Assessed Values for Property Taxes

Assessed values for propety tax purposes are determined by the Town's Assessor.  All three taxing authoriteis (Town of Moriah, Village of Port Henry, Moriah Central Schools) use the same assessment roles, although different exemptions may apply (see further below).  Properties are assessed at 100% of fair-market-value.

Assessment roles are available on the Essex County website.  (Opens in a new window). 

  • Select the year from the first page,
  • Then select "Moriah" from the list of Towns on the left of the screen. 

These are large documents.  For example, the 2013 "Final Assessment" is 739 pages.

 

Exemptions may be available for a property owner's primary residence.  Note that different exemptions apply to different tax bills or portions of tax bills:  Exemptions reduce the assessed value (by various amounts).  Applications for any of these exemptions must be filed with the Asessor's Officer by March 1 in order to take effect in the next cycle of tax bills. 

Basic STAR applies to SCHOOL taxes.  A property owner need apply only once, and the exemption will remain on the assessment roles as long as the owner resides at that property.  There is no age requirement; the applicant's federal adjusted gross income (AGI) must be less than $500,000.

Senior Enhanced STAR is for property owners 65 or older (or turning 65 during the tax year).  For 2013, the applicant's 2011 federal AGI limit is $79,050.  Property owners must qualify and re-apply annually.  As with the Basic STAR exemption, the Sr. Enhanced STAR exemption applies only to School taxes.

Senior Low Income exemption applies to School and/or Town and County taxes.  Applicants 65 or older with AGI below $32,400 will receive an exemption applying to the County portion of the Town & County tax bill.  Applicants must apply for and requalify annually.

Combat Veteran's Exemption applies to Town & County taxes ($25,000 max. to the County portion and $30,000 max. to the Town portion), and to Village taxes ($30,000 max.), but not to School tax bills.  The resident property owner must have been honorably discharged from active duty.  This exemption may also be available to the spouse of a veteran, the un-remarried surviving spouse of the veteran, or a Gold Star Parent.

 

 

 

 

 

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