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 Tax Related F.A.Q's

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What is Liberty’s Tax Code?
342

When are my school taxes due?
Payments are due by Sept. 30 to avoid a penalty. The district applies a penalty if payment is received and postmarked by Oct. 31. The penalty amount will be noted on your bill.

How do I pay my school taxes?
Payments can be paid in person at the First Niagara Bank, located at 53 South Main St. from 10 a.m.-12 p.m. on Sept. 8, 10, 15, 17, 22, 24, 29 and Oct 29. Payments can also be mailed to:

Liberty Central School District Tax Collection
PO Box 2243 Buffalo, NY 14240 – 2243

Please make all checks or money orders payable to LCSD Tax Collector.

What should I do if I find an error or missing exemption on my tax bill?
If the error relates to the property assessment or exemption amounts, please contact the town assessor first.

What is the STAR exemption?
STAR is New York State’s School Tax Relief Program that provides a partial property tax exemption from school taxes to eligible homeowners. Most New Yorkers who own and live in their home are eligible for the STAR exemption on their primary residence. There are two parts to the STAR property tax exemption:

• The Basic STAR exemption is available for owner-occupied, primary residences where the homeowners’ income is under $500,000. Basic STAR works by exempting a portion of the full value of a home from school taxes.

• The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding a statewide standard. For qualifying senior citizens, the Enhanced STAR program provides additional savings by exempting a greater portion of full value from school taxes.

Homeowners who claim the Basic STAR exemption must register with the New York State Department of Taxation and Finance in order to continue receiving benefits in 2014 and subsequent years. This is a new requirement implemented by the State in an effort to reduce fraud.

How do I register for the STAR exemption?
Register online, or call the STAR program directly at (518) 457-2036.

Who determines the assessed value of my property?
Each town has an assessor who is responsible for determining the assessed values for properties within that town. Questions regarding town equalization rates and individual property assessments should be addressed directly to your town assessor.

What is Full Value?
The full value (also called market value) is what your property would sell for under normal conditions. For residential properties, your assessor generally determines market values by comparing your property with similar properties that have sold in similar neighborhoods, giving consideration to other factors possibly affecting market value.

What is Assessed Value?
The assessed value is the assessor’s determination of your parcel’s current market value (full value) multiplied by the uniform percentage of value used in your town. Assessed values are used along with the tax rate to compute the tax due for a particular property, before exemptions.

What is an Equalization Rate?
Equalization rates are determined by the State and represent the overall ratio of a municipality’s total assessed value to the municipality’s total property market value. Equalization rates are used in apportioning property taxes among municipal segments of school districts. In order for a school district to fairly distribute its property tax levy, the levy needs to be divided in proportion to the total market value of each municipality or municipal segment. This allows for an equitable distribution of taxes based upon the market value of each municipality.

 

Additional resources
Tax rates set for 2015-16

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