TAX BILL FAQ

SCHOOL TAXES AND ASSESSMENT PROCESS TIMELINES

April
Schools across New York state propose a school budget that contains a proposed tax levy for the coming school year. The tax levy applies to all taxpayers in the district. New York residents vote on school budgets on the third Tuesday in May. Defeated budgets can be voted on for a second time on the third Tuesday in June.

May/June/July
Municipalities typically publish a tentative assessment roll – or a list of the assessed property in the municipality – on May 1. A final assessment roll is submitted to the state by July 1. 

July/August
The state reviews the local assessment rolls and data and established equalization rates for each municipality. An equalization rate represents the state’s determination of the level of property assessments in a given municipality in relation to full market values.

August
Most school districts set tax rates for each municipality based on the following:

  • The total voter approved tax levy

  • The state determined equalization rates

  • Assessment rolls for each town

August/September
Tax bills are printed for each property owner. Bills are mailed around September 1 and are due within 30 days.