[Amended 11-7-2017]
(a) 
There shall be a Department of Assessments, the head of which shall be the City Assessor. The Assessor shall be appointed by the Manager with City Council approval. Prior to appointment, the Assessor shall possess the qualifications required by the Real Property Tax Law. The Assessor shall perform all duties necessary to ensure that the City Real Property Tax assessment practices are consistent with the State law, and shall perform any other duties as may be prescribed by Local Law or Ordinance, or delegated by the City Manager.
(b) 
The Assessor shall certify the final assessment roll and deliver it to the Chairperson or Clerk of the Board of Supervisors of the County of Ontario.
[Amended 8-7-2008 by L.L. No. 4-2008; 11-2-2023 by L.L. No. 4-2023]
The City Assessor shall adhere to the following calendar in preparing the assessment roll.
Valuation date
July first (prior year)
Taxable Status date
March first
File Tentative Roll
Mayfirst
Grievance Day
First Friday following the Fourth Tuesday in May, commencing on May 31, 2024, and continue on the first Friday following the fourth Tuesday in May thereafter until this local law[1] is rescinded or superseded by subsequent local law
File Final Roll
July first (active year)
[1]
Editor's Note: See L.L. No. 4-2023.
[Amended 10-7-2004 by L.L. No. 3-2004; 8-2-2012 by L.L. No. 2-2012; 11-7-2017]
There shall be a Board of Assessment Review, for the purpose of reviewing assessment complaints made in accordance with the New York State Real Property Tax Law. The Board of Assessment Review shall be an independent body not subject to the direction, authority, or control of the Assessor, City Manager, or City Council. The Board of Assessment Review shall consist of no less than three nor more than five members appointed by the City Council. Members shall have a knowledge of local property values. The terms of office of the Board of Assessment Review shall be five years and shall commence on the first day of October and terminate on the 30th day of September, five years thereafter. In the case of appointments made on or after October 1, 1992, however, the terms shall be of such length that not more than one will expire in each succeeding year. No citizen may serve more than two consecutive terms. Any vacancy occurring otherwise than by expiration of term shall be filled by appointment for the unexpired term only. After serving two consecutive full terms, the citizen will not be eligible for a new appointment to any Board until a period of three years has passed.
It is intended that the assessment of all properties within the City be maintained in uniform relationship to current market value. The City Council may, from time to time, provide for professional consultant services to meet this objective.