Important Due Dates Star Applications due January 1st.
	2012 Assessment Roll 2012 Final Assessment Roll (PDF) 2012 Tentative Assessment Roll (PDF)
	2011 Assessment Roll 2011 Final Assessment Roll (PDF) Legal Notice: 2011 Final Assessment Roll (PDF) 2011 Tentative Assessment Roll (PDF)
	2010 Assessment Roll 2010 Final Assessment Roll (PDF)
	2009 Assessment Roll 2009 Final Assessment Roll (PDF)
	2008 Assessment Roll 2008 Final Assessment Roll (PDF)
	2007 Assessment Roll 2007 Final Assessment Roll (PDF)
	Bronxville Revaluation Presentation Download as PDF Download as PowerPoint
	Assessment One Liner Values and Preliminary Valuation Documentation Reports Click for Preliminiary Valuation Documentation (PDF) Click for One Liner Values Report in SBL order (PDF) Click for One Liner Values Report in Street order (PDF) Click for One Liner Values Report as Excel spreadsheet (XLS)
	Bronxville Assessment Reports A legal Analysis of Assessment Practices and Property Tax Equity in the Village of Bronxville Assessment Practices and Effective Tax Rate Variations in Bronxville
	How is Real Property Assessed? Before assessing any parcel of property, the assessor estimates its market value.  Market value is how much a property would sell for in an open market under normal conditions.  To estimate market values, the assessor must be familiar with all aspects of the local real estate market. A property's value can be estimated in three different ways.  First, property is compared to others similar to it that have sold recently, using only sales where the buyer and seller both acted without undue pressure.  This method is called the market approach and is normally used to value residential, vacant, and farm properties. The second way is to calculate the cost, using today's labor and material prices, to replace the structure with a similar one.  If the structure is not new, the assessor determines the depreciation since it was built.  The resulting value is added to an estimate of the market value of the land.  This method, called the cost approach, is used to value special purpose and utility properties. The third way is to analyze how much income a property (like an apartment building, store or factory) will produce if rented.  Operating expenses, insurance, maintenance costs, financing terms, and how much money is expected to be earned are considered.  This method is called the income approach. Once the assessor estimates the market value of a property its assessment is calculated.  New York State law provides that all property within a municipality be assessed at a uniform percent of market value.  The level of assessment can be 5 percent, 20 percent, 50 percent, or any other faction, up to 100 percent.  Everyone pays his or her fair share of taxes as long as every property in a locality is assessed at the same percent of value. For example, a house with a market value of $100,000, located in a municipality that assesses at 15 percent of value, would have an assessment of $15,000.  The assessment is multiplied by the applicable tax rate to determine the tax bill.  Click here to link to the New York State Site for How Property Taxes Work
	What is a Property Tax Complaint and How do I File? It is up to individual property owners to monitor their own assessments.  Taxpayers who feel they are not being fairly assessed should meet with their assessor before the tentative assessment roll is established.  In the Village of Bronxville the Tentative Assessment Roll is published on February 1st of each year.  If you feel that your property is assessed too high you may file a complaint and ask for a review on your assessment. Click here to link to the New York State Site for How to File Complaint on Your Assessment
	Property Tax Exemptions and STAR The assessor approves and keeps track of property tax exemptions.  Among the most common are the senior citizen, School Tax Relief (STAR), veterans, agricultural, and business exemptions.  Click here to link to the New York State Site for Property Tax Exemptions
	What kind of property is assessed? All real property, commonly known as real estate, is assessed.  Real property is defined as land and any permanent structures attached to it.  Some examples or real property are houses, gas stations, office buildings, vacant land, motels, shopping centers, saleable natural resources (oil, gas, timber), farms, apartment buildings, factories, restaurants, and, in most instances, mobile homes.
	Who to contact when you have property tax questions? Most of your everyday questions such as how much is the current tax bill for my property or what is the assessed value can be answered by the staff at Village Hall at 337-6500. Detailed questions can be directed to the Assessor, Anthony DeBellis, at Village Hall (914) 337-6500. You may click here to link to the home page of the State RPS web site for a complete detail of all aspects of the Real Property System.