Frequently Asked Questions

Frequently Asked Questions

If you are not 65 years of age, you are only eligible for the Basic STAR and you do not need to reapply each year. The only reason you would have to reapply is if there was a change in ownerhip or if you moved your primary residence to another house that you owned
If you are over 65 years of age and you file a New York State Income Tax Return, you may elect to sign up for the Income Verification Program that allows the Department of Assessment to automatically check your income each year with the NYS Department of Taxation and Finance. If you elect to sign up for this program, you do not need to reapply each year.
If you are over 65 years of age and elect not to sign up for the above mentioned Income Verification Program, you must reapply each yaer. Also if your Income is under ~$32,400, you must reapplay each year in order to make sure you are granted the largest exemption you are entitled to.

Is it my responsibility to acquire a STAR application and apply for the exemption?

Yes. Applications can be obtained on the internet http://media.state.ny.us/nystar, at our office or by calling (607)274- 5517 and requesting an application be sent to you.

If there are no age or income restrictions to apply for the BASIC STAR exemption, why do I have to fill out and sign an application?

When you sign the STAR application, you are attesting that you are the primary resident and owner of the property. The STAR program only allows a taxpayer to benefit on ONE property in NYS to which is their primary residence and is not vacant land.

The Tompkins County Department of Assessment does not the amount of taxes that a property is responsible for paying. The Department of Assessment has the responsibility of assessing all real property within Tompkins County at a uniform percentage of fair market value. If a property's assessment is not at this uniform percentagee, the Department of Assessment will be more than happy to review that assessment and make the necessary adjustment. However, if the property's assessment is at that uniform percentage (and all applicable exemptions are being applied to that property) - there is absolutely nothing the Department of Assessment can do to lower that property's taxes. The only avenue that is available to is let your voice known at the respective Budget Hearings each taxing jurisdiction holds.

Each year the Tompkins County Department of Assessment files a final assessment roll with the County Clerk's Department. This final assessment roll catalogs and values all the real property within Tompkins County that is subject to taxation (referred to as Total Taxable Value). Also, each year each taxing jurisdiction determines how much revenue they would like to generate via the property tax (referred to as Tax Levy). The tax rate is found by using the equation Tax Rate = 1000*([Taxable Value] / [Tax Levy] ). This formula puts the tax rate in a per thousand of taxable value figure. Now you multiple the tax rate by how many thousands taxable value in your parcel - that is your tax bill. Note: If the Total Taxable Value were to increase, the same amount of money could be generated by the taxing jurisdiction by decreasing the tax rate a corresponding precentage.

Fair market value is defined by the Institute of Assessing Officers as "The most probable sale price of a property in terms of money in a competitve and open market, assuming that the buyer and seller are acting prudently and knowledgeable, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue pressures." Market Price is the value that 1 buyer and 1 seller agree on to transfer a house. While this price might be reflective of the fair market value of the property, 1 sale alone does not make a market.

Can the Tompkins County Department of Assessment change the mailing address to which I receive tax bills?

Yes. Address changes can be done by telephone (607)274-5517 or stopping by our office located on 128 E. Buffalo Street, 2nd Floor and a Change of Address Order can be completed and submitted for you. Our office cannot however change the Name of Owner of Record without receiving the appropriate paperwork.

Our office is established with public computers that place property records at you fingertips. Property record cards, deed history cards, surveys (if filed with our office), tax maps and various other property information can be accessed. You are also welcome to look at hard copies of the property information listed above. Any income related information that you provide to the Tompkins County Department of Assessment is strictly CONFIDENTIAL and will NEVER be distributed to the general public.

If the county switched to a Three Year assessment cycle, why did my assessment change?

.Tompkins County switched to a 3 Year Revaluation Cycle - which basically means that once every three years properties will be adjusted so that their assessment equals their fair market value. However, in the interim two years, assessments will be adjusted to bring them in line with the Level of Assessment that will be determined each year. If a property's market value divided by it's assessment is less than the LOA, the assessment will be increased to bring it in line with the rest of the assessment roll. If a property's market value diviided by the it's assessment is greater than the LOA, the assessment iwll be decreased to bring it in line with the rest of the assessment roll.