Real Property Services


 Real Property Services 




The North Elba Town Board recently passed a new local law to raise the maximum income level

for the Senior Citizens Exemption, increasing the limit from $32,400 to $37,400.  Individuals

turning 65 in any given calendar year must apply before March 1st and an annual renewal is

required.  Eligibility is based on income streams (not adjusted gross income).  For the 2022 tax

roll, we will be evaluating income based on 2020 Federal tax returns.  For more information,

please contact Deb Mueller, Exemption Coordinator, Assessor’s Office at (518) 523-1975 or by

email at



Who is the Assessor?

The assessor is a local government official who estimates the value of real property within a city, town, or village's boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills.  The assessor's primary responsibilities are to:

  1. Discover, list and place a value on all real property
  2. Establish market value
  3. Assess according to condition and ownership on taxable status date
  4. Determine exemption eligibility

Contact Us

Assessor's Aide:  Deb Mueller

Office phone:  (518) 523-1975
Office fax:  (518) 523-9821


Todd W. Anthony, Appointed Assessor, term expires September 30, 2025

Office phone:  (518) 523-1975
Office fax:  (518) 523-9821

Mailing Address

Town of North Elba
2693 Main Street, Suite 306
Lake Placid, NY 12946

Office Hours

Monday - Friday
9:00 am - 4:30 pm


Change of Address Form


The Tax Rolls may be viewed online at:

PHONE: 518-523-1975
FAX: 518-523-9821


 NYS Department of Taxation and Finance

Property Tax Forms

Property Tax Publications - Handouts for property owners

Property Tax and Assessment Administration - General Information


Essex County Real Property Tax Services

View assessment rolls at the Essex County website:


What Does an Assessor Do?

The assessor is obligated by New York State law to maintain assessments at a uniform percentage of market value each year. The assessor signs an oath to this effect when certifying the tentative assessment roll -- the document containing each property assessment. The physical description (or inventory) and value estimate of every parcel is required to be kept current. In order to maintain a uniform roll, each year your assessor will need to analyze all of the properties in the municipality to determine which assessments need to be changed.

Where assessments need to be changed, in some cases, your assessor will be able to increase or decrease the assessments of a neighborhood or group of properties by applying real estate market trends to those properties. This is possible only when the assessments to be changed are at a uniform level other than the municipality's stated level of assessment. In other cases, the assessor will need to conduct physical reinspections for reappraisals of properties. Every assessing unit should be keeping all assessments at a fair and uniform level every year.

The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary or tentative assessments, is made available for public inspection. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final.

Key Dates that affect the assessment process are

Valuation Date: July 1st of previous year  
Taxable Status Date: March 1st
Exemption Deadline: March 1st  
Informal Hearings: May
Tentative Roll Filed:    May 1st  
Grievance Day:           4th Tuesday in May             
Final Roll Filed: July 1st  

 Assessment Complaint Form

 Assessment Complaint Form Instructions