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

Exemptions for Senior Citizens and the Enhanced STAR must be renewed each year because they are approved,based on income criteria,which must be met each year. A renewal form should be mailed to each current exemptee shortly before the exemption renewals are due. Please call the Assessor's office for a form or download the form (link is available from the Assessor's page). Agricultural exemptions also must be renewed each year. If you do not receive a renewal form by mail, call or download the form. Other exemptions are automatically renewed for the applicable term. All new or renewal applications must be submitted to the Assessor's Office by March 1 of each year.

How to File for a Review of Your Assessment
Link to General Information
NY State Office of Real Property Services Exemption information from the New York State Office of Real Property Services website.
Westmoreland School Taxes Find your school tax bill here
2024 Tax Assessment Roll - Final
STAR Resource Center The School Tax Relief (STAR) program offers property tax relief to eligible New York State homeowners. If you are eligible and enrolled in the STAR program, you’ll receive your benefit each year in one of two ways: STAR credit. If you are registered for the STAR credit, the Tax Department will issue your STAR benefit via check or direct deposit. You can use your STAR benefit to pay your school taxes. You can receive the STAR credit if you own your home and it's your primary residence and the combined income of the owners and the owners’ spouses is $500,000 or less. STAR exemption: a reduction on your school tax bill. If you’ve been receiving the STAR exemption since 2015, you can continue to receive it for the same primary residence. As long as you remain eligible, you’ll see a reduction on your school tax bill for the amount of your STAR exemption. Note: The STAR exemption is no longer available to new homeowners.

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.

2024 Final Assessment Roll (PDF - 2.1 MB)
2024 Tentative Assessment Roll (PDF - 2.1 MB)
2023 Final Assessment Roll (PDF - 3.3 MB)
Application for Basic STAR Exemption for the 2024-2025 School Year (PDF - 638.0 KB)
Register for the School Tax Relief (STAR) Credit (PDF - 505.2 KB)