The Peru Gazette

By John T. Ryan

The Peru Town Council held the 2014 town tax levy increase to 1.5%; however, tax rates will rise by 8.8%. Why? Primarily because the town’s total assessed value has declined by $2.3 million over the past two years. The Peru Gazette sat down with Town of Peru Assessor Timothy Surpitski to ask why assessed values have declined and to learn more about the assessment process.  Surpitski was very responsive to our questions.

1.Why has the town’s total assessed value declined? Surpitski said, “Market values have declined. Lakefront homes and properties in the $300,000 to $500,000 range have had noticeable declines.”  Surpitski explained that neighborhood assessed values are based on a three years running average; hence, a series of lower assessed values will have an affect. Peru is divided into six assessment neighborhoods: property along Lake Champlain; high-end neighborhoods such as Winding Brook; older subdivisions such as Quaker Springs; the Peru hamlet; property immediately east of the Clark and Calkins Roads; and properties in the western regions of the towns such as those in the vicinity of the Patent and Peasleeville Roads.

Surpitski closely monitors listed prices and sales trends. He explained, “If I see properties being listed lower than the assessed value, I know I may have a problem.”

Sales prices can be misleading because other considerations such as furnishings, expensive appliances or shop equipment could have been included in a transaction.

2. How important are tax exemptions and how do they work? As of October 2013, tax exemptions reduced Peru’s total taxable property value by 13.07%. Exemptions are typically granted to religious institutions, government buildings, school buildings, veterans and veterans’ organizations, agricultural properties and individuals age 65 and over who have an income below a certain level. Peru’s veterans, for example, received $12,220,864 in exemptions in 2013 while agriculture buildings and lands received $8,784,693.  Exemptions do not apply to special districts such as water, sewer and fire.

3. Is Peru’s share of Clinton County sales taxes impacted by the town’s declining assessed value? Yes, because towns and villages share of sales tax revenues are distributed according to assessed values. The higher the assessed value, the greater the community’s share of sales taxes.

4. Will the Town be reassessed in 2014? Pointing to several large binders on a nearby shelf, Surpitski said that he has been in the process of a total town reassessment. Actually, a total reassessment usually takes place almost every year, depending on the availability of state aid. Assessments are based on a property’s value as of March 1st; buildings under construction are assessed based on their percentage of completion as of that date.

Surpitski doesn’t claim to be infallible. He encourages people to contact him if they believe their assessment is incorrect.  He said, “I’d be more than happy to revisit the property and correct any errors.”

If a property owner still isn’t satisfied with Surpitski’s determination they can appeal to the Town’s Board of Assessment Review. Surpitski said a property owner must present substantial evidence to the Board. Verbal testimony alone will not change an assessed value.  He stated,  “The Board must follow very strict New York State rules. The assessor’s value stands unless the taxpayer can prove otherwise.”

5. Does Code Enforcement play a role in property assessment? When the code enforcement officer issues a building permit or a certificate of occupancy he notifies the tax assessor. When the assessor observes a building project or improvement to an existing structure he informs the code enforcement officer. Consistent coordination between the assessor and code enforcement officer is very important.  If a property owner undertakes a project without a required building permit he or she is may be causing a neighbor to assume an unfair portion of the tax burden.  It’s not unusual for a neighbor to report an under assessment to Surpitski.

6. Are the tax rolls easily available to the general public? Yes, they can be viewed at http://www.clintoncountygov.com/departments/realproperty/rphome.html or at the Clinton Country Real Property Office.  The tax roll is effective on July 1st of each year.

7.  What is the tax exemption available to certain senior citizens? A senior citizen age 65 or over, with a household income of $34,399 or less may be eligible for a tax exemption of up to 50%.  Contact Tim Surpitski at 643-2745, extension #4 for details.