Town of Brookhaven
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One Independence Hill
Farmingville, NY 11738
(631) 451-6300, phone
(631) 451-6379, fax

Hours of operation:
Monday through Friday, 9:00 a.m. to 4:30 p.m.

Assessor

What does the assessor do?

The responsibilities of the assessor include:

  1. Collect and maintain the physical information needed to estimate the market value of all property in the Town of Brookhaven.
  2. Maintain the ownership records for all property in the Town.
  3. Estimate an assessed value of each parcel for purposes of taxation.
  4. Review and processes real property tax exemption application and grant such exemptions when legally appropriate.

How does the Assessor accomplish each of the responsibilities stated above?

Ownership and Physical Information
Ownership is determined by the examination of deeds, wills, marriage certificates, death certificates, trusts and other documents evidencing the conveyance of ownership rights to real property.

The assessor maintains the legal description of each parcel by examining one or more of the following documents: deeds, surveys, filed maps, abandonment documents, marriage certificates, death certificates, wills and letter of testamentary, and trust documents.

Estimating the Assessment for a parcel of property

This requires that the Assessor to first estimate the market value of the property being assessed. There are three traditional methods for valuing property:

  • Market comparison approach estimates the value of property by applying a comparative analysis of recent sales that are similar to the property being assessed in terms of physical and locational characteristics.
  • Cost approach or summation approach estimates the value property by adding the depreciated value of all improvements to the value of the land. The cost approach is most useful to estimate the value of specialty properties for which there is no market.
  • Income approach is used primarily for commercial and industrial properties. The income approach estimates value by capitalizing the income generated by the property after deducting charges for vacancy, collection loss and expenses.

Some of the information that may be required for valuation is listed below:

  • Purchase price of the property being valued
  • Price and terms of competing homes in the same market
  • The cost to replace a building or home
  • The rent a property can generate
  • Vacancy and collection loss trends
  • Expenses necessary to maintain the cash flow of a commercial/industrial property
  • Once the market value is estimated, it is reduced so that the assessment is brought to a uniform percentage of the market value of all property in the Town.

Processing Exemptions

It is the responsibility of the Assessor to accept, review, and process exemption applications. If an application meets all of the statutory requirements for an exemption, and the application is filed on or before March 1st, the exemption is granted. A taxpayer may qualify for more than one exemption. (A list of all exemptions and their requirements are available on this site.)

Documents that may be required to accompany an exemption application are:

  • A completed application
  • Income of an individual or individuals comprising a household
  • Copy of federal income tax forms
  • Copy of voter registration form
  • Copy of driver’s license
  • Copy of a 1099 from Social Security
  • Copies of documents verifying service in the military
  • Copies of passport or birth certificate
  • Letters of disability from Social Security, Railroad or State Commission for the Blind and Visually Handicapped
  • Copies of ordination papers
  • Internal Revenue exemption numbers

IMPORTANT DATES TO KNOW

March 1 – Taxable Status Date
Exemption application must be filed on or before this date.
The assessment reflects what exists on a parcel of land as of this date

May 1 – Tentative Assessment Roll is Filed
The assessed value for all property in the Town are tentatively established

The assessed value for all property in the Town are tentatively established
  • Exemptions are calculated and entered on the assessment roll. The taxes for a property granted an exemption will be reduced for the next tax bill (December 1 of the same year).
  • Grievance period begins. The period during which a property owner may file for an administrative review of their assessment. The grievance period ends on the third Tuesday in May.

Third Tuesday in May – Grievance Day
This is the last day to file a formal complaint to the Board of Assessment Review protesting the assessment or an exemption shown on the tentative assessment roll.

This is the last day to file a formal complaint to the Board of Assessment Review protesting the assessment or an exemption shown on the tentative assessment roll.
  • Grievance forms are available at the Assessor’s Office (it is advisable to supply all supporting documentation with your grievance when you file the grievance form.
  • The Board of Assessment Review convenes and entertains discussion from any property owner who wants to discuss why they believe their property is improperly assessed.

Phone numbers for help or information

Assessor’s Office main number   (631) 451-6300
Veterans, Over 65, Disability      (631) 451-6307
STAR Exemption – Basic            (631) 451-9051
STAR Exemption – Enhanced      (631) 451-9051

Assessor’s Office main number   (631) 451-6300Veterans, Over 65, Disability      (631) 451-6307STAR Exemption – Basic            (631) 451-9051STAR Exemption – Enhanced      (631) 451-9051

Visit us at One Indpendence Hill, Farmingville, NY 11738.

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Contact Information
   
 »  James Ryan
   Sole Assessor
   
 » STAR Exemption - Basic
  (631) 451-9051
   
 » STAR Exemption- Enhanced
  (631) 451-9051
   
 » Veterans, Over 65, Disability
  (631) 451-6307