Steven Palinosky
Director

Send Email

Telephone:
607-687-8661

Ronald E Dougherty County
Office Bldg - 56 Main Street
Owego, NY 13827

Main Phone:
607-687-8661

Real Property Data Viewer

If you would like to search for Property Assessments and/or Inventory in Tioga County's Real Property Database, please use the Real Property Data Viewer by clicking HERE.

Property Transfer Report

Tioga County accepts the easier to use RP-5217-PDF Real Property Transfer Report. Click here to download the form or for further details and instructions.

Hours

Monday thru Friday
9:00 am to 5:00 pm

Tioga County Real Property Tax Services is a liaison between State and Local governments for administration and understanding of Real Property tax in servicing Tioga County property owners.

  News & Announcements

  Annual Reports

  Property Assessments & Taxes

Below you will find your towns current Tentative Assessment Roll. The Tentative Roll is published each year on May 1st. It is important that you review your Tentative Assessment Roll to check for correct ownership, mailing address, property location, inventory errors and view your new year’s assessment. Your towns Assessment roll can also be viewed at your Assessor’s office, or at the County Real Property Tax office. Please note these are large documents, but they can be searched using your browsers search tool. If your property's information is incorrect or you feel that your assessment is too high please contact your assessor. You need not wait for Grievance Day but that is the last day that property owners may file a formal complaint seeking reduction in their tentative assessments.

 

Below you will find links to Tioga County Final Assessment Rolls from 2014 to the present. Select the folder of the roll year you want and click on the town name to view the document. Please note these are large documents, but they can be searched using your browser's search tool.

2022 Tioga County Final Assessment Rolls

 

2022 Barton Final Roll
PDF, 3553 KB

2022 Candor Final Roll
PDF, 2759 KB

2022 Owego Final Roll
PDF, 8301 KB

2022 Tioga Final Roll
PDF, 2068 KB

2023 Final Assessment Rolls

 

2023 Owego Final Roll
PDF, 8300 KB

2023 Tioga Final Roll
PDF, 2084 KB

2023 Barton Final Roll
PDF, 3565 KB

2023 Candor Final Roll
PDF, 2768 KB

2024 Final Assessment Rolls

2024 Barton Final Roll
PDF, 3586 KB

2024 Candor Final Roll
PDF, 2776 KB

2024 Owego Final Roll
PDF, 8312 KB

2024 Tioga Final Roll
PDF, 2093 KB

What's New

There have been some changes in how certain homeowners will apply for STAR, and in how they receive their STAR benefit. The STAR program continues to provide much-needed property tax relief to New York State’s homeowners.

New applicants who qualify for Basic or Enhanced STAR

  • You will register with New York State instead of applying with your assessor.
  • You will receive a STAR credit in the form of a check, rather than receiving a property tax exemption (if you qualify for STAR). The dollar value of the credit will be the same as the property tax exemption.

New applicants who qualify for Enhanced STAR (or who will qualify in the future)

  • You do not need to register separately to receive the Enhanced benefit if you’ve already registered to receive the Basic benefit.
      
    When you register for the STAR credit, the Tax Department will automatically review your application to determine whether you are eligible for the Basic or Enhanced STAR benefit amount.

If you are receiving a STAR exemption and purchased your current home prior to May 1, 2014, then you don't need to register; you will continue to receive the STAR exemption. To learn more, see STAR exemption program.

If you purchased your home between May 1, 2014, and August 1, 2015, then you need to register to receive the STAR credit if: you bought your home after the 2015 STAR application deadline, or if you did not apply for the STAR exemption for your home by the 2015 application deadline. Otherwise, no action is necessary; you will continue to receive the STAR exemption.

If you purchased your home after August 1, 2015, then you need to register for the STAR credit.

Any person who pays property taxes can grieve an assessment, including:

  • property owners
  • purchasers
  • tenants who are required to pay property taxes pursuant to a lease or written agreement

Only the assessment on the current tentative assessment roll can be grieved - you can't grieve assessments from prior years.

There is no cost to grieve an assessment and it does not require you to hire a lawyer.

Filing the grievance form -

File the grievance form RP-524 with the assessor or the board of assessment review (BAR) in your town or village.

If your property is located in a village that assesses property, you will have two assessments, one for the village and one for the town. To grieve both assessments, you are required to file a separate Form RP-524 with both the town and village. Grievance dates for villages will vary from towns, contact your village clerk to determine if your village assesses property and for grievance dates.

In most communities, the deadline for submitting Form RP-524 is Grievance Day (see below). If you mail the form, it must be received by the assessor or BAR no later than Grievance Day. If you do not file the form by the deadline, you will lose the opportunity for administrative and judicial review of your assessment this year.

In most communities, Grievance Day is the fourth Tuesday in May. However, there are exceptions so check with your assessor to confirm Grievance Day in your community.

If you have more questions please feel free to contact the County Real Property office or visit the New York State Department of Taxation and Finance web site at https://www.tax.ny.gov/

Please use the following forms to request a change in the mapping of your property's Tax Map.

Municipalities and School Districts adopt specific scales for calculating Senior exemptions. The scales have income ranges and the percentage value of the exemption for each income range. 

  Town & Village Assessors

Catherine Kozemko

304 Rt 17C
Waverly, NY 14892

kozemkoc@townofbarton.org 

Website: www.townofbarton.org

Phone: 607-565-2261 ext.4
Fax: 607-565-2262

Hours
Tues. & Thurs.
9:00 am - 4:00 pm

Mike Maxwell

18 Depot Street
Berkshire, NY 13736

maxwellappraisal1954@gmail.com 

Website: http://berkshireny.net/

Phone: 315-391-8323

Hours
Call for an appointment.

Denise Spaulding

101 Owego Road
PO Box 6
Candor, NY 13743

Spaulding88@frontiernet.net

Website: http://townofcandor.org/content

Phone: 607-659-3175 ext. 3
Fax: 607-659-7809

Hours
Tues. & Thurs.
8:00 am to 4:00 pm 

Terie Huseby

109 Whig St.
Newark Valley, NY 13811

twhuseby@yahoo.com

Website: http://townofnewarkvalley.com/

Phone: 607-642-8666
Fax: 607-642-5060

Hours
Wednesdays 4:00 pm - 7:00 pm

Denise Spaulding

PO Box 359
Nichols, NY 13812

Spaulding88@frontiernet.net

spauldingd@nicholsny.com 

Phone: 607-699-9770 ext 3
Fax: 607-699-3018

Hours
Wednesday
9:00 am - 2:00 pm

Rick Pedro

2354 State Route 434
Apalachin, NY 13732

pedror@townofowego.com

Website: http://www.townofowego.com/

Phone: 607-687-0123 Dept # 1
Fax: 607-687-3786

Hours
Monday thru Friday
8:00 am - 4:30 pm

Frances Butler

40 West Main Street
PO Box 366
Marathon, NY 13803

Town.assessor@gmail.com

Website: http://www.richfordny.com/

Phone: 607-849-6966
Fax: 607-849-6966

Hours
Wednesday 9:30 am to 12:30 pm
Thursday 4:30 pm to 6:30 pm

Michael Maxwell

79 East Tioga Street
Spencer, NY 14883

maxwellappraisal1954@gmail.com

Phone: 315-391-8323
Fax: 607-589-7811

Hours
Call for an appointment

 

 

Denise Spaulding

Tioga Town Hall
54 Fifth Ave
Barton, NY 13734

Spaulding88@frontiernet.net

Phone: 607-687-6685
Fax: 607-687-3166

Hours:
Mondays - 8:00 am to 2:00 pm
Fridays - 8:00 am to 12:00 pm