Town of White Creek, NY

2025 Final Assessment Roll

2024 Final Assessment Roll

Town of White Creek, NY Assessor

Contents:
Letter from the Assessor
Job of the Assessor
Exemption Applications and Instructions:
Copies of Exemption Applications:
Other Forms:
Assessment Procedures:
Methods of Assessment:
Land Assessment:
Appeals Process:
Important Dates in the Property Tax Cycle:
Equalization Rates:
How Taxes are Calculated:
Removal of Exemptions:
Interesting Facts:
Common Definitions:
Q & A:

Letter from the Assessor

Dear Taxpayer,
Welcome to the Assessor's web page for the Town of White Creek. This page is designed to provide you with information concerning the operations of the Assessor's office. In these pages you'll find links to and relevant information concerning applications for the school, county and town exemptions to which you may be entitled. There are also links to other forms which you may find useful. In addition, there is a calendar listing important dates for filing applications as well as dates and information relating to the assessment process, appeals process and viewing the new assessment rolls. Pay close attention to these dates so you won't miss out on any opportunities available to you.
Within these pages there is also information concerning how property is assessed, what you should know if exemptions are removed from your property, full market value versus equalization rates and values and how property taxes are determined. If you need clarification on certain technical words and phrases, a glossary is provided. Last, a Q & A section is provided where you may address your questions and concerns to the assessor who will answer them in a timely fashion. Suggestions concerning additional information which you would like to see added to these pages would be appreciated.
The Assessor's office is open to the public on the following days and times:

Wednesdays from 9:00 am to 2:00 pm.
Fridays from 9:00 am to 1:00 pm
No appointments are required at these times. If you are unable to come at these times, call the Assessor and special arrangements will be made. As the Assessor, I am always willing to meet with you to discuss your concerns, issues and problems.

Well, let's get started with a discussion about the Job of the Assessor.

Respectfully,

Darryl Caputo, Assessor
Town of White Creek
28 Mountain View Drive
Cambridge, NY 12816
Phone: 518-677-2963
Email: assessor@whitecreekny.gov

Job of the Assessor: The responsibilities of the assessor are as follows:

To determine the value of all properties within the Town's jurisdiction. Property is defined as the value of land and all structures upon it.
To keep a record of all property within the Town. This is known as the Assessment Roll which is updated and published annually. This information consists of the following information for each property: property identification number, property type, name and address of owner, exemptions if any, size, deed references, school and special districts, taxable values for the Town, County, School and full market value.
Establish assessments on new property and improvements and changes to existing properties.
Grant and keep records of property tax exemptions.
Meet with landowners to discuss any assessment issues.
Coordinate with county and state tax entities as required.
Participate in assessment appeal programs; BAR, SCAR, Article 7 proceedings (see below for a description of these programs).
Review for accuracy all real-estate sales in the Town.
First and foremost: To ensure fair and equitable assessments throughout the Town.

Exemption Applications and Instructions:

Applications and instructions can be obtained from the Copies of Exemption Applications list provided below, Assessor's Office or online at tax.ny.gov. For those who are housebound and do not have access to the internet the application will be mailed to you upon request. For those who are both housebound and are unable to complete an application, the Assessor, upon request, will come to your home to assist you in completing and filing the application. If you can complete an application yourself, do not ask the assessor to do it for you.
Call the Assessor's Office at 518-677-2963 if you have any questions concerning exemptions.
All exemption applications must be in the Assessor's Office by March 1st to qualify for that year's school tax bills and to qualify for the next year's Town and County tax bills.
If you miss the deadline for circumstances beyond your control, (e.g. hospitalization, being out of the country), discuss your situation with the Assessor and, if the Assessor agrees with your position, your application will be accepted for filing. Documentation for your claim must be provided. Otherwise, your application will be denied, and you will receive a letter from the Assessor denying the exemption and informing you that you can reapply the following year.
Taxpayers can appeal the Assessor's determination to the Board of Assessment Review, which meets on the 4th Tuesday in May of each year. (See the section on the Appeals Process)
You can file your exemption application with the Assessor any time after the first of September of the previous year. Do not wait until the last minute to file your exemption application. The Assessor has limited time to process the applications. When many taxpayers wait until the last minute, mistakes can easily be made, leading to problems for both the taxpayer and the Assessor. Keep in mind that over 350 exemption applications are filed each year.
Please make and retain a copy of your exemption application. If you deliver your application to the Assessor, he will date stamp your copy and return it to you. If you mail in your application, include a copy which the Assessor will date stamp and mail back to you. If you want to bring in your application to the Town Hall, do so when the Assessor is in the office and hand it directly to him. If you are bringing it to the Town Hall and the Assessor is not available, you can hand the application and the copy to the Town Clerk. The Assessor will mail back to you the date stamped copy. If no one is available, you can drop the application and copy in the black mailbox located between the two entry doors to the Town Hall and the date stamped copy will be returned to you via mail. Please note that the preferred methods are to mail the application and copy or to hand it directly to the Assessor. The Assessor will not be responsible for applications that are delayed, lost by the Post Office, are handed to the Town Clerk or left in the black box.
Note: Income for appropriate exemptions is based on Federal Tax Returns for the second year preceding the deadline year for the application. For example, if the deadline year for an application is 2026 then financial information is required for the 2024 income tax year.
Exemption applications and instructions can be found in the list at the end of this website.
There are numerous available exemptions. Those in the above-mentioned list are the most common. If you believe you might be entitled to an exemption not on the list, please contact the assessor.

Copies of Exemption Applications:

To obtain the application and instructions click on the appropriate link.

Senior Citizens/Low Income, RP-467,
1. For County and Town taxes, this program is open to residents who own and reside in their homes as primary residence, earn up to $36,400 per year (combined income of all owners) and are at least 65 years of age. (Current year.)
2. For Cambridge Central School District, the maximum allowable income is $24,400 and for Hoosick Falls School District, the maximum allowable is $40,000. (Current year.)
3. (Initial application): https://www.tax.ny.gov/pdf/current_forms/orpts/rp467_fill_in.pdf
4. (Annual Renewal): You must renew your exemption annually. https://www.tax.ny.gov/pdf/current_forms/orpts/rp467rnw_fill_in.pdf
5. Instructions and eligibility requirements for both: https://www.tax.ny.gov/pdf/current_forms/orpts/rp467i.pdf
6. If you do not file a Federal Tax Return, then you must complete the income worksheet which is found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp467wkst_fill_in.pdf
7. This exemption can apply to school, county and town taxes. It does not apply to village taxes
STAR Program: There are two types of this program:

New owners must apply for the STAR Credit procedure, meaning you will no longer be entitled to have the exemption applied to your school tax bill, rather you will receive a check from the state.
1. STAR Credit: Under this type you will receive a check from the State in the month of September, for your exemption.
2. Star Exempt: This program is similar, except you will receive an exemption on your school tax bill equal to the amount of your exemption. This type of program is no longer available to new homeowners.
3. Both types of programs apply to the two Star Exemptions available to homeowners:
  i. Basic STAR exemption: Available to homeowners whose combined income is $500,000 or less annually. Qualifications for both this program and the Enhanced Star Program is found at: https://www.tax.ny.gov/pit/property/star/eligibility.htm. To enter this program, you must register with the State. Call them at 518-457-2036 as soon as you purchase your new home.
  ii. Enhanced STAR Exemption: This exemption is available to homeowners who are, or will be, 65 years old or older, whose combined household income is $110,750 or less annually. If you currently have the Basic STAR Exemption, the State will automatically enroll you in the Enhanced STAR program if you qualify. However, if you believe you are entitled to the Enhanced STAR exemption, I advise you to call the State at the above number to ensure that you are upgraded. Whereas, in the past homeowners could apply for this exemption from the Assessor's office, now, all applicants must file with the State by calling the above number.
  D. These exemptions apply to school taxes only. They do not have to be renewed annually. The State will monitor your income each year to determine your continued eligibility. They will contact you if they require further information.
Alternative Veterans RP-458-a:
1. This exemption applies to school, county and town taxes.
2. A qualified owner receives an exemption of 15% if they served during a war period and 25% if they served in a war zone.
3. Furthermore, if an individual received a disability rating, an additional exemption equal to one-half the disability rating is applied. This exemption is limited to the following maximum amounts:
  i. County: $220,000.
  ii. Town: $240,000.
  iii. School: Maximum allowable: Cambridge-$40,000; Hoosick-$80,000.
4. The application can be found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp458a_fill_in.pdf.
5. Instructions and eligibility requirements at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp458ai.pdf.
6. The application does not have to be renewed annually, except where a disability rating changes.
7. Disability Changes: If an individual has a disability rating which changes, he/she must file a change in disability exemption form which is found at https://www.tax.ny.gov/pdf/current_forms/orpts/rp458adis_fill_in.pdf.
Cold War Veterans Exemption, RP-458-b: This exemption is for veterans who did not serve during a war period, as defined by NYS law.
1. A reduction in the assessed value is provided not to exceed the following amounts:
  i. County: 10%, $8,000
  ii. Town: 15%, $12,000
  iii. School: No exemption allowed.
2. The application can be found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp458b_fill_in.pdf.
3. Instructions and eligibility requirements at:
  https://www.tax.ny.gov/pdf/current_forms/orpts/rp458bi.pdf.
4. The application does not have to be renewed annually.
Agricultural Exemption, RP-305: This is an exemption for owners who have 10 acres or more and generate a minimum gross income of $10,000 per year in approved agricultural activities.
1. The application, instructions and eligibility requirements are found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp305_fill_in.pdf.
2. Please note that an applicant must obtain soil information on his/her property from the Washington County Soil and Water Conservation District. Call 518-692-9940 ext. 116 to arrange an appointment to obtain this information.
3. An individual is eligible who either owns his/her property and farms it him/herself or who leases the property to a qualified farmer. If the latter is the case, the property owner must file either a lease or an affidavit of a lease along with the application. These forms are found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp305c_fill_in.pdf.
4. This application must be renewed annually by filing Agricultural Assessment Renewal Certification, RP-305-r which is found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp305r_fill_in.pdf. Instruction can be found at the site listed in A above.
Agricultural Buildings Exemption, RP-483: An exemption for agricultural buildings essential to agricultural operations.
1. The application is found at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp483_fill_in.pdf.
2. Instructions and qualifications may be obtained at: https://www.tax.ny.gov/pdf/current_forms/orpts/rp483i.pdf.
3. Under this exemption the value of the building is exempt from assessment for a period of 10 years after which time the building is placed on the assessment roll at a much-depreciated value.
4. The application must be filed within one year from the building's completion.
5. This exemption does not have to be renewed annually.
Alternative Energy Exemption, RP-487 (Solar, Wind, Others): This is an exemption for small scale solar, wind and other types of alternative energy projects.
1. Copies of the application can be obtained from https://www.tax.ny.gov/pdf/current_forms/orpts/rp487_fill_in.pdf.
2. Instructions can be found at https://www.tax.ny.gov/pdf/current_forms/orpts/rp487i.pdf.
3. Note: The County does not grant an exemption for these facilities, however the Town and Hoosick Falls and Cambridge School systems do.
4. No annual renewal is required.
Volunteer Firefighters/Ambulance Workers Exemption, RP-466-a-vol: This exemption provides up to 10% of the assessed value for the residence of a volunteer firefighter or ambulance worker.
1. Copies of the application, instructions and qualifications are found at https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf.
2. Individuals who receive this exemption cannot claim a New York State income tax credit. It's either one or the other.
3. This exemption is for Town taxes only and does not apply to County or School taxes.
4. No annual renewal is required.
Clergy Exemption, RP-460: This exemption provides a reduction in assessed value of $1,500 for members of the clergy or unmarried surviving spouse who own property in the Town.
1. This exemption applies to Town taxes only.
2. Individuals who purchase online certificates are not eligible.
3. The application form, general information and requirements may be obtained from https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf.
4. The exemption must be renewed annually.
Persons with Disabilities and Low Income RP-459-c: This exemption provides qualifying individuals with a reduction in assessments based on their incomes.
1. Individuals receiving this exemption are not qualified for the Senior Citizen Exemption.
2. Applications are available at https://www.tax.ny.gov/pdf/current_forms/orpts/rp459c_fill_in.pdf.
3. This exemption must be renewed annually. The renewal application is available at https://www.tax.ny.gov/pdf/current_forms/orpts/rp459crnw_fill_in.pdf.
4. Instructions and eligibility requirements are found at https://www.tax.ny.gov/pdf/current_forms/orpts/rp459ci.pdf.
5. Individuals who do not file a Federal Tax Return must complete a worksheet which may be obtained at https://www.tax.ny.gov/pdf/current_forms/orpts/rp459cwkst_fill_in.pdf.
6. The exemption provides a sliding scale reduction in assessments based on the applicant's income. For County purposes those with incomes up to $28,000 receive a 50% reduction in taxable value reduced to 5% for incomes rising to $36,400. The Town exemption is the same as for the County. The Cambridge School District does not allow this exemption. Hoosick Falls School District provides a 50% exemption for qualifying owners with an income of $40,000 or less.
Exemption for Commercial, Business or Industrial Property, RP-485-b: This exemption applies to commercial, business or industrial property constructed, altered, installed or improved.
1. Ordinary maintenance and repairs do not qualify for the exemption.
2. A copy of the form may be obtained at https://www.tax.ny.gov/pdf/current_forms/orpts/rp485b_fill_in.pdf.
3. Instructions are available at https://www.tax.ny.gov/pdf/current_forms/orpts/rp485bins.pdf.
4. The exemption provides for a reduction in taxable value over a period of 10 years. The reduction in the taxable value is equal to 50% of the increase in the assessed value attributed to the improvement reduced by 5% for each subsequent year.
5. The exemption does not apply to property used primarily for residential purposes other than hotels and motels.
Exemption for Forest Land, RP-480-a: This program provides for an exemption to encourage the long-term management of woodlands.
1. To be eligible the forest tract must be 50 acres or larger, be managed according to a forest management plan prepared by a forester and approved by the Department of Environmental Conservation. The property owner must follow the management plan for a 10-year period following receipt of each annual exemption. If the forest management plan is not followed, penalties or roll-back taxes may be imposed upon the property. It is suggested that property owners carefully read the provisions of the program before a commitment is made to enroll.
2. A copy of the application is available at https://www.tax.ny.gov/pdf/current_forms/orpts/rp480a_fill_in.pdf.
3. An annual filing must be made with the assessor documenting compliance with the management plan. A copy of this form is available at https://extapps.dec.ny.gov/docs/lands_forests_pdf/commitofland.pdf.
Non-Profit Exemption, Various Forms: This exemption provides for a reduced taxable value for properties owned by certain non-profit organizations. The qualifications and filing requirements are numerous. It is suggested that potential applicants engage an appropriate professional to assist in the filing process.
1. General Eligibility Requirements:
  i. The real property must be owned by a nonprofit corporation or association organized or conducted exclusively for one or more of the purposes listed in section 420-a of the NY Real Property Law, i.e., religious, charitable, educational, hospital or moral or mental improvement of men, women or children.
  ii. The real property must be used exclusively for carrying out thereupon one or more of the purposes listed in section 420-a. Any portion of the property that is not so used is subject to taxation.
  iii. No officer, member or employee of the organization may be entitled to receive any pecuniary profit from its operations, except reasonable compensation for services performed in furtherance of corporate purposes.
  iv. No exemption may be granted if the organization is a guise or pretense for directly or indirectly making any other pecuniary profit for the organization or any of its members or employees.
  v. The owner of the property with the assessor an application form prescribed by the Office of Real Property Tax Services.
2. The initial application consists of three parts.
  i. https://www.tax.ny.gov/pdf/current_forms/orpts/rp420aorg_fill_in.pdf
  ii. https://www.tax.ny.gov/pdf/current_forms/orpts/rp420abuse_fill_in.pdf
  iii. https://www.tax.ny.gov/pdf/current_forms/orpts/rp420aborga_fill_in.pdf
3. Annual Renewal is required. The following renewal applications must be filed.
  i. https://www.tax.ny.gov/pdf/current_forms/orpts/rp420ab_rnw_1_fill_in.pdf
  ii. https://www.tax.ny.gov/pdf/current_forms/orpts/rp420ar2_fill_in.pdf

Other Forms:

Change in Address and/or Name: To ensure tax bills are properly sent to property owners you are required to complete a Change in Address/Name form. This form may be obtained at https://washingtoncountyny-services.agform.civicplus.com/forms/34937. Follow the directions in completing the form and submit it to the Washington County Real Property Tax Service as instructed.

Assessment Procedures:

This section describes the procedures by which the Assessor values your property and explains your rights.

After September 1st the Assessor begins to canvass the Town, including that portion of the Town falling within the Village of Cambridge. New construction is noted, recorded and photographed. Prior to entering the property, the Assessor will knock on the owner's door and announce his presence and ask permission to inspect the property. Your options are, a. to allow the Assessor entry to the home or structures, b. to not allow entry but to allow the assessor to do an external evaluation of the home and structures or, c. to deny any access to the property. If you chose option c, the Assessor will note your refusal and assess the property from the roadside. Obviously, this is the least accurate way of assessing the property for both the taxpayer and the Assessor. If you subsequently appeal the Assessor's valuation to the Board of Assessment Review, it will be noted that access to the property was denied.
If the taxpayer is not at home, the Assessor will conduct an external valuation of any improvements. At the completion of his inspection the Assessor will leave a note on the door or hanging from the doorknob to let you know he was here and to provide you with information on contacting him if you choose to do so.
You will receive "An Assessment Notification-Owner Information" statement from the Assessor sometime before the filing of the Tentative Assessment Roll which occurs May 15th of each year. This notice provides you with changes in your assessment which will appear in the Tentative Assessment Roll for the current year. This assessment will be used to determine the subsequent school tax bill issued about September 1st, and the following County and Town tax bill issued about January 1st. Once you receive the statement, if you disagree with the new assessment, you should contact the Assessor to arrange a time to review it with him. If the Assessor agrees that the assessment was incorrect, he can correct it for inclusion on the Tentative Roll, or you can appeal his decision to the Board of Assessment Review which meets on the 4th Tuesday in May. If you decide to discuss your new assessment with the Assessor, bring to your meeting any information you have to support your position.
As stated, you can appeal the decisions of the Assessor to the Board of Assessment Review. See the section on the Appeals Process for more information.
In limited cases your assessment may be changed by the assessor before the assessment roll is finalized. This is allowed only for clerical errors or errors in essential facts made by the assessor during the assessment process. Definitions of these errors are found at https://www.tax.ny.gov/pdf/current_forms/orpts/rp553_fill_in.pdf. The assessor presents these cases to the BAR at a special meeting. If approved by the BAR, the assessment will be changed on the final assessment roll. Property owners who feel that errors have been made by the assessor consistent with the above definitions should discuss this with the assessor before the assessment roll is finalized.
Upon request, the Assessor will conduct assessments for individual taxpayers who can show that their current assessment is either inaccurate or not equal to assessments of similar properties within the Town. Upon receipt of such a request the Assessor will review his files to see if the request has merit. If it does, the Assessor will arrange a time with the taxpayer to view the property in question. The property will be re-assessed and the result entered in the Assessor's assessment database.
Please note that if a property is unsuitable for development, e.g. steep slopes, access, wetlands, etc., the owner may ask for a reduced assessment. The owner should discuss with the assessor why the property is so unsuitable and provide appropriate documentation.

Methods of Assessment:

There are three approaches available to the assessor to determine property value. They are as follows:

Cost Approach: This method consists of determining the new cost of new construction then reducing it based on the depreciation of the property being evaluated. Depreciation is the amount of 'wear and tear' on a structure due to age, deferred maintenance or damage. Generally older structures are associated with higher depreciation levels, however old structures that have been meticulously maintained can show little depreciation. A related concept is obsolescence. This occurs when a property is no longer suited for the purpose for which it was originally constructed. The assessor utilizes a computer program provided by the State to determine the value of a building. In using the program, the assessor inputs data from field visits. Such data consists of dimensions, square footage, condition, location, number of rooms, bathrooms, use, improvements on the property such as garages, porches, storage sheds, etc. and other relevant data based on the type of structure being evaluated. The assessor then estimates the amount of depreciation or level of obsolescence. All this data is fed into the computer program and a cost number referred to as cost new less depreciation is determined.
Comparable Sales Approach: This approach compares the property being assessed with similar properties that have sold within the Town. Of course, no two properties are the exact same so adjustments to the properties which are determined to be comparable must be made to make them equivalent to the property being valued. Adjustments are made for items such as size, condition, number of bathrooms, type of improvements, age, basement type, etc. Again, the assessor utilizes a State supplied program to determine either comparable sales or assessments within the Town. Since White Creek is a relatively small town there are not a significant number of comparable ones available. Thus, the assessor prefers to use comparable assessments as the basis for comparison.
Income Approach: This approach is generally used for properties that generate an income such as apartments, service stations, banks, or other types of businesses. Note that the property itself must generate the income, ex. rental income for an apartment building, not income derived from services. A computer program (net present value) is created that looks at future income and expenses discounted to the present then adds in the amount of the initial investment. Since many property owners are reluctant to divulge the required information this approach is seldom used.

Land Assessment:

Prime acre: The first acre, the land upon which the home is located, is considered the prime acre. Vacant land is also assessed for a prime acre. Where there are two or more homes on a property each home is assessed for a prime acre. If a property is improved with utilities, sewerage facilities improved access, the prime acre is assessed at $30,000. Properties lacking these amenities have a prime acre valued at $20,000. In certain situations, e.g. land which cannot be developed, a prime acre may not be assessed.
Residual acre: Residual land is the land remaining after the prime acre is accounted for. It is generally lawn, wooded, scrubland or open land. This type of land is generally assessed at $1,500 per acre.
Agricultural land: If a property qualifies for an agricultural exemption, then agricultural land is assessed according to its value determined by the NYS Department of Taxation and Finance. Land in agriculture but not having an agricultural exemption is assessed as residual land.
Unique land: This is land that has limited value for development due to factors such as steep topography, wetlands, lack of access, property shape, location or subject to deed restrictions. The assessor has assigned a value of $750 per acre to these lands. Property owners who believe their land might meet these criteria should discuss this with the assessor before the meeting of the BAR.

Appeals Process:

This section describes the three forms of appeal available to you concerning decisions made by the Assessor.

Board of Assessment Review: The Board of Assessment Review (BAR) hears appeals from taxpayers regarding decisions made by the Assessor.
1. This Board is comprised of three residents of the Town who can be either lay or professional individuals. They are appointed by the Town Board for 5-year terms.
2. The BAR meets on the 4th Tuesday in May.
3. You can appear before the BAR in several ways: First, by completing and filing form RP-524 with the Assessor prior to the meeting date. (See form RP-524-INS. For instructions) This process places the burden of proof that the current taxpayer's assessment is incorrect. To demonstrate this the taxpayer is required to identify at least three comparable properties, like the taxpayer's which have a lower assessment. Additional information can be supplied at the taxpayer's discretion. It is strongly recommended that the taxpayer meet with the Assessor prior to filing the form. Second, by appearing on the day of the BAR meeting. If you choose this option, the Assessor may, at his discretion, request an adjournment to allow him to review the case. Third, form RP-524 includes a stipulation section. When the taxpayer files the form with the Assessor the Assessor and the taxpayer may agree to a new assessment by completing the stipulation section of the form. This precludes the taxpayer from having to appear before the BAR. After the meeting the BAR will inform the taxpayer by mail of its decision. If the BAR denies the appeal, the taxpayer may choose to appeal the decision by using the Small Claim Assessment Review process.
4. You can obtain a copy of the form necessary for appealing to the BAR by going to: https://www.tax.ny.gov/pdf/current_forms/orpts/rp524_fill_in.pdf
5. A full description of the program can be found at: https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
Small Claims Assessment Review:
1. The Small Claims Assessment Review (SCAR) program is open to residential taxpayers who have been denied by the BAR. To qualify the taxpayer must own his/her home, which must be his/her primary residence. Only resident homeowners are eligible. To participate applicants must first appear before the BAR and be dissatisfied with its decision. This is a program administrated by the NYS Unified Court System. Under the program the Chief Administrative judge assigns a trained hearing officer to hear the case. Petitions for the SCAR program must be filed with the Washington County Clerk with a $30 filing fee within 30 days of the Final Roll filing, generally by July 31st.
2. Since the regulations are complicated potential applicants should refer to the website, https://ww2.nycourts.gov/litigants/scar/petitions.shtml as well as section II at https://www.tax.ny.gov/pdf/publications/orpts/cert.pdf.
Article 7 Filing, Judicial Review: An Article 7 filing is a judicial review with the Supreme Court of the State of New York. The process can be expensive since the applicant must hire a lawyer and may require a professional appraisal of the property. It is open to all property owners within the Town. However, one must first go before the BAR and be dissatisfied with its decision and file within 30 days of the Final Assessment Roll filing, generally by July 31st. A detailed explanation of the program can be found in Section III at https://www.tax.ny.gov/pdf/publications/orpts/cert.pdf.

Important Dates in the Property Tax Cycle:Property owners should be aware of the following key dates in the property tax cycle:

March 1st Taxable Status Date: All property within the Town must be assessed as to its condition as of this date. The assessments made at this time are used as the basis for determining school taxes for the September-to-July school tax year and county and town taxes for the following year. For example, if March 1, 2025 is considered as the current date, then the assessments made by this date will be used for school taxes that are levied around September 1st, 2025, and town and county taxes that are levied about January 1st, 2026.
March 1st Exemption Filing Date: The last date for filing property tax exemption applications.
First Week in May: Property owners whose assessments are subject to change will receive notice of the proposed changes around the first week in May.
May 1st, Tentative Assessment Roll Date: The Tentative Assessment Roll is filed with the town clerk. Property owners can view the roll at the town hall or online at the Washington County website, https://www.washingtoncountyny.gov/290/Assessment-Rolls
Grievance Day: Fourth Tuesday in May.
July 1st Final Assessment Roll: The Final Assessment Roll is filed with the town clerk. It may be viewed in the town hall or online at https://www.washingtoncountyny.gov/290/Assessment-Rolls.
July 31st: Last Date to File SCAR petitions and Article 7 petitions.

Equalization Rates: An equalization rate is a percentage of the town's total assessed value divided by the town's full market value as defined in the Definitions Section above. The State Department of Taxation and Finance determines a Town's equalization rate on an annual basis by conducting a statistical analysis of recent sales within the Town (this would be full fair market value). The result of this analysis is then compared to the Town's assessments. Since in most cases the Town has assessed properties sometime in the past, the State's full fair market value would be more than the Town's assessed values. For the Town, the State has determined an equalization rate of 83% for 2025. Since property values are rising, it is expected that the Town's equalization rate will drop next year.

How Taxes are Calculated:Taxpayers are often confused by this process. This section attempts to explain it in a simplified way.

The assessor determines the assessed value of all taxable properties within the Town. The sum of these values is referred to as the Town's taxable value. It is important to note that the assessment values are expressed as a percentage of full fair market value. To determine these values an equalization rate is applied to the full fair market as determined in the section on Equalization Rates.
The Town, County and School Districts prepare their budgets for the upcoming year. The Town's taxable value is used by all these entities.
Each entity determines a tax rate to apply to the Town's taxable value necessary to raise the required budgeted amount. (Note: The two school districts within the Town, Hoosick Falls Central School District and the Cambridge School District, used that portion of the Town's taxable value falling within their respective districts.)
As an example, if the Town needs to raise $1,000,000 in taxes to meet their proposed budget and the Town's tax base is $350,000,000 then the rate is calculated as follows:
$1,000,000 divided by $350,000,000 = 0.0029.
However, the actual rate is given as a rate per $1,000 of assessed valuation. $0.0029 x 1,000 = $2.9 per $1,000 of assessed valuation.
As applied to a specific property owner an example would be:
House valued at $200,000.
Tax rate of $2.9 per $1,000 of assessed valuation.
$200,000 divided by 1,000 = $200.
$200 x 2.9 = $580.
This would be the Town taxes owed on the property subject to any exemptions.
County and school taxes are determined in the same manner; however, the school districts use the Town's tax base within the school's district area lying within the Town.
Please note, as the Town's tax base increases the school, town and county tax rates generally fall since the tax base increases proportionally more than the budgets.

Removal of Exemptions:Exemptions are removed during the tax year for a variety of reasons. Examples include death of a taxpayer, change of address, change in income, change in ownership, conversion in land use, expiration of exemption time period. Property owners need to be aware that the exemption does not automatically terminate on the date on which the changes above actually occur. Rather the exemption continues to the end of tax period, and the taxpayer is obligated to pay back the amount of the exemption still on the property until that time. This concept is explained by the following example:

Property owner dies October 1, 2025.
He had a Senior Citizen Exemption for school, county and town taxes.
His spouse is under 65 years of age and is not entitled to receive the exemption.

For the county and town taxes, the exemption continues from the date of death till the end of the year and the entire next year. The exemption will not come off the property until January 1, 2027, when the new tax roll goes into effect. Thus, the taxpayer will continue to receive the exemption from October 1, 2025, until January 1, 2027, or for a period of 15 months. This is because the exemption has already been recorded for the remainder of 2025 and 2026 (which was added in July 2026). The owner of the property, his spouse in this example, will have to pay back the tax equivalent of the exempt amount covering this period. The amount, which is called a chargeback, will be added to the January 1, 2027 tax bill as a trans exempt levy. Please note, in this example the spouse will receive a notice in May of 2026 from the County setting forth the amount which has to be re-paid.
For school taxes the spouse will be liable for the exemption amount from the date of death to July 1, 2026, which is the time when the exemption is removed for school tax purposes, or for a total of 9 months.
As you can see, all this can add up to a considerable amount, especially if there are multiple exemptions which are removed. Taxpayers should plan for this amount when the payment is due. Taxpayers will receive a letter from the Assessor as soon as the Assessor determines that the exemption is removed and are welcome to meet with the assessor as soon as possible thereafter to determine what the charge back might be.

Interesting Facts About White Creek: (Based on 2025 Final Assessment Roll unless indicated otherwise.)

The Town of White Creek encompasses that portion of the Village of Cambridge east of Union Street and the remainder of what we consider to be White Creek. Don't ask me why this is. I don't know and have wondered about this myself. Maybe someone can explain this to me.
As of the 2020 US Census the population of White Creek was 3,275 and includes 47.98 square miles.
There are 1,852 total parcels in the Town and 1,787 total taxable parcels.
For 2025 the total assessed value of all parcels is $358,435,107 with $290,222,193 being the value of taxable parcels.
The number of property tax exemptions is as follows:
- a. Wholly exempt properties (properties exempt from town, county and school taxes)......65.
- b. Agricultural exemptions: ......158.
- c. Veterans' exemptions: .......203.
- d. Senior Citizens/Low Income exemptions...98.
- e. Star Exemptions....................... 813.
- f. Business Buildings exemptions.................... 7.
- g. Disability and Low Income........... 6.
- h. Solar........................................... 16.
The Equalization Rate as of 2025 is 83%.
Tax rates affecting Town residents are: (2025)
- a. County rate ...................................... $6.08 per $1,000 of assessed valuation.
- b. Town wide rate ................................. $1.39 per $1,000 of assessed valuation.
- c. Town Highway rate outside of Village... $3.19 per $1,000 of assessed valuation.
- d. Town Fire Protection rate outside Village ................................. $0.81 per $1,000 of assessed valuation.
- e. Cambridge School rate ............................... $15.01 per $1,000 of assessed valuation. (2024–2025)
- f. Cambridge School Library rate .................... $0.11 per $1,000 of assessed valuation. (2024–2025)
- g. Hoosick Falls School rate ............................ $16.39 per $1,000 of assessed valuation. (2024–2025)

Common Definitions:

Assessed value: A figure in dollars determined by the assessor which reflects a property's value on an assessment roll and which, unless exempt, is used to compute a tax dollar obligation by multiplying it be a tax rate.
Assessment roll: A document listing, usually in alphabetic or tax map identification number, all properties within the Town together with land and total values, names and addresses of owners, exemption data property types and other information.
Comparable assessment approach: An appraisal method whereby several properties similar to the property being appraised are used and adjusted for differences in age, condition, size and other characteristics to the subject property.
Cost approach: A method of assessing property value by using construction costs less depreciation.
Depreciation: A loss in value due to physical deterioration, or functional and/or economic obsolescence.
Equalization rate: The total assessed value of the municipality is divided by the total market value of the municipality. For example, if the total assessed value in the town is $80,000,000 and the estimated market value is $100,000,000 then the equalization rate is 80%. The Town determines the total assessed value, and the State calculates the market value. Both are done on an annual basis. For 2025, the Town's equalization rate is 83%.
Fair market or market value: The price that a property would sell for if exposed to a sale in the open market in an arm's length transaction between a willing buyer and seller.
Merge: The combining of adjacent parcels on a tax map. This requires a survey to reflect the combined parcels.
Split: The dividing of a parcel into two or more separate parcels on a tax map.
Taxbase: The total assessed value of a municipality used to determine a tax rate.
Taxable statute date: The date (March 1st) on which the taxable status of property must be determined according to its condition and ownership.
Tentative assessment roll: A preliminary assessment roll whose assessed values and exemption amounts are subject to review by the taxpayers.
Final assessment roll: A document containing assessment and exemption information on all parcels within a municipality and includes changes authorized by the BAR. Filed by July 1st.

Q & A: Property owners who have questions concerning their assessments or any other questions may leave their questions in this section, and the assessor will promptly answer them.

Darryl Caputo, Assessor
Town of White Creek

Web page developed October 3, 2025 by the Assessor