Assessor: TBA
Phone: 585-599-4892 ext. 107
Email: assessor@townofpembroke.org
Hours: Tuesday & Thursday 4:30 P.M. to 7:00 P.M. or by appointment

Did you know…You can get all assessment related forms, find answers to FAQ, look up inventory of properties in Pembroke, find tax bills, see satellite imagery & photos of homes in Pembroke.

Online Local Assessment Data~
https://geneseecounty.prosgar.com/PROSSearch/SearchFilters

Town, County Village and School Tax rates. See how we compare to other municipalities
 https://www.co.genesee.ny.us/departments/countytreasurer/taxrates.php

2024 REASSESSMENT INFORMATION

Press Release
Town of Pembroke
Due to unforeseen circumstances the Town Board voted by resolution during an Emergency Session Saturday April 13^th, to roll back the 2024 Assessment Revaluation to 2023 levels with the addition of new construction to the tentative roll.  All scheduled meetings with the Assessor have been canceled and the Taxpayer Information Session scheduled for Wednesday April 17, 2024 at 6:00PM has also been canceled.  We apologize for the inconvenience.

Updated 2024 Assessment Notifications will be sent out reflecting a roll back to 2023 valuations.
Any questions please leave a message with the Assessor Clerk Ms. Denton at 585-599-1210 or Supervisor Schneider at 585-599-1208.

EQUALIZATION INFORMATION
Equalization rate formula
Total assessed value of the municipality ÷ total market value of the municipality = Equalization rate
Equalization rates are percentages

Examples
Equalization rate equal to 100%:

• town is assessing property at 100% of market value
• most likely a reassessment was conducted in recent years
• your property's assessment should be roughly its market value (the price for which you could sell your property)

Equalization rate less than 100%:

• overall property in the town is assessed less than market value
• the lower the equalization rate, the longer it has probably been since the last reassessment
• equalization rate of 43 means overall property in the town is assessed at 43% of market value

Equalization rate greater than 100%:

• overall property in the town is assessed higher than market value
• property values may have decreased since the last reassessment, but assessments were not adjusted downward

Equalization rates are necessary in New York State

• Each municipality determines its own level of assessment (this is in contrast to most states that require one level of assessment statewide).
• Hundreds of taxing jurisdictions - including most school districts and counties - do not share the same taxing boundaries as the cities and towns that are responsible for assessing properties.

In order to distribute school district or county taxes among multiple municipalities, the level of assessment of each municipality must be equalized to full market value. Total assessed value of the municipality ÷ equalization rate of the municipality = full market value of the municipality.

Equalization rates would not be necessary if all municipalities assessed property at 100% of market value.
Once the full market value of each municipality is determined, the school district or county can determine how much in taxes should be collected from each municipality.
Most of the state's more than 700 school districts distribute their taxes among segments of several municipalities, many of which have different levels of assessment. The number of municipal segments in a school district ranges from one to as many as fifteen.

Equalization rates do not correct unfair assessments within a municipality
Equalization rates measure the level of assessment for the entire municipality. They are not intended to correct unfair individual assessments in a city or town. The assessor has the primary role in ensuring the fairness of individual assessments. The more frequently properties are reassessed based on current market values, the more likely it will be that assessments are fair. Property owners also have a role to ensure their individual assessments are fair.

Equalization rates are based on local data
Assessment rolls include the municipal level of assessment (LOA) - typically listed as the "uniform percentage of value." NYS determines equalization rates by analyzing the LOA. Based on national standards, NYS reviews the LOA to determine if it is within adequate tolerances to be used as the equalization rate. In municipalities where NYS cannot confirm the LOA, NYS will use its own independent estimate of total market value to determine the equalization rate.

Other uses of equalization rates:

• establishment of tax and debt limits
• allocation of costs, such as for jointly operated hospitals among participating localities or an injury to a volunteer firefighter, etc.
• determination of state assessments (special franchise) or approval of local assessments (state-owned land)
• determination of ceilings (railroad and agricultural values) and exemptions
• determination of level of STAR exemptions
• apportionment of sales tax revenues and joint indebtedness
• as evidence in court proceedings on the issue of assessment inequity and small claims assessment review hearings

Example of school tax distribution
School District AB needs to raise $1 million through property taxes (thus, a levy of $1 million). The district contains all of Town A and all of Town B. Each town has a total assessed value of $10 million. If the $1 million tax levy simply were allocated on the basis of the assessed values, the taxpayers in both towns would evenly split the levy, with each town paying $500,000.

However, the two towns have different levels of assessment. Town A has an equalization rate of 33.33 and Town B has an equalization rate of 50.00.

Towns A and B need to be equalized in order to fairly distribute the school tax levy:

School tax levy for Towns A and B
	Town A	Town B
Assessed value (AV) of each town	$ 10 million	$10 million
Equalization rate of each town	33.33%	50.00%
Market value of each town	$30 million	$20 million
Market value of school district AB	$50 million
Percent of market value (and, therefore, percent of levy)	60%	40%
Tax levy to be raised from each town	$600,000	$400,000
Tax rate for each town (tax levy ÷ assessed value) x 1000	$60 per $1,000 of AV	$40 PER $1,000 of AV

The change in a town's total market value relative to other towns in the same school district (or county) can cause the town's share of the tax levy to increase or decrease. If one municipality's market value increases, but all the other municipalities in the taxing jurisdiction increase to a larger degree, then the first municipality's share of the tax levy will decline.

STAR EXEMPTION INFO

www.tax.ny.gov

If you want to do research on your home or municipality this is the place to start! You can check your current assessment, exemption(s) status, and physical information about your property. You’re also able to research other properties, even going to other municipalities in Genesee County. If you would like to research recent property sales information you can search by town or a specific street. You’ll be able to find sale price, lot size, square footage and more. This is a great way to see how your home compares with others in the area.

If you disagree with your assessment, there’s information about the informal review process with PDF forms to print out to guide you through the process.

Please be assured that the goal of the assessor’s office is to correctly describe each property and determine the fair and equitable assessment for your property.

SPECIAL DATES TO REMEMBER:

• March 1st – Taxable Status Date – deadline for filing exemption applications
• May 1st – Tentative Assessment Roll is filed
• First Thursday following the fourth Tuesday in May from 4-8 p.m. – Grievance Day – Board of Assessment Review meets to hear all properly filed complaints regarding assessment
• July 1st – Final Assessment Roll is filed – this is used for tax purposes for the next year

2023 Final Assessment Roll