Town of Naples, NY Article III Materials Enclosed With Tax Bills

[Adopted 12-20-1985 by L.L. No. 4-1985]

§ 120-6 Purpose and statutory authority.

The purpose of this article is to permit a notice concerning changes in the town assessment calendar to be enclosed with the Town of Naples tax bill for the year 1986, pursuant to § 5 of the Tax Law.[1]

[1] Editor's Note: Former § 5 of the Tax Law was repealed by the Laws of 1985, Chapter 65, § 6. See now Tax Law § 1826.

§ 120-7 Authorization to include notice; form of notice.

The tax collecting officer for the Town of Naples is hereby authorized to enclose with each property tax bill for the year 1986 sent to owners of real property in the Town of Naples a notice concerning changes in the assessment calendar in the same or substantially the same format as provided below:

Pursuant to recent state legislation, changes have been made in the real property tax assessment calendar for towns and cities in New York State.
1.	The date by which applications for real property tax exemptions must be filed is now March 1 (formerly May 1).
2.	The date for completion of the tentative assessment roll is now May 1 (formerly June 1).
3.	The date by which complaints concerning tentative assessments must be filed and the date the Board of Assessment Review will meet is the third Tuesday in May (formerly third Tuesday in June).
4.	The date by which the final assessment roll must be filed is July 1 (formerly August 1).
For more information concerning these and other changes in the assessment calendar, local assessor personnel should be contacted.