Sunday, September 25, 2016      
Village Assessor




Town/Village Hall, Second Floor

1001 Post Road, Scarsdale, NY 10583

General Office Hours: 9 am - 5 pm

Department Telephone # = (914)722-1133

Second-Floor/Department Fax # = (914)722-1103<



1999 Scarsdale Town/Village Assessor

1992 New York State Certified General Real Estate Appraiser

1993 SRA Member, The Appraisal Institute

1999 Member, The NYS Institute of Assessing Officers

2010 President, The Westchester County Assessors' Association

2007 President, The Westchester County Assessors' Association

2009-11 Member, Westchester County Collaborative Assessment Committee


2012 Deputy Town/Village Assessor

 New York State Certified General Real Estate Appraiser

MAI, SRA Member, The Appraisal Institute

Ms. Jane Lawrence

Assessment Assistant, Part Time

Practicing Affiliate, The Appraisal Institute

NYS Certified Residential Appraiser

Mrs. Margaret Smoyver

Assessment Clerk

Ms. Theresa Diamond

Assessment Department Assistant


Property value comprises the underlying land and improvements situated hereon, if any, as well as property rights and interests attached and inherent thereto, as reflected in a particular location, land area, building area, quality of improvement construction, building age, ownership and amenities afforded, among others features, factors and conditions. A property's assessed value in theory shall reflect its equivalent market value for tax purposes only, since the New York State system of taxation is "ad valorem ("at or according to value.") 

On the 2013 tentative assessment roll, there were 5,955 parcels comprising varying property types in the Town/Village of Scarsdale, each reflected on the official tax map of the Town/Village and each having a land and total assessment.  The map, which was digitized several years ago, is updated and maintained periodically as parcels are subdivided, merged, modified, newly created, or as is otherwise required. 


At the March 13, 2012 meeting of the Town/Village Board of Trustees, resolutions were approved, authorizing the Village Manager to enter into a contract for revaluation, also commonly referred to as a reassessment, of all Scarsdale properties with Tyler Technologies/CLT Appraisal Services, Inc.

The 2014 Scarsdale Revaluation was completed via a computer-assisted mass appraisal system. The data collection phase of the project commenced on or about May 1, 2012. The new assessments were implemented on the June 2, 2014 tentative assessment roll, which was finalized on September 15, 2014 and will be the basis for taxes levied in 2015.

What is computer-assisted mass appraisal

Mass appraisal is the process of valuing a group of properties, as of a given date, using common data, standardized methods and statistical testing (IAAO {1990, chapter 5} and Gloudemans [1999, chapter 5]). To determine a parcel's value, assessing officers must rely upon valuation equations, tables and schedules, developed through mathematical analysis of market data. Values for individual parcels should not be based solely on the sale price of a property; rather upon valuation schedules and models that should be consistently applied to property data that is correct, complete and up-to-date. The development, construction and use of a computer-assisted mass appraisal system, when properly processed and administered, results in the production of a credible and defensible valuation system characterized by accuracy, uniformity, equity, reliability and low per-parcel production costs. Except for unusual, or unique properties, individual analyses and appraisals of properties are not practical for ad valorem tax purposes. Further, mass valuations are neither individualized, nor customized.


The last municipal-wide property revaluation and data collection project in Scarsdale occurred in 1968 for implementation on the 1969 assessment roll.  As such, all properties in Scarsdale were assessed each year at a weighted average percent of their current market value, instead of at 100% of their current market value.  To bring the existing 1969 assessed values current, assessed values that may or may not have changed over the course of the years for various reasons, conversion factors were required.  These conversion factors, known as equalization rates and residential assessment ratios, were established annually by the Office of Real Property Services ("ORPTS") in Newburgh, NY. 

The Residential Assessment Ratio (known as and referred to as the "RAR") is a weighted average-calculated ratio that was used in the setting and converting of assessments for residential properties only and was derived by ORPTS through an assessment-at-sale ratio study. For all other property types, an annual Equalization Rate ("EQ" rate), also known as an "overall" rate, which is derived through an equalization rate study, is used for the same purposes and is applicable to all other property types.


Residential property values for the 2014 revaluation have been estimated using valid market sales from the period July 1, 2011 through June 30, 2013.  Owing to an extreme paucity of sales data at the high end, the sales base period, however, was extended through December 31, 2013 for properties over $5,000,000.

The On-Line Property Inquiry link is located under the Interactive heading in about the middle of the Scarsdale home page.  Additional revaluation and assessment information can be found on the home page under the Scarsdale Reassessment 2012 heading.  

Please note that property data collected during the project supersedes prior property existing data on village records; therefore, comparison of the newly-collected data to the existing data on village hall records is not a valid process that alone will serve to invalidate any new data.

It is important to remember that the 2014 preliminary assessments are just that - preliminary - and are subject to change before posting to the June 2, 2014 tentative assessment roll.  DEFINITION OF A PRELIMINARY ASSESSMENT -   A "preliminary assessment is an assessment as determined by the assessor (or in this case, Tyler Technologies), which does not yet appear on the tentative assessment roll (RPTL 510, page 206.)


Because the 2014 assessments are now at 100% of estimated market value, the tax rate requires recalculation to an equivalent full value tax rate.  An ESTIMATED COMBINED AVERAGE 2015 TAX RATE PER $1,000 OF ASSESSED VALUE HAS BEEN CALCULATED AT:

$22.41/$1,000AV, based on inflated 2013 tax levies, which are the most recent levies available and on which an estimate of taxes can reasonably be made. 

The information provided here differs slightly from the information provided on the March 28, 2014 Assessment Disclosure Notice mailed to all Scarsdale residents, because of certain limitations, including those of the NYS assessment disclosure processing software, as well as the fact that the estimates DID NOT INCLUDE taxes for water, sewer and solid waste (special district taxes). THIS RATE WILL CHANGE AS THE  COUNTY, VILLAGE AND SCHOOL BUDGETS ARE PASSED AND NEW TAX RATES ARE ISSUED.  THE 2015 TAX RATE WILL BE FINALIZED ON, OR ABOUT AUGUST 1, 2015. 

To provide taxpayers with a better idea of what their 2014 assessment will mean in terms of possible 2015 tax dollars, please use the following formula to calculate ESTIMATED 2015 taxes:



    If a 2014 assessment/value = $1,000,000 x .02241 

    ESTIMATED 2015 TAXES =        $  22,410     



Taxes in 2015 are projected to represent approximately 2.24% of market value/assessed value, which is also referred to as the effective tax rate.  The 2013 effective tax rate was 2.43%.  In order to avoid confusion regarding applicable tax years, assessment years and tax levy years, the 2014 effective tax rate has not been estimated, or provided herein.  While the 2014 assessment disclosure notices were issued on the same day that the 2014 county tax bills were issued, one has nothing to do with the other.  The 2014 county tax bills were based on the 2013 assessment roll and the 2014 assessments will be applicable to tax bills that are issued in 2015. 



As properties are renovated and built new, digital sketches are being prepared from inspections and plans, which are then attached to the existing property record cards. While previously noted that the last town-wide data collection project with interior inspections was conducted in 1968, data on the cards may not be current and this fact must be disclosed to all users of the information. Certain data may not exist in the records and, therefore, is not available to the public, partly because property owners have denied access to their premises. Since the sketches are usually being prepared upon issuance of a certificate of occupancy, which in many instances is often delayed by holders of building permits, there is a significant time gap in determining the square footage of a property, as well as getting the sketch on the property record card.


As set forth in the village code, all building improvements (exclusive of those de minimus in cost), renovations, additions, alterations, repairs and new construction require that a permit be issued by the Building Department prior to commencement of work.  Copies of all issued permits are provided electronically to the Office of the Assessor for review, analysis and subsequent property inspection.  The Assessor will notify each holder of a current building permit in writing that the work will be inspected for assessment purposes and it is important and prudent that property owners know and understand their responsibilities and obligations in this regard.  Between March 31, 2014 and early June 1014, Tyler Technology representatives will re-inspect homes where recent construction has been newly completed.  The Assessor's staff will update new information on respective property record cards in due course, though it is the assessor that will evaluate the cost/value of the improvements/work permitted and consider changing an assessment accordingly.  

The prior year assessment roll is available for public inspection throughout the year, though new assessments are posted each year beginning on June 1.  All changes in assessments will be made in writing and sent to each homeowner just subsequent to June 1st every year, which also become available to the public via the electronic posting of the new tentative assessment roll on June 1st. This roll is available electronically at Town/Village Hall, or on line via this web site, throughout the applicable assessment year only.  Hard copies of all assessment rolls are always available upon request.     

Recent RAR and EQ. Rate information is as follows:

2014 RAR = 100% 2014 EQ. Rate = 100% Final

2013 RAR = 1.73% 2013 EQ. Rate = 1.73 Final

Please feel free to contact the Assessor’s Office for RAR and EQ rate information for previous years, or visit the ORPTS web site.


Assessments are posted and available for review each year as of the June 1st tentative assessment roll date and become the basis for taxes issued the subsequent April, July & September. Remember, therefore, there is a 7-month lag time between the posting/finalizing of an individual assessment (especially important with regard to a new assessment!!) and the levy of taxes against that assessment. 

The taxable status of a property represents its ownership, condition and use as of a specific point in time, which for Scarsdale is MAY 1st each year

CLICK HERE to view the letter sent to grievance applicants just following Grievance Day

Complaints on assessments, or grievances, which must be accompanied by proof of value and other supporting documentation at the time of filing, but no later than GRIEVANCE DAY, can be filed at the Office of the Assessor between June 1st and Grievance Day, which is always the third Tuesday in June. Those wishing to protest their assessment, should consult the web site of the Office of Real Property Tax Services for assistance, as well as to download the publication, "How to File A Complaint On Your Assessment." Since the Office of Real Property Services and the Department of Taxation and Finance were merged in mid 2010, the agency is now known as "ORPTS," or the Office of Real Property Tax Services.  NOTE: ONLY ONE COPY OF THE GRIEVANCE DOCUMENTATION IS REQUIRED AND WILL BE ACCEPTED FOR FILING.

Residents may be asked by the BAR to provide additional documentation to support their claim of an over assessment, including independent appraisals. By law, there is a short window of opportunity for the BAR and Assessor to review the many grievances filed. Therefore, similar to actions brought in a regular Small Claims Court, it is critical that all filings be complete upon submission. Since any additional time afforded grievants is not done so as of right, but as a courtesy by the BAR and only in extraordinary circumstances, extensions to file additional supporting documentation, as a general rule, are not permitted.

Complaints are reviewed subsequent to Grievance Day by the five-member volunteer panel of community members, known as the Board of Assessment Review, who are appointed by the Town Board of Trustees for five-year staggered terms, which includes the following resident members: 

Thomas Giordano, Robert Berg, Paul Sved, Patrick J. Wynne and Jane Curley

Decisions of the BAR can be appealed to the Westchester County Supreme Court thirty days after the filing of the final assessment roll. The final assessment roll, by law, must be filed each year by September 15th.  After deliberations of the BAR, all assessments, changed or unchanged by the BAR, become final on September 15th;

 IMPORTANT NOTEPer the enactment of a 2009 law, taxable status date for the Town/Village of Scarsdale is May 1 each year, effective with the June 1, 2009 tentative assessment roll.  This change primarily impacts the filing of all exemption applications/renewals, as well as those considering tearing down a house and/or doing renovations, updates, modernization, etc.  In addition, the effective annual valuation date on which all properties are valued for assessment purposes is now the prior JULY 1st.  Therefore, properties are being valued in their physical condition as of the May 1 taxable status date via comparable sales that occurred relative in time to the prior July 1 valuation date. 

For assessment purposes, grievance filings MUST be made ONLY to the TOWN OF SCARSDALE, NOT the VILLAGE OF SCARSDALE. Filings made to the VILLAGE OF SCARSDALE in addition to the TOWN OF SCARSDALE for the same property, will not be accepted for filing. 


•  Immediately after the title closing for the purchase of a property, all new homeowners are strongly urged to visit the Assessor’s Office to make very important ownership record changes, as well as to visit the Manager's Office to obtain their "New Resident Packet";

•  Requests for mailing address changes must be made in writing to the office of the Assessor only. Ownership changes can only be made via a copy of a deed, a copy of a NYS transfer form RP5217, or a copy of a death certificate presented to the Assessor. While deed transactions eventually become available to the Assessor from the Land Records Division of the
Westchester County Clerk’s Office, there can be a delay in their recording and, therefore, their receipt here;

•  Be aware of the law
: Regardless of the cause or the party at fault, late payment of taxes caused by discrepancies in addresses and ownership data, accrue penalties, which are the sole responsibility of the taxpayer. To avoid the misdirection of tax bills, or any municipal correspondence, you are urged to immediately notify the Assessor’s Office in writing (the water and recreation departments for their records, as well) of any changes in ownership, mailing and/or billing addresses.  Remember, tax bills are issued three times a year; 

•  Scarsdale is a co-terminus Town/Village, which means the boundaries of the Village are the same as the boundaries for the town (the assessment function is assigned to the town.) While there is one school district for the Town/Village of Scarsdale, known as the Scarsdale Union Free School District, aka Scarsdale Central Schools, at the time of its inception and for unknown reasons, its boundary lines were drawn just outside of the jurisdictional boundary lines of the Town/Village. As a result, there are a few White Plains, Mamaroneck, New Rochelle, and Eastchester resident students attending Scarsdale schools, notwithstanding those students actually live outside of Scarsdale proper (not referring to tuition students). One such section of town is known as the "Mamaroneck Strip," though there are a few other "bisected" parcels along our respective borders as well, where property owners have the option of sending their children to either school district. This is a school district matter and all questions should be addressed to Jeffrey Martin, the Scarsdale Schools Business Official @ #721-2423.



State and local laws provide for the partial exemption of real estate taxes in certain categories to qualifying individuals only. The following is a brief description of tax exemptions currently available to qualifying village residents. INFORMATION PROVIDED HEREIN IS BELIEVED TO BE ACCCURATE, BUT IS NOT WARRANTED.  PLEASE REFER TO THE ORPTS WEBSITE, THE STATE OVERSIGHT AGENCY FOR ASSESSMENT ADMINISTRATION.

Owing to state budget constraints, refunds made to taxpayers under the 2008 Middle Class STAR Rebate Program (NOT the regular STAR program that is still in effect) were eliminated beginning with the 2009 school tax.

NOTE:  The period for filing ALL exemption applications in any year is always January 2 - May 1.


IMPORTANT CHANGE TO THE 2014 BASIC STAR EXEMPTION: Please be advised that state legislation was passed in mid 2010 that changed the eligibility requirements of the BASIC STAR exemption, beginning with the 2011 assessment roll. Eligibility is now limited to ALL primary resident-property owners, whose combined adjusted gross income does not exceed $500,000. Income information for those households earning in excess of $500,000 is remitted to the Assessor by the NYS Department of Finance each spring and is held in strict confidence.

Category 1-The ENHANCED STAR:

For the 2016 school tax, if the combined adjusted gross income of the property owner and spouse is $84,550, or less, minus taxable amount of total distributions from individual retirement accounts or individual retirement annuities shown on line 15b on the 2014 income tax return (yes, 2014 return!) and are minimum age 65 and use the property as the primary residence, by application, they are eligible for the ENHANCED STAR EXEMPTION (also referred to as the SENIOR STAR). Remember, this exemption requires an annual renewal form, which must be filed by MAY 1 each year.  In conjunction with the New York State Department of Finance, a relatively new program has been instituted for seniors who prefer to avail themselves of an annual automatic income verification program (IVP).  Contact the assessor's office for additional information about the IVP program, if interested.  

Category 2-The BASIC STAR:

If the property owners live at a property as their primary residence, they are eligible for the BASIC Star Exemption. There is no age requirement for this exemption, however, there is now an income requirement. This program requires the filing of an application, which must be accompanied by proof of residency, ownership and now income.

If residents move from one property to another within Scarsdale, they must reapply upon taking ownership and occupancy of the new property. Appropriate proofs of same that are typically submitted must be filed applicable to the new Scarsdale property.

Applicable to both STAR exemptions, proofs of residency that must accompany the application are a copy of a driver’s license and a utility company bill, which show the address of the property and the use of utilities at that property. (Prior issued tax bills are not proof of residency - they only prove that you pay the taxes! Further, a letter from the utility company only shows when the utility service account was opened in your name.)  Partial, or incomplete STAR application packages will not be accepted for filing.

Only new owners shall be required to submit a copy of their deed to prove ownership.  If it is determined that you are no longer eligible for the STAR exemption because your combined household income exceeds $500,000, you may be required to submit a social security number for subsequent year purposes.  If you believe you may qualify for the Basic STAR after having been previously denied, you must reapply for the exemption and are urged to contact the assessor's office for further information.

The annual deadline for filing STAR applications is May 1st.  Benefits of this exemption, which come back to you in the form of a credit, will be realized upon the issuance of the next following September school tax bill.  The benefits of the Basic STAR exemption also vary each year in accordance with a prescribed state formula.  Beginning in 2011 and thereafter, however, STAR exemption benefits, cannot exceed 2% of the prior year benefit.

As of August 2013 and applicable to the June 2, 2014 assessment roll, new legislation requires that all existing BASIC STAR exemption holders register on line with the NYS Dept. of Finance (NYSDOF), in order to continue receiving the BASIC STAR exemption in the future.  It is a one-time registration requirement that transfers homeowner eligibility from the Assessor to the NYSDOF.  Resident homeowners applying for the STAR exemption for the first time, or new homeowners, are not affected by this year's registration procedure.  New homeowners, or first-time STAR exemption applicants shall contact the Scarsdale Village Assessor's Office @ #722-1133 for registration information.  Because seniors receiving the ENHANCED STAR exemption are not affected by the new legislation, they will NOT receive any correspondence from the NYSDOF.

Residents who were removed from the STAR program this year, as a result of their total adjusted gross income exceeding $500,000, must reapply to the Assessor's office before May 1, 2014.  Completed application form # RP-425 must be submitted along with a copy of an owner's driver's license and ConEd utility bill, which are proof that the property is still being utilized as the primary residence of the owner.

A customer service hotline at the NYSDOF is available for those without computer access and for general questions @ #(518)457-2036.  Additional details of the new STAR registration program can be found at

To support the registration effort, significant new penalties, sanctions and fees have been enacted, e.g., penalties for intentionally providing misinformation to an assessor will increase from $100 to as much as $2,500; the number of years for which a taxpayer must repay wrongly obtained STAR benefits will increase from 3 up to 6 years; taxpayers whose STAR exemption is revoked will be unable to receive the exemption for 6 years after the revocation and an additional $500 processing fee will be imposed whenever an inappropriate exemption granted after April 1, 2013 is revoked.

The Basic STAR benefit for tax year 2014 was $1,371 and the Enhanced STAR benefit in tax year 2014 was $2,751.  The new law also limits STAR benefits from increasing year-to-year to a maximum of 2% per annum.

The Alternate Veteran’s Exemption - RPTL 458a:

If you are an honorably-discharged American veteran, having served during a qualifying period of war, as specifically identified in the Real Property Tax Law, you may be eligible for benefits under the Alternate Veteran’s Exemption program. For service in a combat zone and for those disabled by their service, additional benefits accrue. Calculation of this exemption is tied to home value “caps,” as established by law, and the applicable municipal equalization rate (the amount exempt from taxation is not a straight 15% of the property’s assessed value). Proof of service/discharge (form DD214) must accompany the filing of an application by the new filing deadline of May 1st.  This exemption requires the filing of a one-time application, which remains in effect until there are changes in the ownership of the property.

The Cold War Veterans' Exemption - RPTL 458b:

If you are an honorably-discharged American veteran, having served during the period known as the "cold war," which is defined as September 2, 1945 through December 26, 1991, received a Cold War Veterans' Certificate and do not receive any other veterans' real property exemption and own property in Scarsdale, you may be eligible for this partial real property tax exemption.  For those disabled as a result of service, there is an additional entitlement available under this program.  This exemption runs for 10 years and requires the filing of an application and proof of service.  The application form can be found on page one of this Assessor's webpage, or on the web site of the Office of Real Property Services.  The annual deadline for filing the application for Scarsdale residents  is May 1st.

The Senior Citizen’s Exemption – RPTL 467:

For a property owner(s) minimum age 65 by year end 2015 and whose GROSS income from all sources on the 2015 tax return (yes, the 2015 tax return!) is less than $37,399.99, may be eligible for benefits on a sliding scale basis under this program for the 2015 assessment roll, applicable to taxes levied in 2016.  Unfortunately, the calculation of income does not allow for the deduction of medical expenses from gross income.  Proof of income along with the submission of an application must be received by the MAY 1st filing deadline. It is very important to note here that this exemption must be renewed each year.

The Disabled Low-Income Person’s Exemption – RPTL 459c:

Authorized by Real Property Tax Law 459-c, this exemption grants partial real property tax relief for real property owned by one or more persons with disabilities, or owned by a husband, wife, or both, or by siblings, at least one of whom has a disability, and whose gross income or combined income is limited by reason of such medical disability. Proof of medical disability and income shall be required and there is no age limitation under this exemption.  Taxes shall be exempt on a sliding scale basis up to a maximum of 50% of the assessed valuation based on the owner’s prior year gross income to a maximum of $37,399.99, per the same schedule as that of the Senior Citizen Exemption 467, as described above. The annual filing deadline is MAY 1st.

Volunteer Fireperson and Ambulance Workers Income Tax Credit:

In January 2007, the New York State Legislature enacted new legislation providing an annual income tax credit of $200 to volunteer ambulance workers and firefighters in appreciation for the dedication, hard work and volunteer service these individuals have provided to their communities. Since this is an annual income tax credit, this benefit is the responsibility of each individual to claim by the traditional income tax filing deadline of April 15th. Proof of annual volunteer service is required to be included with the filing of the tax return.

Forms for these exemptions, except the income tax form, are available at the Assessor's Office, located on the second floor of Village Hall. Exemption forms and instructions are also available on the web site of the New York State Office of Real Property Services @


May 1st :  This is taxable status date (the date on which the type, use, condition and ownership of a property is determined and then valued as of the prior July 1;) 

The Prior July 1:  This is the effective valuation date for assessment purposes; therefore, for the June 1, 2015 tentative assessment roll, the valuation date is July 1, 2014 for all improvements that exist, or did not exist, on May 1, 2015;

June 1st:  This is the annual tentative assessment roll filing date, which in 2015 falls on Monday, June 1st; 

June 21th:  This is Grievance Day (Tuesday, June 21, 2016); once a year property owners can challenge their property assessment.  This day is always the third Tuesday in June, BY LAW; it is not A DISCRETIONARY DATE;

September 15th:  This is the statutory filing deadline for the final assessment roll.

October 15th:  This is the last day to file appeals against a final roll.

Almost all documents are public and are made readily available to the public, whenever possible.  All property record cards have been digitally scanned and some digital building sketches were recently prepared.  We are also digitally photographing all village properties.  By law, photocopies of property record cards, sketches, photos, deeds, etc. are $.25 per 8" x 11" page.

Please feel free to contact the Assessor's office should you require clarification, information, or assistance in assessment-related matters. If you see any typographical errors on this page, please be sure to let us know! Thank you.


Updates to the page were last made on October, 8, 2015 by mas


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