By John T. Ryan
Peru – Late last week Peru property owners received a 2020 Assessment Notification letter from Tax Assessor Jeremiah Cross. Based on Facebook comments several taxpayers are not happy about increased value assessments especially during the ongoing COVID-19 pandemic. Others, who haven’t spoken publicly, believe their increases are valid. Some people even had slight decreases. The Town’s overall assessed value increased by $54.5 million.
Yesterday Supervisor Brandy McDonald said he had received over 100 messages or phone calls on the issue. One person stated their assessment went from $75,000 to $150,000, another person stated their’s went from $20,000 to $67,000. One person was in tears. McDonald stated on Facebook, “Assessments for the Town of Peru were not initiated by the Peru Town Board or myself, it was initiated by Clinton County period. Clinton County decides when to perform these assessments and did not advise the Town Board prior to sending out the letters.”
Peru signs an annual contract with Clinton County for assessment services. Jeremiah Cross is a County employee. Clinton County Director of Real Property Services Martine Gonyo said local governments have a policy of assessing at 100% of market value or as close to that amount as possible. The New York State Office of Real Property monitors assessments. When it detects a town’s assessed values falling below about 95% of the market value, it directs that they be brought back to 100% by conducting a revaluation. Peru’s had fallen to the 91/90% level; therefore, a revaluation was in order. The process began last summer. It was not a reaction to any current state, county, or local budgetary issues.
Jeremiah Cross stated that Brandy McDonald was aware that a revaluation/reappraisal was taking place, but Cross doesn’t recall discussing the dramatic impact on some taxpayers with McDonald. Peru actually applied for state aid to conduct the revaluation. Cross said a large property value increase indicates that the previous assessed value was much lower than it should have been. Assessed values are determined by analyzing sales prices of comparable properties in a given neighborhood over a three-year period.
Towns falling under the 95% level can choose not to do a 100% revaluation, instead basing taxes on a NYS calculated equalization formula. That method tends to equalize taxpayer assessed value increases; however, these towns may not receive a fair share of county sales revenue. Enhanced Star and agricultural exemptions will be impacted and its taxpayers will also pay a greater share of school taxes than taxpayers in the same school district residing in towns with 100% assessments. Equalization formulas applied to an entire town also do not correct unfair individual assessments.
NYS determined that assessed values in the Towns of Plattsburgh, Au Sable and Schuyler Falls were below 95% of market value; however, their town boards chose to rely on equalization formulas rather than revaluing to 100%. Plattsburgh Assessor Brian Dowling stated, “Traditionally approximately 10% of those receiving a notice will come to the Board of Assessment Review hearing. Due to COVID-19 having a milieu of citizens clamoring for the BOAR’s attention was not desirable.” Au Sable Town Supervisor Sandy Senecal said her town followed the recommendation of its assessor George “Speedy” Arnold. She said, “Our appointed assessor did not feel comfortable talking to people over the phone about assessment increases and the Board agreed with him.” Town of Schuyler Falls Assessor Gary Drollette said he didn’t feel a revaluation would be fair to the public with all that’s going on. He foresees property values falling. All three of these towns employ their assessors rather than contracting with Clinton County.
Beekmantown, like Peru, contracts with Clinton County for assessment services. Town Supervisor Sam Dyer said he’s been getting the same taxpayer backlash that Brandy McDonald’s been receiving and that land values have been affected the most. He commented, “This is not the time to hit anybody with these large increases.” Dyer said he knew a revaluation was ongoing, but he was not aware of the significant increases until the notification letter was published.
In an ideal world increased assessed values would be accompanied by a proportional decrease in tax rates resulting in no tax increase, but as Jeremiah Cross stated in his notification letter “Your tax liability will be affected by several factors including changes to school/county/municipal budgets, changes to assessments to other properties, changes to exemptions applicable to your property, and apportionment of school and/or county taxes among municipal segments.” The ongoing COVID-19 pandemic adds another layer of uncertainty. All forms of tax collection have been severely impacted; therefore, predicting future tax rates is next to impossible. The ultimate goal is for everyone to be fairly taxed. If a property is under-assessed another taxpayer has to make up for the loss of revenue.
Peru residents desiring to discuss their assessments with Assessor Jeremiah Cross should call him at the Clinton County Real Property office at 518-565-4760. If you don’t agree with his findings you have the right to file a formal complaint as outlined in Cross’s assessment notification letter.
