Canaan's Tax Assessor is Jean Rohde
Office: Town Hall, downstairs on right.
Telephone: (518)781-3433
Office hours: Wednesday 9:30 AM - 12:00 PM, 1st Friday of Month 4:00 PM - 6:00 PM, 1st Saturday of Month 9:00 AM - 11:00 AM

Assessor's Clerk:

The 2011 Tax Assessment Roll containing all assessment information for the Town of Canaan is available on the County's web site.
Click here for Town of Canaan Property Tax Assessment Roll

What Is the Property Tax?

The real property tax is a tax based on the value of real property. Counties, cities, towns, villages, school districts, and special districts each raise money through the real property tax. The money funds schools, pays for police and fire protection, maintains roads, and funds other municipal services enjoyed by residents.

What Determines the Amount of a Property Tax Bill?

The amount of a particular property's tax bill is determined by two things: the property's taxable assessment and the tax rates of the taxing jurisdictions in which the property is located. The tax rate is determined by the amount of the tax levy to be raised from all, or part, of an assessing unit, and the unit's taxable assessed value. The assessment is determined by the assessor and is based on the value of the property less any applicable property tax exemptions.

What Kind of Property Is Assessed?

Every parcel of real property in an assessing unit, no matter how big or how small, is assessed. Real property is defined as land and any permanent structures attached to it. Examples of real property are houses, gas stations, office buildings, vacant land, shopping centers, saleable natural resources (e.g. oil, gas, timber), farms, apartments, factories, restaurants, and, in most instances, mobile homes.

Though all real property in an assessing unit is assessed, not all of it is taxable. Some, such as religious or government owned property, are completely exempt from property taxes. Others are partially exempt, such as veterans who qualify for an exemption on part of the property tax on their homes.

What Is an Assessment?

A property's assessment is a percentage of its market value. Market value is how much a property would sell for under normal conditions. Assessments are determined by the assessor, an elected or appointed local official who independently estimates the value of real property in an assessing unit. Assessing units follow municipal boundaries -- county, city, town, or village.

The assessor can estimate the market value of property based on the sale prices of similar properties. A property can also be valued based on the depreciated cost of materials and labor required to replace it. Commercial property may be valued on its potential to produce rental income for its owners. In other words, the assessor can use whatever approach provides the best estimate of a property s market value. Properties in suboptimal uses generally may not be assessed at market value; they must be assessed at their current-use value.

How Do I Know If My Assessment Is Right?

It is up to individual property owners to monitor their own assessments. Taxpayers should bring any questions about assessments to the assessor before the tentative roll is established (contact your assessor for the tentative roll date). In an informal setting the assessor can explain how the assessment was determined and the rationale behind it.

What Determines the Tax Rate?

The tax rate is determined by the amount of the tax levy. There are several steps involved in determining the tax levy. First, the taxing jurisdiction ( a school district, town, county, etc.) develops and adopts a budget. Revenue from all sources other than the property tax (State aid, sales tax revenue, user fees, etc.) is determined. These revenues are subtracted from the original budget and the remainder becomes the tax levy. It is the amount of the tax levy that is raised through the property tax.

(Do you have more questions about how the property tax works? The information above was excerpted from a pamphlet published by New York State: How the Property Tax Works. Read the entire pamphlet or talk to the Assessor.)


STAR program:

Basic STAR: All New Yorkers who own and live in their home are eligible for a STAR exemption on their primary residence. Basic STAR works by exempting the first $30,000 of the full value of a home from school taxes.

The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding the statewide standard. For these qualifying persons, the first $50,000 of the full value of a home is exempted from school taxes. See the STAR (School Tax Relief) program Q & A. You may get a STAR application from the Assessor's office or use this downloadable STAR application (in PDF format).



Local tax-relief program for seniors:

The town of Canaan has enacted our own tax relief for senior citizens, in addition to the STAR program's exemptions on school taxes. Property taxes on a senior citizen's primary residence can be reduced on a sliding scale from 5% to 45%, determined by income. Contact the Assessor or the Town Clerk for more information.


Veterans' real property tax exemption:

The eligible funds veterans' real property tax exemption (Real Property Tax Law, section 458) provides a partial exemption where property owned by a veteran or certain other persons designated in the law has been purchased with pension, bonus, or insurance monies, referred to as “eligible funds.”

Another exemption, known as the alternative veterans' exemption (Real Property Tax Law, section 458-a), is available only for residential property of veterans who served during wartime or received an expeditionary medal. Each county, city, town and village (municipality) was given the option of deciding not to grant this alternative exemption.

For more information, see the state's Q & A on veterans' exemptions.

How do I grieve my assessment?
Visit the New York State Office of Real Property Services for their pamphlet.
Grievance Pamphlet

TOWN OF CANAAN
BOARD OF ASSESSMENT REVIEW
April 20, 2011

WHAT TO KEEP IN MIND WHEN APPEALING YOUR ASSESSMENT

1. How much you pay in property taxes depends on the full market value (FMV) of your property, a value determined by the Town Assessor. It also depends on tax rates.
2. In some years tax rates are applied to a percentage of the FMV. This year in Canaan they are applied to 100% of the FMV.* As a result, there is no difference this year between the FMV and the “taxable assessed value” as shown on your tax bill.
3. Earlier this year the Office of the Assessor notified you of the “tentative assessment” of your property. It is labeled “tentative” because you have a right to challenge it if you think it is higher than market value. Should you choose not to challenge it, or should your challenge be unsuccessful, your “tentative assessment” becomes your permanent assessment.
4. Appeals should be made first to the Town Assessor. If you are dissatisfied with the Assessor’s decision, you may file for a formal hearing before the Board of Assessment Review (BAR) on Grievance Day, which is on the fourth Tuesday in May (this year, May 24). After reviewing the complaint filed by the property owner (on NY State Form RP 524) and listening to any oral comments the property owner chooses to provide, the BAR will either uphold the Assessor’s FMV figure, grant the relief sought by the property owner or decide on a third figure.
5. The BAR’s legal powers are limited. It is not permitted to consider the fairness or unfairness of tax rates – a responsibility of elected town and county officials. Nor may the BAR take into account the economic impact an assessment would have on a property owner. Hardship issues, including the inability to pay a tax bill, should be brought to the attention of the Town Tax Collector.
6. You may appeal a decision of the BAR within 30 days to Small Claims court. Petition forms for Small Claims Assessment Review may be obtained from the County Clerk’s office.

*Your 2011 assessment will be reflected first on school taxes due in September 2011. The assessment is based on what the Town Assessor calculated to be the full market valuation as of July 1, 2010. Any change to the property occurring between July 1, 2010 and March 1, 2011 would be merged into the computations fixing the full market value. Anything taking place after March 1 would be reflected on your next assessment.