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[RPT Homepage]
[Oswego County Homepage] Important Dates
in the Real Property Tax Cycle
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Valuation Date: July 1 (previous assessment year) - Real property price level for the assessment cycle is frozen as of
this date. ¨
Taxable Status/Exemption Filing Date: March 1 - The ownership and physical condition of all 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 assessor by this
date. ¨
Public Inspection of Inventory: April 1 - Period of time in which property owners can review the information
on file for their property. ¨
Tentative Assessment Roll: May 1 - The assessor completes, certifies and files a roll containing
proposed assessed values for each property in the assessing unit. ¨
Public Notice of Tentative Roll: May 1 - Assessor publishes and posts notice of completion and filing of
tentative assessment roll. ¨
Change of Assessment Notices: May (variable) 10 days
prior to grievance day - Notices are sent to all property
owners who have a change in assessment or taxable status on the assessment
roll. ¨
Public Inspection of Tentative Roll: May 1 until Fourth
Tuesday in May - Period of time in which property
owners may examine the assessed values on the tentative roll and discuss them
with the assessor. ¨
Grievance Day: Fourth Tuesday in May - Board of assessment review meets to hear assessment complaints. Last
day property owners may file a formal complaint seeking reduction in their
tentative assessments. Grievance day should be verified with your local
assessor. ¨
Notice of Board of Assessment Review Decisions: On or
before July 1 - Property owners are notified of
the results of the review by the Board. ¨
Final Assessment Roll: July 1 - The assessor signs and files a roll that contains the final
assessments, including changes. ¨
Small Claims Assessment Review: July 31 - The last date by which an owner
of a one, two, or three family residence may apply for small claims
assessment review of the Board of Assessment Review determination. This is 30
days after the date the final assessment roll is filed. ¨
Filing of Article 7 Certiorari Writ: July 31 - A legal action pursuant to Article 7 of the Real Property Tax Law
challenging an assessment must be filed in State Supreme Court no later than
30 days after the date the final assessment roll is filed. ¨
School Tax Roll: August 1 - The assessor delivers to the school authorities a duplicate of the
part of the assessment that applies to the school district. ¨
School Tax Lien Date: Sept. 1 - The date school authorities attach to the school tax roll an
authorization for collection of taxes. Tax collector publishes notice of tax
collection. ¨
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End of Interest Free Period County/City/Town Tax: Jan
31 - County/city/town taxes may be paid without
penalty for one month after publication of a notice of collection. Comments or Questions about |
