Town of Horicon, New York
Hamlet of Brant Lake
Hamlet of Adirondack
Hamlet of Adirondack
| Taxable Status Date | March 1st |
| Exemption Filing Deadline | March 1st |
| Tentative Roll Filing | May 1st |
| Grievance Day | Thursday Following The Fourth Tuesday In May |
| Final Roll Filing | July 1st |
| School Billing | September 1st |
| County/Town Billing | January 1st (Following Year) |
Paul Maniacek, IAO, Town Assessor
Christine Smith-Hayes, Assistant
Tel: (518) 494-4198
Fax: (518) 494-5240
The hours of the Assessor's Office are Monday through Thursday 10:00am to 2:00pm, except holidays. Other hours by appointment.
Many in local government rely on the mailing address information maintained by the Assessor's Office as the primary means of corresponding with you. These Mailing could be for many reasons.
Some examples are the following:
Help us keep our records current by informing us of any recent change of address. Thank you.
The assessor is a local government official who estimates the value of all real property within the town boundaries for property tax purposes. This value is converted into an assessment, which is one component in the computation of real property tax bills.
The Assessor performs many other administrative functions, such as inspecting new construction and major improvements to existing structures. This ensures that the record of each property's physical inventory is current and that the appropriate improvements are assessed. The Assessor also approves and keeps track of property tax exemptions. Among the most common are the senior citizens', School Tax Relief ("STAR"), and veterans' exemptions.
The Towns of Horicon and Chester entered into a "Coordinated Assessment Agreement" in 2001. The agreement authorized the towns to have the same Sole Assessor, and they are looked upon by New York State as a single assessing unit. This agreement simplifies the process of determining Equalization Rates, and helps to avoid erratic school tax shifts like those that occurred in the early 1990s.
Applications must be filed in the Assessor's Office on or before March 1st.
Section 467 of the Real Property Tax Law gives local governments and public school districts the option of granting a reduction in the amount of property taxes paid by qualifying senior citizens.
To qualify, seniors must be 65 years of age or older and have income, including social security, of $23,699 or less and meet certain other requirements. This exemption includes all the benefits of the STAR program plus assistance with other tax levies.
New York State, through the STAR Program, provides an exemption from school taxes and for all owner-occupied primary residences.
The Enhanced STAR Exemption is for those people 65 years of age and older with an adjusted 2008 income of $74,700 or less per year. Proof of age and income is required. The latest Enhanced STAR provided for a maximum exemption of $92,650.
The Basic STAR Exemption, like the Enhanced, requires that your home in Horicon be your primary residence and owner occupied. The latest Basic STAR provided for a minimum exemption of $48,930. You do not have to be 65 years of age to qualify for the Basic STAR exemption.
The Alternative Veterans' Exemption is available only for residential property of veterans who have served during wartime or received and expeditionary medal. It provides a property tax exemption of 15% of assessed value to veterans who served during wartime and an additional 10% to those who served in a combat zone. The law also provides an additional exemption to disabled veterans. The application for the alternative exemption is RP-458-a, and it must be filed with your local assessor.
The exemption is applicable only to general municipal taxes and not to school taxes or special district levies. The alternative veterans' exemption is limited to the veteran's primary residence.
Local assessment information is available on the web at www.maniacek.com. A variety of useful information, links, forms and documents, including exemption applications, the booklet, "How to File for a Review of Your Assessment" and grievance forms, can be found on this web page.