Rate Breakdown

Property taxes in Chemung County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Chemung County

Property taxes in Chemung County are determined by a combination of the assessed value of your property and the local tax rate, often referred to as the millage rate. The assessment process is conducted by the local assessor, who determines the market value of the property. This value is then multiplied by a uniform percentage to establish the "assessed value."

The final tax bill is calculated by applying the tax rate—set by the county, town, and school district—to this assessed value. Because different jurisdictions within the county may have varying rates, your total annual obligation is the sum of these combined levies.

Available Exemptions

New York State and Chemung County offer several exemptions that can significantly reduce the taxable value of a property, thereby lowering the overall tax burden. Common exemptions include:

• STAR (School Tax Relief): A primary program for homeowners that provides a reduction in school taxes based on the property's primary residence status.
• Senior Citizen Exemptions: Available to residents over a certain age who meet specific income requirements.
• Veterans Exemptions: Available to eligible veterans or their surviving spouses, depending on the length and nature of their service.
• Disability Exemptions: Reductions available for homeowners with qualifying disabilities.

To apply for these exemptions, homeowners must typically file an application with their local assessor's office by the statutory deadline.

Payment Schedule & Deadlines

Property taxes in Chemung County are generally billed in cycles, though specific dates can vary by municipality. Most residents will encounter school tax bills in the spring and county/town bills in the fall.

• Installment Plans: Some municipalities offer installment payment plans to help homeowners manage large sums, though these may require a formal application.
• Deadlines: Payments must be received by the specified due date to avoid penalties.
• Late Consequences: Failure to pay by the deadline results in late fees and interest charges. If taxes remain unpaid for an extended period, the municipality may initiate a tax foreclosure process.

Appealing Your Assessment

If you believe your property has been overvalued, you have the right to challenge the assessment through the grievance process. This typically begins with filing a formal complaint with the local Board of Assessment Review (BAR) during a specific window each spring.

To build a strong case, homeowners should provide evidence such as recent appraisals, sales data of comparable properties in the neighborhood, or proof of structural issues that decrease value. If the BAR does not resolve the issue to your satisfaction, you may further appeal the decision to the New York State System of Real Property Tax Appeals (S RPA).