[HISTORY: Adopted by the Town Board of the Town of Babylon as indicated in article histories. Amendments noted where applicable.]
[HISTORY: Adopted 4-7-1976 by L.L. No. 10-1976. Section 14-4 amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I. Other amendments noted where applicable.]
A. 
Whenever used in this chapter, words used in the singular include the plural and vice versa.
B. 
As used in this chapter, the following terms shall have the meanings indicated:
ASSESSOR
The Head of the Department of the Assessor.
DEPARTMENT
The Town of Babylon Department of the Assessor, performing a major function of Town government.
DEPUTY ASSESSOR
The Deputy Assessor of the Department, who shall act generally for and in place of the assessor.
[Amended 10-13-2021 by L.L. No. 10-2021]
There shall be in the Town of Babylon a Department of the Office of the Assessor. The principal executive officer and administrative head of such Department shall be the Assessor, who shall be appointed by the Town Board for the term fixed by law at such salary as may from time to time be fixed by the said Town Board. The Assessor shall be appointed on the basis of his administrative experience and qualifications for the duties of such office and such additional standards as may be required by the Town Board. The Assessor shall be the head of the Department, with power and authority to appoint and remove officers and employees under his jurisdiction in accordance with Civil Service Law and other applicable laws. The Assessor shall receive all Town of Babylon administrative benefits outlined in Chapter 47, Article IV, of this Code as an employee hired effective 2007.
The Assessor is empowered herein to appoint a Deputy, who shall generally act for and in his behalf and who shall perform such duties as are vested in and imposed upon that office by the provisions of this chapter, by statute or by other lawful authority.
Before entering upon the duties of his office, the Assessor shall execute and file with the Town Clerk an official undertaking, if the same is required by the Town Board in such sum as prescribed by the Town Board and in such form as approved by the Town Attorney.
The Assessor shall have such powers as are prescribed by law and as shall be necessary for the proper administration of the Department consistent with applicable provisions of law.
Until such time as the same may be either amended or modified, the Department shall be divided into the following divisions:
A. 
Assessment.
B. 
Assessment Roll.
C. 
Apportionment.
D. 
Exemption.
E. 
Information.
The powers and duties of such Divisions therein shall be under the administration, direction and control of the Assessor, and each of the said Divisions shall be supervised by a division head who shall be designated as Supervisor.
The Assessor may, with the approval of the Town Board, establish, consolidate or abolish any Divisions now existing or hereafter created in said Department and establish, consolidate or abolish any bureau or subdivisions now existing or hereafter created in any such Division.
The Division of Assessment administers, manages and supervises the assessing of all properties for tax purposes; maintains property cards, permits, surveys and all other necessary records; reviews assessments on which formal protests have been made; and makes searches to establish the date of construction prior to zoning.
The Division of Assessment Roll administers, manages and supervises the maintenance and update of the Assessment Roll by transfers of properties by deed and state reports pertaining thereto; processes new districts, court orders, changes of zone, etc.; maintains microfilmed records; makes entry of all changes on the Roll and compiles valuations for the certification of the Roll; prepares summary reports for all appropriate municipalities and public officials; and notifies taxpayers of any change in assessment.
The Division of Apportionment administers, manages, supervises and processes apportionment of parcels of real property for tax purposes; makes and records all required tax map changes; and processes all abandonments, condemnations and new subdivisions.
The Division of Exemptions administers, manages, supervises and processes all applications for tax exemption, i.e., senior citizens, veterans, clergymen and all other organizations who qualify for exempt status.
The Division of Information administers, manages, supervises and processes all inquiries (personal, telephone and written) concerning property status regarding ownership, locations, etc.
The Assessor, acting by and through any of the said existing or hereafter named divisions, shall be empowered to perform such other duties and functions that are prescribed to be performed by him in any law, ordinance or resolution of the Town Board or lawful directive of the Town Supervisor; however, the Assessor may delegate any of his powers to or direct any of his duties to be performed to the Deputy Assessor or a division supervisor.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
All costs and expenses incurred by the Department or its officers or employees on behalf of a special improvement district or special Town project shall be charged against such district or project and paid from the funds duly appropriated for the purpose of such district or project.
Nothing herein contained shall be construed to delegate or transfer any power of the Town Supervisor contained in §§ 29, 52 and 125 of the Town Law of the State of New York or any other powers which may be lawfully exercised by said Supervisor.
The Assessor may establish a schedule of fees to be collected by him for any service rendered in connection with the work of his Department and for which he deems it necessary to charge and to collect a fee therefor.
[Adopted 10-22-2025 by L.L. No. 12-2025]
The Board of Assessment Review shall consist of five members who shall be appointed by the Town Board for a term of five years to be staggered, pursuant to § 523 of the New York State Real Property Tax Law. Neither the Assessor nor any member of his or her department may be appointed to the Board of Assessment Review.
A. 
The Board of Assessment Review shall meet to hear complaints relating to the assessed value of properties located within the Town of Babylon and its incorporated villages. Such complaints shall include those alleging that an assessment is excessive, unequal, unlawful or that real property is misclassified.
B. 
In addition to the procedural requirements for the filing of complaints set forth in New York State Real Property Tax Law § 524, the Town Board is authorized to adopt by resolution additional procedural requirements for the submission of complaints to the Board of Assessment Review.
C. 
The Board of Assessment Review may call such persons as it deems necessary to give testimony or produce records at the hearing. The Assessor shall have the right to be heard on any complaint in open session. The Board shall thereafter determine the final assessed valuation or taxable assessed valuation, or the actual assessment or transition assessment, or the proper class designation of the real property of each complainant, and shall ratify assessment stipulations entered into by the Assessor and the complainant.