office will continue to offer property owners the opportunity to discuss their assessment on an informal basis. If you feel your assessment is incorrect then you must provide the Assessor with reasonable information, based on market sales, that supports your opinion of market value. To make an appointment, please contact our office.
Our office reviews the Multiple Listing Service (MLS) and compare the information with our records. When there is a significant change from our records, a notice is sent to the property owner for an inspection. If no response is given, my office will estimate the value and change the assessment accordingly.
IMPORTANT DATES IN THE ASSESSMENT CYCLE
March 1st: Taxable Status Date (the deadline for all exemption applications and the completion date for building permits)
May 1st: Tentative Assessment Roll is filed
4th Tuesday in May: Grievance Day (Board of Assessment Review meets to hear all complaints regarding assessments)
July 1st: Final Assessment Roll is filed
October 1st – March 1st: Exemption Application Period
IMPORTANT INFORMATION ABOUT THE STAR EXEMPTION
STAR is a statewide exemption that provides relief from school taxes, regardless of age or income. IF YOU HAVE NEVER APPLIED BEFORE AND HAVE PURCHASED A HOME AFTER MARCH 1, 2015, a NEW STAR PROCESS is currently being but in place by NY State. Visit the link provided on the homepage or contact the Assessor's Office at 941-6113 Ext. 112 for further information on how to register .
There are two types of STAR:
ENHANCED STAR is for those residents over 65 as of Dec.,31. For 2018, income limits have been increased to $86,000 in adjusted gross income. If you are currently in the BASIC STAR Program applying for Enhanced, please submit a copy of your NYS driver’s license with your signed application and a copy of your 2016 Federal or NYS income tax return to the Assessor's Office before March 1, 2018. No other tax year can be accepted. ENHANCED STAR MUST be renewed each year due to income changes. If you are a FIRST TIME APPLICANT NOT currently in the BASIC STAR Program, please contact our office for further information on the new process for registration created by NY State Dept. of Taxation & Finance.
Basic STAR is for all property owners under 65. There are is a income limit of $500,000; the property must be your primary residence where you reside. No renewals are required for Basic STAR.
****THE GOAL OF THE ASSESSOR’S OFFICE IS TO DETERMINE THE FAIR AND EQUITABLE ASSESSMENT FOR YOUR PROPERTY.****
Click here to visit the Town of Boston website
If you have any questions or comments including technical, please contact the Town of Boston Assessor's Office at 716-941-6113 ext. 112.