Town of Boston Assessor

Thelma Hornberger

Town of Boston Assessor

The Town of Boston Assessor’s office is located on the main level of the Town Hall
8500 Boston State Rd
Boston, NY 14025

Office Open: to be announced

E-mail: [email protected]

Telephone: 716-941-6113 ext. 4
Fax: 716-941-6116

Important Information & Links

_______________________________________________

NOTE: The Assessor’s Office is not involved with the 2022 rebate program or distribution of checks. All the information is provided on the New York State Department of Taxation & Finance website, or the links provided below. NYS Dept. of Taxation & Finance call (518) 453-8146 for tax rebate questions.

Link 1 | Link 2

 

WHAT DOES THE ASSESSOR DO?

The Assessor is responsible for a fair market valuation of real property in the Town of Boston, and continuously updates necessary information on all parcels of real property. This includes: collecting and maintaining the physical information needed to estimate the fair market value of all property, maintaining property inventory records, along with maintaining ownership records for all property in the Town by verifying and reviewing every sale that occurs. 

The office is also responsible for the administration of various tax exemptions in accordance with New York State Real Property Tax Law, and local laws, along with the Property exemptions are awarded for a variety of reasons. Some of the exemptions available are Senior Citizen, Enhanced Star and Basic Star for School Taxes, Veterans’ Exemption, Agricultural Exemptions, Disability Exemption, among others.

New York State Law requires all properties in the Town of Boston to be assessed at a uniform percentage of market value each year. This means that all taxable properties in Boston must be assessed at market value or all at the uniform percentage of market value each year. Overall, the Town has experienced significant market changes, the past six years and continues upward with sales prices. All properties throughout the Town are being reviewed based on the market values for possible assessment changes. Our office reviews the MLS (Multiple Listing System) for inventory purposes and assessment adjustments based on discrepancies.

RP-467 Senior Exemption

Additional Senior Exemptions (RP-467 form) :

IF YOU ARE UNDER THE AGE OF 65 OR ARE A RENEWAL APPLICANT FROM PREVIOUS YEARS, PLEASE DISREGARD THIS NOTICE.

Property owners 65 years of age or older with 2021 total income less than $37,400 (INCLUDING wages, interest, rental income, FULL social security, and pension) may qualify for this RP-467 exemption on your primary residence. You’ll be required to rpovide ALL proof of income and 1099 statements if you don’t file a tax return. Your 2021 federal and state income tax returns is necessary if you file.

Qualified applicants have until mandated deadline of March 1st, 2023 to apply at the Assessor’s Office to receive this exemption.

Please CLICK HERE for the application or call the Town of Boston Assessor’s Office at 716-941-6113 ext.112. Instructions for this application can also be found at THIS link.

LINKS

Partial Tax Exemption for Real Property of Senior Citizens

  • All of the owners of a primary residence must be 65 years of age or older within the year of filing and apply before March 1st.
  • Renewable annually based on previous year’s income submitted to Assessor’s Office.
  • Income limit to not exceed $37,400
  • The property must have been owned by the applicant at least one year prior to filing unless it is a move within the same Town. The property must be used exclusively for residential purposes and it must be the legal residence of the owner(s)
  • Income includes the income of both husband and wife or all property owners. The law specifies that income includes: Social Security and Retirement Benefits, Interest, Dividends, Net Rental Income, Salary of Earnings and Net Income if Self Employed.
  • What to bring in when applying each year:
    • Social Security 1099 Form
    • Income Tax Form 1040 (if filing one) for current year
    • All Bank Interest forms
    • Salary, wages, bonuses, total dividends, gains from sales or exchanges and all taxable annuity payments.
    • Alimony, rental income, unemployment insurance, net earnings from farming or any other small business adventure.
    • IRA interest or earnings only

First time applicants must bring in Proof of age and income. The savings is prorated by income levels. This Exemption applies to all taxes except special district charges.

2023 NYS Exemption RP-467 for 65+

IF YOU ARE UNDER THE AGE OF 65 OR ARE A RENEWAL APPLICANT FROM PREVIOUS YEARS, PLEASE DISREGARD THIS NOTICE.

Property owners 65 years of age or older with 2021 total income less than $37,400 (INCLUDING wages, interest, rental income, FULL social security, and pension) may qualify for this RP-467 exemption on your primary residence. You’ll be required to rpovide ALL proof of income and 1099 statements if you don’t file a tax return. Your 2021 federal and state income tax returns is necessary if you file.

Qualified applicants have until mandated deadline of March 1st, 2023 to apply at the Assessor’s Office to receive this exemption.

Please CLICK HERE for the application or call the Town of Boston Assessor’s Office at 716-941-6113 ext.112. Instructions for this application can also be found at THIS link.

Veteran Exemptions

Alternative Veterans Exemptions

  • The property must be the primary residence of the veteran.
  • Both husband and wife can get the exemption.
  • The veteran had to serve at least one-day active duty during wartime.
  • There is an additional benefit if the veteran served in a war zone.
  • A Disability Exemption for the veteran is also available which is 50% of the disability.
  • The old Eligible Funds Exemption is pro-rated and can be transferred to the Town if the veteran has been receiving it in another location within New York State. No new applications are accepted on this old exemption however.
  • To apply, the veteran must present a DD214 (Honorable Discharge Papers) along with proof of ownership of the property. In most cases, the ownership proof will already be in the Assessor’s Office.

For a printable application: Alternative Veterans

Cold War Veteran Exemption For Town of Boston

  • 10% up to 8,000 of assessed value
  • Active duty for a period of 365 days
  • In the Armed Forces between 09/02/1945 thru 12/26/1991
  • Cold War Recognition Certificate

For a printable application: Cold War Veteran

Resources Available

  1. A sales report will be available at the Town hall for inspection.
  2. Internet Access: The assessment roll will be on the Internet.
  • Verify property information
  • Review inventory data on an individual property
  • Review current sales information
  • Analyze sales information about similar properties

In comparing similar sales it is important to remember that location, style, age and size are critical to the comparison process. For example: if you purchased your home for $200,000 on a particular street or neighborhood DO NOT look for homes that sell for $150,000 in other neighborhoods or compare a 5 year old ranch house with a 50 year old Colonial house.

INFORMAL REVIEW PROCESS

The Assessor’s Office will continue to offer property owners an Informal Review Process. If you feel your assessment is incorrect then you must provide the Assessor with reasonable information, based on market sales, or an appraisal (within 2 years) that supports your opinion of market value.

IMPORTANT DATES

  • March 1:  Taxable Status Date
    All exemption applications and renewals must be filed by March 1st to affect the following September’s school tax bill and March’s property tax bill.
  • May 1:  Tentative Assessment Roll Filed 
    Property owners will receive an Assessment Change Notice with their Tentative Assessment if there are any changes to their assessments mid-May. If you are dissatisfied with your tentative assessment you may file a Grievance with the Assessment Review Board. Grievance day is the 4th Tuesday in May.
  • 4th Tuesday in May:  Grievance Day     
    By appointment ONLY, property owners must complete a Grievance Application and may appear or file the form with a written explanation, along with supporting documentation if they feel their assessment is incorrect. The Tentative Assessment roll is also available for inspection prior to Grievance Day.  After Grievance Day, (if you attended or sent in a written form) Assessment Determination Letters outlining the Assessment Board of Review’s decision will be mailed to property owners.

You must fully complete and submit the application to the Assessor’s Office via mail to the Town Hall, or email the Assessor’s Office at [email protected] 

Once the application is received in the Assessor’s office you will be given an appointment for Grievance Day.

Appointment morning schedule 9:00am – 11:00am | Evening appointments scheduled from 6:00pm to 8:00pm.

IN JULY

If you are dissatisfied with the Board of Assessment Review’s Decision, you may file a small claims hearing through the Erie County Clerk’s Office.

THE GOAL OF THE ASSESSOR’S OFFICE IS TO DETERMINE THE FAIR AND EQUITABLE ASSESSMENT FOR YOUR PROPERTY AT A UNIFORM PERCENTAGE OF VALUE FOR AN EQUITABLE SHARE OF THE TAX BURDEN.

Exemption Information

Exemptions Deadline March 1

March 1st: Last date to file for exemptions
4th Tuesday in May is Grievance Day
July 1st: Final roll

Other Exemptions Available (click for a printable form):

STAR Exemption Information

LINKS

Basic STAR and Enhanced STAR

  • New Applicants must register with NYS Dept. of Taxation and Finance.
  • The Basic STARhas no age requirements
  • You must own the property and it must be your primary residence.
  • Understanding equalization rates & taxes
  • Applications must be filed on or before March 1st.
  • One time filing until the owner moves or becomes 65.
  • Approximate savings is $500.
  • The Enhanced STARis for homeowners age 65 and over.
  • You must own the property and it must be your primary residence.
  • The income ceiling changes annually per New York State Dept. of Taxation & Finance
  • Both STAR Exemptions must be applied for by March 1st.
  • STAR applies only to School taxes.