Real Property Services
TAX EXEMPTION FOR SENIOR CITIZENS INCREASES
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 dmueller@northelba.org
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:
- Discover, list and place a value on all real property
- Establish market value
- Assess according to condition and ownership on taxable status date
- Determine exemption eligibility
Contact Us
Assessor's Aide: Deb Mueller
Office phone: (518) 523-1975
Office fax: (518) 523-9821
E-mail: dmueller@northelba.org
Assessor
Todd W. Anthony, Appointed Assessor, term expires September 30, 2025
Office phone: (518) 523-1975
Office fax: (518) 523-9821
E-mail: tanthony@northelba.org
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:
http://www.co.essex.ny.us/RealProperty.asp
FOR INFORMATION, FORMS, AND APPOINTMENTS CONTACT THE ASSESSOR'S OFFICE
PHONE: 518-523-1975
FAX: 518-523-9821
EMAIL: assessor@northelba.org
NYS Department of Taxation and Finance
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:
www.co.essex.ny.us/realproperty.asp
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 |
