Responsibilities of the Assessor's Office
The Department of Assessment is responsible for placing an assessment on each parcel of land in the town for the purpose of equalization of the tax base. The Department of Assessment is made up of four divisions which are assessment, assessment roll, apportionment and exemptions.
The division administers, manages, and supervises the assessing of all properties for tax purposes; maintains property cards, permits, surveys, and all other necessary records; reviews assessments on which formal protests have been made; and makes searches to establish the dates of construction prior to zoning and administers capital improvement and first time home buyers exemptions.
Assessment Roll Division
The Division of Assessment Roll administers, manages, and supervises the maintenance and update of the assessment roll by transfers of properties by deed and state reports pertaining thereto; processes new districts, court orders, changes of zone, etc.; maintains microfilmed records; makes entry of all changes on the roll and compiles valuations for the certification of the roll; prepares summary reports for all municipalities and public officials; and notifies taxpayers of any changes in assessment.
The 2023/2024 Final Assessment Roll (PDF) is now available.
The 2023/2024 Tentative Assessment Roll (PDF) is now available.
The division administers, manages, supervises, and processes apportionment of parcels of real property for tax purposes; makes and records all required tax map changes; and processes all abandonments, condemnations, and new subdivisions.
The Division of Exemptions administers, manages, supervises, and processes all applications for tax exemption (i.e., star, senior citizens, low income disability, veterans, firefighters and ambulance service workers, clergymen and any non-profit organizations who qualify for an exemption).
- What is the Residential Assessment Ratio (RAR)?
The Residential Assessment Ratio (RAR) is defined as a value equal to the level of assessment of residential property. The RAR is used by the Assessor as a general measure of assessment equity and by taxpayers to determine the market value based on the assessed value that the Assessor has placed on the property.
- What is the Equalization Rate (ER)?
The Equalization Rate (ER) is the State of New York’s measure of a municipality’s level of assessment – it is a multiplier used to equalize assessed value into market value. In other words, by applying the equalization rate to the assessed value you will get an estimate, based on the Town's records, of the current market value of the property. Note that this is not necessarily what your house would sell for in a particular housing market.
- What is my assessed value and/or land value?
All assessed and land values are on the tax bill. Any questions, call the Assessor's Office, (631) 957-3014.
- How can I convert my assessed value to market value?
You can calculate the Assessor’s estimate of your property’s market value by dividing the assessed value by the Equalization Rate (ER)/Residential Assessment Ratio (RAR). Most of that information can be found on the property tax bill or by calling the Town Assessor's Office at (631) 957-3014.
- How are property assessments calculated?
There are many variables that help to calculate a property's value: location, size, square footage, condition and any amenities. A property owner should contact the Town Assessor's Office to discuss their current assessment.
- How does a property get a house number assigned?
The Town Assessor's Office works in unison with the local United States Postal Service Office to assign property address numbers.
- How do I file a grievance?
If you feel your property is over assessed, you can file a grievance to challenge your assessed value. You must fill out an application to begin the process, sometime in mid-April through the third Tuesday in May (Grievance Day). Application forms can be obtained from the Town Assessor’s office or the New York State website @ www.tax.ny.gov/forms. All grievances must be submitted by the third Tuesday in May. If you wish, you may appear before the Board of Assessment Review (BOAR), an independent board, to have your complaint heard. Regardless of whether or not you appear, you must still file a written grievance form. All Assessment Reviews are held in the Town Board Room on Grievance Day. Meeting times are from 10:00 am to noon and 6:00 pm to 8:00 pm. It is not necessary for a grievant to appear before the Board in order to submit their grievance. Grievance forms can be mailed or brought in personally. If it is mailed, it is the applicant’s responsibility to be certain that the application is received in time by this office. The Board of Assessment Review (BOAR) is responsible for making a determination on a grievance complaint. The grievant is usually notified of the BOAR’s determination by July. If the applicant disagrees with the Board’s decision, they may seek judicial review by proceeding to the next step; filing a small claims petition with the Suffolk County Clerk’s Office in Riverhead, NY.
- What can I do if my grievance is denied?
If your grievance is denied by the Town of Babylon, you may file a small claims petition with the Suffolk County Clerk's Office. They can be contacted at (631) 852-2000.
- How do I obtain a copy of my property deed?
Property deeds are recorded in the Suffolk County Clerk’s Office in Riverhead, NY. The direct phone number is (631) 852-2000. If the property was purchased prior to 2005, a copy may be on file in the Town Assessor’s Office. Property owners must complete a FOIL request and provide proof of ownership to obtain information on their property. The Town Assessor’s Office can be reached at (631) 957-3014.
- How do I obtain a copy of my property survey?
Copies of property surveys may be obtained from the Department of Planning and Development's Building Division, (631) 957-3058. Proof of ownership and a small fee is required.
- How can I find out the square footage of my home and when it was built?
Information regarding a property's square footage can be obtained from the Assessor's Office, (631) 957-3014.
- How can I find out the market value of my home?
The market value of your property, based on the Town Assessor’s estimate, can be located on your property tax bill. It should be noted that market value is an estimate of your property’s value; it may also be advisable to obtain an appraisal of your home’s market value from a real estate or bank appraiser.
- What is a Basic STAR Tax Exemption?
Basic STAR tax exemptions are school tax exemptions only and are for all residents (regardless of age) who own and primarily reside in the subject premises.
Beginning in 2011, any resident owner and/or spouse of an owner residing in the premises earning more than $250,000 in adjusted gross income (AGI) will no longer be eligible for the Basic Star exemption. Income eligibility will be automatically verified each year by the NYS Department of Taxation and Finance (DTF) through income tax returns on file.
If, for any reason, NYS DTF is unable to determine income eligibility, the applicant will be notified by the Department of Assessment and will be required to prove eligibility.
Basic STAR is available to owners of one, two and three family homes provided that it is the primary residence of at least one of the owners
- How do I apply for a Basic STAR tax exemption?
New STAR applicants will receive a credit in the form of a check directly from New York State instead of receiving a school property tax exemption. Visit New York State Department of Taxation and Finance or call (518) 457-2036 to register.
- Can I apply for multiple Basic STAR exemptions?
No. If an applicant owns several properties, they may only have the STAR exemption on one of those properties: the property that serves as the main primary residence.
- I co-own a property, do both owners have to apply for STAR exemption?
If several people own one property, only one person needs to meet the residency requirement and make the application for the exemption.
- How long do I need to own a property to apply for STAR exemption?
There is no minimum or maximum required time of ownership in order to apply for STAR exemption. However, if you are a new owner within the last year, you should submit a copy of your deed with the application.
- Can a tenant of a mobile home or co-op apartment apply for a STAR exemption?
Yes. They need to meet the residency requirement.
- Can STAR Exemptions be granted for vacant land property owners?
No. STAR Exemptions are not granted to owners of vacant land.
- Can corporations apply for STAR Exemption?
No. Corporations and/or business partnerships are not eligible for the STAR Exemption.
- Can married couples who live in separate residences apply for individual STAR exemptions?
No. A married couple who live in two separate homes may not receive two separate STAR exemptions unless they are legally separated.
- Who can I call about more specific STAR exemption questions?
Please call the Town Assessor's Office at (631) 957-3014.
- What is an Enhanced STAR exemption?
Enhanced STAR exemptions are for senior residents (65 years of age or over) who own and primarily reside on the premises and meet the income requirements for a specific year.
- What are the requirements to apply for Enhanced STAR exemption?
Requirements to apply for Enhanced STAR exemption include: You must have had a STAR exemption on this property for the 2015/2016 tax year. If no, you are not eligible for the Enhanced STAR exemption. However, you may be eligible for the Enhanced STAR credit (contact NYS @ http://www.tax.ny.gov or call (518) 457-2036).
- Applicants must be 65 years of age or over. The applicant may file an application by the March 1 deadline provided they will turn 65 sometime during that year.
- Applications must be received by March 1st of that year.
- All owners of the property must meet the age requirement except for the spouse or sibling of an owner who is 65 years old.
- The income of a spouse or former spouse who does not reside on the premises, is still counted as income if he/she is listed as an owner of the property.
- The income requirement is based on the owner’s Adjusted Gross Income (AGI) less any IRA distributions.
- The combined income (adjusted gross income) of all owners or spouses of owners who reside on the premises must be included and may not exceed $93,000 less any IRA distributions for the applicable income tax year return. This refers to the Federal adjusted gross income.
- What is the Income Verification Program (IVP)?
The Income Verification Program (IVP) is a State program mandatory for Seniors filing for the Enhanced STAR exemption. The IVP form is the yellow form that is usually attached to and sent out with the first time STAR application packet.
The applicant must fill out the yellow IVP form precisely and in its entirety (with the signature of all owners) and return it to the Department of Assessment with the Enhanced STAR application, which must also be fully completed and submitted with the required supporting documentation.
Automatic renewal will go into effect the following year. Each year the applicant will receive notification as to the State’s determination. If the State was unable to verify their income (for any reason) the applicant will be notified by mail by New York State.
- Who can I call about more specific STAR exemption questions?
For more detailed or complicated questions regarding the Basic or Enhanced STAR tax exemption programs, call the Assessor's Office, (631) 957-3014.
- Where is the Department of Assessment located and what are the hours of operation?
The Town's Assessors Office is located at Town Hall at 200 East Sunrise Highway in Lindenhurst. The hours of operation are Monday through Friday from 9:00 am to 4:30 pm. The phone number is (631) 957-3014.
Please check the Assessor's Forms & Documents page to view the applications, forms and documents that are currently available online for the Assessor's Office.
- What does the Town Assessor do?
The Town's Department of Assessment is responsible for placing an assessment on each parcel of land in the town for the purpose of equalization of the tax base. The divisions in the Assessment Department are:
- Assessment Roll
- Exemption and Information
- What are the functions of the Department of Assessment?
The Department of Assessment locates property and inventory data, tracks ownership of all property in the town, places value on property, processes exemptions, prepares and creates the assessment roll, prepares and submits reports to the New York State Office of Real Property Services and assists the public by providing information with regard to all of the above.
- How do you arrive at my assessment?
To arrive at your assessment, we use The J.M. Cleminshaw Co. Cost To Construct Manual. The assessment is based on square footage and any amenities that may contribute value to your home.
- Are there any programs that can help lower my taxes?
Yes, you may be eligible for a property tax exemption. To inquire about the various property tax exemptions that are available to those residents who meet the New York State requirements, please contact the Department of Assessment at (631) 957-3014.
An informational booklet, Do You Qualify for a Property Tax Exemption in the Town of Babylon? can also be downloaded. It contains general requirements with descriptions of the most common exemptions.
- How do I apply for the STAR exemption?
New STAR applicants will receive a credit in the form of a check directly from New York State instead of receiving a school property tax exemption. Visit New York State Department of Taxation and Finance or call (518) 457-2036 to register. Residents of the Town of Babylon can apply for the Enhanced STAR exemption (if you received a STAR exemption on this property for the 2015/2016 tax year) and other property tax exemptions between December 1st and March 1st through the Department of Assessment. The first-time application for Enhanced Star is available online or can be obtained from the Assessor’s Office in Town Hall from December 1st to March 1st. Please keep in mind that the deadline for filing applications is March 1st. If you have any questions, contact the Department of Assessment at (631) 957-3014.
- Why was the Basic STAR Exemption removed from my tax bill?
If the total combined income of all owners and spouses residing on the premises is more than or equal to $250,000 you no longer qualify for the exemption. New York State will automatically enroll you in the STAR Credit program as long as your income is below $500,000.