The assessor is a local government official, qualified by New York State of Real Property Services. The Assessor maintains the municipality's assessment role which contains a physical description and value calculation of every parcel in the town. The value is utilized as a component in the tax bill calculations along with local, county, state and school district tax rates. The property inventory is available for inspection by appointment before the filing of tentative assessment role.
The Assessor also approves and keeps track of property exemptions. Among the most common are: