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Contact: Lena Kanitz
Address: DeKalb Town Hall PO Box 133 De Kalb Junction, NY 13630 Phone: 315-347-3331 ext. 3 Fax: 315-347-4477 Hours: Thursday call for an appointment or email at the following Email: [email protected] Term: to October 1, 2025 |
Hours of Operation:
Thursday 4:30 pm-6:30 pm |
Town of De Kalb taxpayers who are over the age of 65 - You may be eligible for a Senior Exemption of your primary residence for your School Tax and County Town Property Tax. Certain School Districts, the County, and the Town of De Kalb, have granted a tax exemption to persons over the age of 65, who have owned their home for 12 consecutive months, who occupy their home as their legal primary residence and used exclusively for residential purposes, and who meet certain income limitations.
For school districts, the income limits are as follows: Hermon-De Kalb School District, $10,000 or less, Canton School District, $19,199 or less, and Heuvelton School District, $12,000 or less. There is not an exemption for the Gouverneur School District. You must already have Enhanced Star Exemption.
Eligibility for the County tax exemption is $17,699.99 or less and for the Town of De Kalb tax exemption, is $19,699.99 or less.
The deadline for applications is March 1, 2023. Application RP-467 is available at the Assessor's office or at the St. Lawrence County Real Property Office in Canton. The application is also available online. If you have any questions, please feel free to contact me, Lena Kanitz at 315-347-3331 or email me at [email protected]
For school districts, the income limits are as follows: Hermon-De Kalb School District, $10,000 or less, Canton School District, $19,199 or less, and Heuvelton School District, $12,000 or less. There is not an exemption for the Gouverneur School District. You must already have Enhanced Star Exemption.
Eligibility for the County tax exemption is $17,699.99 or less and for the Town of De Kalb tax exemption, is $19,699.99 or less.
The deadline for applications is March 1, 2023. Application RP-467 is available at the Assessor's office or at the St. Lawrence County Real Property Office in Canton. The application is also available online. If you have any questions, please feel free to contact me, Lena Kanitz at 315-347-3331 or email me at [email protected]
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Programs/Activities:
Valuation Date - July 1st of the preceding year
Taxable Status Date - March 1st
Deadline for ALL Exemption Applications - March 1st
Tentative Roll Filed - May 1st
Grievance Day - 1st Wednesday after the 4th Tuesday in May
Final Roll Filed - July 1st
School Tax Bill - September 1st
Town and County Property Tax Bills - December 31st
Assessment Information: The assessor is responsible for establishing and maintaining a taxable value, or assessment, on all properties and entering those values on the Assessment Roll each year. In addition, the Assessor retains and updates inventory records, processes and stores information on all deed transfers and administers all property tax exemptions. The Assessor does not determine your tax rate. Property taxes are set by school, village, town and county boards.
Some of the methods of determining a property's value include the sale price of the property and or comparable properties, new home construction cost, cost of renovations and or additions, replacement costs.
Assessment & Tax Exemption Forms/Application
"All exemption applications and renewal forms must be received by the Assessor on or before March 1st of each year."
The STAR and Enhanced STAR exemptions are available to homeowners on their PRIMARY residence. These exemptions have had many changes in the last several years. Due to these changes, please contact your local assessor to see which you may qualify for.
Senior Citizens Exemption - Available to homeowners on their PRIMARY residence who are 65 or older. This is based on income and is figured on a sliding scale. This exemption is available on school, town and county taxes. It is not included on special districts.
Veteran's Exemption - Available to homeowners on their Primary residence. There is a 15% exemption for veteran's who served during wartime and an additional 10% for those who served in combat zone. There is also an additional exemption for disabled vets.
Agricultural Exemption - Available to farmers. Contact the Soil and Water Conservation Department to obtain a Soil Group Worksheet. This along with the Agricultural Exemption Application must be submitted to the local assessor.
Valuation Date - July 1st of the preceding year
Taxable Status Date - March 1st
Deadline for ALL Exemption Applications - March 1st
Tentative Roll Filed - May 1st
Grievance Day - 1st Wednesday after the 4th Tuesday in May
Final Roll Filed - July 1st
School Tax Bill - September 1st
Town and County Property Tax Bills - December 31st
Assessment Information: The assessor is responsible for establishing and maintaining a taxable value, or assessment, on all properties and entering those values on the Assessment Roll each year. In addition, the Assessor retains and updates inventory records, processes and stores information on all deed transfers and administers all property tax exemptions. The Assessor does not determine your tax rate. Property taxes are set by school, village, town and county boards.
Some of the methods of determining a property's value include the sale price of the property and or comparable properties, new home construction cost, cost of renovations and or additions, replacement costs.
Assessment & Tax Exemption Forms/Application
"All exemption applications and renewal forms must be received by the Assessor on or before March 1st of each year."
The STAR and Enhanced STAR exemptions are available to homeowners on their PRIMARY residence. These exemptions have had many changes in the last several years. Due to these changes, please contact your local assessor to see which you may qualify for.
Senior Citizens Exemption - Available to homeowners on their PRIMARY residence who are 65 or older. This is based on income and is figured on a sliding scale. This exemption is available on school, town and county taxes. It is not included on special districts.
Veteran's Exemption - Available to homeowners on their Primary residence. There is a 15% exemption for veteran's who served during wartime and an additional 10% for those who served in combat zone. There is also an additional exemption for disabled vets.
Agricultural Exemption - Available to farmers. Contact the Soil and Water Conservation Department to obtain a Soil Group Worksheet. This along with the Agricultural Exemption Application must be submitted to the local assessor.
Key Terms
Uniform Percentage of Value
The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Residential Assessment Ratio (RAR)
A percentage established by the State Board of Real Property Services according to law, using the ratio assessed value to the sale price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest: the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percentage of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Equalization Rate
"State equalization rates" means the percentage of full value at which taxable property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.
The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."
Taxable Status Date
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
Residential Assessment Ratio (RAR)
A percentage established by the State Board of Real Property Services according to law, using the ratio assessed value to the sale price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest: the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percentage of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.
Equalization Rate
"State equalization rates" means the percentage of full value at which taxable property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.