Assessment Roll Dates

Peekskill’s Important Assessment and Fiscal Dates for 2020 are:

  • Valuation Date & Taxable State  5/1/20
  • Tentative Roll    6/1/20
  • Grievance Period  6/1/20 – 6/16/20
  • Grievance Day  6/16/20
  • Final Roll  8/15/20
  • Budget Approval  12/1/20
  • Tax Levy   12/1/20
  • Tax Lien  1/1/21
  • Fiscal Year  1/1/20 to 12/31/20

These dates follow the NYS Real Property tax cycle (see link below for NYS Tax & Finance pamphlet).  Key dates/definitions for assessment are:

Valuation Date:
Real property price level for the assessment cycle is frozen as of this date.  When grieving an assessment, an appraisal/market analysis should be based on May 1st of the same year in which the assessment is grieved.  For example, for a June 2013 grievance, the date of the appraisal should be May 1, 2013.  This differs from many other Westchester municipalities which have July 1st of the preceding year as their Valuation Date.

Taxable Status/Exemption Filing Date:
The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with assessor by this date.

Tentative Assessment Roll:
The assessor completes, certifies and files a roll containing proposed assessed values for each property in the assessing unit.

Grievance Day:
Board of Assessment Review meets to hear assessment complaints. Last day property owners may file a formal complaint seeking reduction in their tentative assessments.

Final Assessment Roll:
The assessor signs and files a roll that contains the final assessments, including all changes.

Small Claims Assessment Review:
The last date by which an owner of a one, two, or three family residence may apply for small claims assessment review of the BAR determination. This is 30 days after the filing of the final assessment rollor September 15th.

Filing of Article 7 Certiorari Writ :
A legal action pursuant to Article 7 of the Real Property Tax Law challenging an assessment must be filed in State Supreme Court no later than 30 days after the date the final assessment roll is filed, or September 15th.