Welcome!
        The Assessor's Office welcomes your inquiries regarding assessment and real property issues. The records of assessments and inventory are open to the public, and may be inspected at the office during regular business hours. We are open Monday - Friday, 8:30 a.m. to 4:30 p.m.and appointments are available upon request.

The NYS Office of Real Property Tax Services has merged with the NYS Dept. of Taxation and Finance, and the web site for information regarding Assessments and Property Tax Information, including exemption information and application forms, are now accessed at this new web site: www.tax.ny.gov

For taxpayer information, click on "Individuals" or Businesses" and then "Property taxes and assessments" and you should be able to locate the information you are looking for. As always, the information is also available in the Assessor's office, and you are welcome to come in and/or call for assistance.

Real Property Tax Exemption Application Deadline Approaching  March 1 of each year is the deadline for all real property tax exemption applications to be submitted to assessors' offices, and that date is approaching. Anyone applying for any real property tax exemption, whether it's for the first time or it is a renewal, must have their application into their assessor's office on or before March 1 of each year.    In addition to many other real property tax exemptions available to property owners, the most asked about is the STAR exemption, which is the School Tax Relief exemption program first implemented for senior citizens in 1997, and extended to all property owners for their primary residence in 1998. Since there is considerable confusion regarding the eligibility requirements for these exemptions,  it is the assessor's hope that reviewing the basic requirements annually will help eligible property owners make sure they are in this program. Despite the fact that the rebate program for STAR exemption recipients is no longer in place, the actual STAR exemptions are still available, and are only applicable to school taxes in September. The BASIC STAR exemption is available for property owners for their primary residence only. It is NOT based on age, but is based on the residency of the owner(s) of the property, and is not applicable to weekend or vacation homes. The State Legislature amended this law last year to only be applicable to property owners whose combined income is $500,000 or less. A one time application is necessary, and the owner must provide proof of residency. This exemption does NOT require an annual renewal. The ENHANCED STAR exemption is available for senior citizens, and can be applied for by March 1 of the year one of the owners will turn 65. It also must be the primary residence of the owner(s).  In addition to the age and residency requirement, this exemption is based on the combined 2010 income of the resident owners of the property. This year the income threshold is $79,050, based on the combined adjusted gross income less IRA distributions. This exemption requires annual renewal. Senior Citizens with Limited Incomes may be eligible for additional benefits, and depending on their income may qualify for reduced taxes for school, county, and/or town taxes. This exemption is also based on age and residency eligibility, and all sources of income are calculated to determine the levels of eligibility for each taxing jurisdiction. The assessor must have documentation of all the applicant's sources of income to apply the exemption. This exemption is in addition to the Enhanced STAR exemption, affording additional real property tax benefits to seniors on low fixed incomes. This exemption requires annual renewal. Information and applications regarding these and all other real property tax exemptions are available at your local assessor's office, at the Ulster County Real Property Tax Service Agency, and at the NYS Office of Real Property Services.  Many applications are available on municipal websites (for example, Marbletown's website is www.marbletown.net) as well as at www.tax.ny.gov. (Search under heading for Government & Researchers).      

2011 Assessment Roll 

The 2011 assessment roll for the Town of Marbletown is now available on-line and can be accessed through the following link: Ulster County Real Property Tax Service Agency

  Property assessments and sale data analysis is now available on-line. Although there are some limitations to what kind of reports are available, it is a useful tool to look up property data as well as sales data. The web site is http://gis.co.ulster.ny.us/SDGimo/index.aspx                                                           

                    NOTICE OF  COMPLETION OF 2011 FINAL ASSESSMENT ROLL (Pursuant to RPTL 516)  

      NOTICE IS HEREBY GIVEN that the undersigned, the Assessor of the Town of Marbletown, County of Ulster, State of New York, has completed the Final Assessment Roll for said town for the year 2011. A certified copy thereof has been filed in the office of the Assessor and the office of the Town Clerk of the Town of Marbletown, with links online at www.marbletown.net and www.ulstercountyny.gov on the 1^st day of July, 2011 for public inspection.

Dated: July 1, 2011 Barbara Galloway, IAO Marbletown Assessor    

 Functions of the Assessor's Office
The assessor is the official who estimates the market value of real property within the town. This assessment, or market value, is one component used in the computation of real property taxes.

        Assessments are based on an analysis of sales of properties within the town. A comparable study of these sales is carefully analyzed to determine value factors for each attribute of the property, and these values are then applied to all properties for a fair and equitable assessment. The purpose of implementing this analysis periodically is to assure that property owners are paying their fair share of the tax burden.

        Assessment offices are also responsible for the administration of many different types of real property exemption programs that can offer some tax relief when specific requirements are met. More information on such exemptions can be accessed through the links found below.

        Tax maps, recorded deeds, property inventory, and other reference materials are available in the assessor's office and may be reviewed by the public upon request. 

         New York State law requires that all property within a municipality be assessed at a uniform percent of value. The last town-wide reassessment was implemented in 2005, reflecting 100% of market value. As the market changes, so does this ratio of assessments to ratios. This is called the Level of Assessment (LOA). The 2010 LOA was 100%, meaning that, in general, properties were assessed, in general, at their full market value. (Ex: An assessment of $200,000 indicated that the market value was $200,000). The current 2011 LOA is 107%. (Ex.: An assessment of $200,000 indicates that the market value is $186,916 or a general decrease in market value of 7%) The Level of Assessment is another way to capture changes in the market between reassessment cycles. Essentially, the 107% LOA is saying that the market, in general, dropped approximately 7% in this last year. The next reassessment has not been scheduled at this time, but it is possible that such a project may be expected to be implemented in either 2013 or 2014. Since the recent real estate market has fluctuated in a very inconsistent manner in this last two years, it isn’t considered a reliable sales database upon which to measure the fair assessment of all properties in the Town. It is always important to ensure equity along with relativity to market values. Everyone pays his or her fair share of taxes when all properties are assessed at the same percentage of market value.  For further clarification of this, please see the link below "Translating Assessment to Full Market Value Estimate."    Click here to view Translating Assessment to Full Market Value Estimate