Bristol Assessor's Office Information

Kelly L. Ducar
Sole Assessor

Office hours:
Tuesday 12:00 pm to 3:30 pm
Wednesday 9:30 am to 3:30 pm
Thursday 12:00 pm to 3:30 pm

Phone: (585) 229-2400, ext. 3
Fax: (585) 229-4319
E-mail address: assessor@townofbristol.org

Assessment Information

• Equalization Rate: 100% (2019)
• Taxable Status Date: March 1st
• Valuation Date: July 1st
• Tentative Roll: May 1st
• *****Grievance Day: 1st Tuesday in June ****
• ******Appointments are needed prior to grievance day & will only be scheduled after all applications & supporting documents are supplied at least 4 days in advance. There is paperwork that is needed that takes time to prepare PRIOR TO Grievance day.  You have the right to apply on Grievance day. However, the assessor may then request that your hearing be adjourned so to give adequate time for review.  This is why we STRONGLY REQUEST that all applications & support of your estimate of value, be supplied at least 4 days prior.  THANK YOU IN ADVANCE FOR YOUR CONSIDERATION.
• Final Roll: July 1st
• Last Revaluation: 2019
• Number of Parcels in Municipality: 1494

Links

• New Tax Related Videos
• EXEMPTION FORMS AND GRIEVANCE APPLICATION ARE AVAILABLE FOR DOWNLOAD BELOW UNDER DOCUMENTS.
• How to File for a Review of Your Assessment
  RP 524 (Grievance Application) is below for completion.
• Grievance Application - RP 524 (PDF - 54.1 KB
• Instructions for RP 524 - Grievance application
• Learn About Assessments and Property Taxes
• Ontario County Real Property Tax
  2020 Final Assessment Roll
• Property Tax Cap Information
• ONCOR
• Ontario County Real Property Tax Assessments.
• 
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FAQ

Click on the link below to go to the State webpage www.tax.ny.gov

New Legislation - Mandatory Income Verification Program for Enhanced STAR exemptions.

The Enhanced STAR exemption has been around for two decades now. It is an exemption from School Property Taxes for homeowners over 65 and earning less than $86,300. In the past, the exemption (the credit comes off your school tax bill, you don’t get a check from the state) was administered by the local assessor. The Income Verification Program (IVP) was optional to seniors and available only to those who still filed an income tax return. Beginning with the 2019-20 school year, IVP will be mandatory, and the NYS Department of Taxation and Finance will annually review applicants’ income to determine their eligibility for the Enhanced STAR exemption.

Property owners who were previously participating in the Income Verification Program (IVP) do not need to submit any information to the assessor. The Department of Taxation and Finance (DTF) will notify existing IVP participants if additional information to determine their eligibility is needed, or if they determine the property owners are not eligible for the exemption.

All older adults who apply or reapply for Enhanced STAR and who are not currently participating in the IVP must submit the following forms to the assessor by March 1, 2020: Form RP-425-IVP  https://www.tax.ny.gov/pdf/current_forms/orpts/rp425ivp_fill_in.pdf and a copy of their 2018 state or federal income tax return or Form RP-425-Wkst https://www.tax.ny.gov/pdf/current_forms/orpts/rp425worksheet_fill_in.pdf and either Form RP-425-E https://www.tax.ny.gov/pdf/current_forms/orpts/rp425e_fill_in.pdf for those just turning 65 or Form RP-425-Rnw https://www.tax.ny.gov/pdf/current_forms/orpts/rp425rnw_fill_in.pdf if you have been applying every year for the Enhanced STAR exemption.

In the initial year of application and enrollment to the IVP, the assessor will determine the senior’s eligibility. After that the property owner should not renew their Enhanced STAR exemption with the assessor. DTF will automatically notify the assessor whether the property owner is income eligible for the exemption. If the property owner is not income eligible, DTF will notify the property owner with information on how to appeal the determination. The assessor will still determine eligibility based on residency and ownership.

For more information go to the NYS Department of Taxation & Finance website: www.tax.ny.gov/pit/property/star/ivp.htm  

******NEW*******New York State School Tax Relief (STAR) Program

The STAR program is now a personal income tax credit for new homeowners after 3/1/15.

NYS Department of Tax & Finance is the facilitator of this new process. Click here to register with NYS.

Uniform Percentage of Value
The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, "all real property in each assessing unit shall be assessed at a uniform percentage of value..."

Taxable Status Date - March 1^st
The Assessor is required by New York State law to value property as it is on this date. A partially completed building will receive a partial assessment based on its estimated percentage of completion as of March 1st. If you suffer a loss to your property (ex: fire, demolition) after this date you will see no reduction for that loss on forthcoming roll. Exemption forms must be filed by this date also.

Residential Assessment Ratio (RAR)
A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality's RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 20 indicates that residential properties are assessed at approximately 20 percent of their full value.

Equalization Rate
"State equalization rate" means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board." (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS's estimate of total full value for that same roll.

Cold War Veterans Exemption - NEW
On October 29, 2009 the Ontario County Board of Supervisors authorized the Cold War Veterans exemption for county real property tax purposes. Eligible veterans will be honorably discharged from active duty service wholly served between September 2, 1945 and December 26, 1991, and outside the war time periods designated in NYS RPTL§458-A. The exemption is available on primary residences only.
Follow this link to the application form and instructions.
Please remember, the filing deadline in the Town of Bristol is March 1st of each year.

Solar & Wind Energy Systems Exemption - Opted Out

The Town of Bristol has opted out of all energy system real property tax assessment exemptions afforded pursuant to RPTL § 487. It is the further intent by the adoption hereof to include all the types of applicable energy systems pursuant to RPTL § 487 in that opting out. Local Law #1 2020-001

Documents

• Agricultural Long Form - RP 305 (PDF - 116.1 KB)
• Agricultural Renewal Form - RP 305r (PDF - 111.1 KB)
• Lease (blank) for completion (PDF - 11.0 KB)
• Disability with Limited Income - RP 459c (PDF - 41.0 KB)
• Disability with Limited Income Renewal - RP 459c rnw (PDF - 41.6 KB)
• RP-425-IVP is Now MANDATORY for ALL Enhanced STAR applicants
• Enhanced Star Exemption - RP 425 E
• (only for property owners currently receiving basic star on existing residence)
•  RP-425-IVP -  MANDATORY -Income Verification Form  - RP 425 IVP (PDF - 65.2 KB)
• Senior Exemption - RP 467 (PDF - 41.4 KB)
• Senior Exemption Renewal - RP 467 rnw (PDF - 45.6 KB)
• Veterans Exemption - RP 458a (PDF - 28.3 KB)
• Cold War Veterans Exemption Application - RP 458b (PDF - 51.3 KB)
• Grievance Application - RP 524 (PDF - 54.1 KB)
• Grievance Application Instructions - RP 524ins
  *** Please note: Appointments are needed prior to grievance day & will only be scheduled after all applications & supporting documents are supplied at least 4 days in advance.