assessment
Assessment Rolls
Cattaraugus County Assessment Rolls
The FINAL Rolls are those that are finalized on July 1st. They are what is used for the upcoming tax year.
The TENTATIVE Rolls are those filed on May 1st. They are for viewing purposes for the public before being finalized.
Between the tentative and final rolls is the time when complaints can be heard.
Equalization Rates
An equalization rate represents the average level of assessment in a community.
View the PDF "Understanding the Equalization Rate" on the NYS Dept. of Taxation and Finance
Equalization Rate is not the Uniform Percentage
Equalization Rate is often confused with the Uniform Percentage.
Total Assessment minus Taxable Value equals the dollar amount of Exemptions on a property.
