City of Binghamton, New York

Assessment

Department Overview

The Department of Assessment is responsible for maintaining the public record of all parcels of realty within City of Binghamton boundaries. The primary function of the department is to prepare ad valorem valuations of real estate for tax assessing purposes.

** IMPORTANT NOTICE – April 30, 2020 **

Given the present state of emergency and pursuant to Executive Order 202, et seq., specifically Executive Orders 202.15 (suspending public meetings) and 202.22 (board of assessment review hearings) there are significant changes to the assessment and grievance process. These changes are addressed below.

A.  Access to Tentative Roll.  The tentative assessment roll will only be available for review online at http://binghamton-ny.gov/departments/assessment in the External Links section.  If you do not have internet access, you may call the Assessor’s Office at (607) 772-7002 between 8:30 a.m. and 4:30 p.m. Monday – Friday for information.

B.  Access to Grievance Forms & Booklets.  Grievance Day will be on May 26, 2020. If you disagree with your new assessment, in order to protect your right to assessment review, you must file a formal written complaint on the officially prescribed form (RP-524), available at www.tax.ny.gov, with the Board of Assessment Review (“BAR”) on or before May 26, 2020.  A publication entitled "Contesting Your Assessment in New York State" is also available at www.tax.ny.gov.  If you do not have internet access, call (607) 772-7002 and a copy of RP-524 or "Contesting Your Assessment in New York State" can be mailed to you.  

C.  Access to the Assessor after Publication of the Tentative Assessment Roll.  While the Assessor will be in attendance in her office with the tentative assessment rolls on May 1, 1-3 PM; May 4, 9-11 AM; May 5, 9:30 AM - 12:30 PM; and May 6, 9:30 AM - 12:30 PM, Binghamton City Hall remains closed to the public.  However, the Assessor will be available to discuss the tentative assessment roll by telephone at (607) 772-7002.  You may also email her at assessor@cityofbinghamton.com or call to schedule a conference call. 

D.  The Filing of Grievance Applications.  All grievances applications for the BAR must be filed with the Assessment Office on or before the close of business on May 26, 2020. Grievance applications may be submitted (a) by regular mail, (b) by attachment to an e-mail sent to assessor@cityofbinghamton.com, or (c) deposited in the Assessor’s mailbox located in the lobby of City Hall.  Complainants must submit all supporting documents as attachments to their grievance application when it is submitted by any of the above submission methods.  Additional supporting documentation may only be submitted upon request of the Assessment Office or the BAR and must be received at least 48 hours prior to the complainant’s assessment hearing.   

E.   Grievance Hearings.  Pursuant to Executives Orders 202.15 and 202.22, neither the public, complainants, nor their agents, will be permitted to attend assessment review hearings in person.  All assessment review hearings will be conducted virtually and/or telephonically. The public will be able to view and/or listen by calling the telephone number and using the daily access codes published on the Assessment Department’s webpage.  To facilitate the video and telephonic hearings, all complainants must provide the name and e-mail address of each person they wish to have participate, such as attorneys and/or experts, at least 48 hours prior to the hearing.  If complainant does not have access to a computer, please indicate so on application and the hearing may be held via conference call.  Assessment staff will contact the complainant via phone at least 24 hours prior to the meeting to provide a call in number and access code.

To particpate in Hearing you must have already submitted your grievance application and been assigned a date & time.  Deadline for application is close of business on May 26, 2020.  See Section D. above.

Board of Assessment Review Hearing - 2020.05.26 – session 1   
Tue, May 26, 2020 9:30 AM - 11:00 AM (EDT)

https://global.gotomeeting.com/join/204481165

You can also dial in using your phone.

United States: +1 (646) 749-3122  Access Code: 204-481-165

 

Board of Assessment Review Hearing - 2020.05.26 - Session 2
Tue, May 26, 2020 11:15 AM - 12:00 PM (EDT)

https://global.gotomeeting.com/join/167636085

You can also dial in using your phone.
United States: +1 (224) 501-3412   Access Code: 167-636-085 

 

Board of Assessment Review Hearing -  2020.05.29 - Session 3
Fri, May 29, 2020 9:30 AM - 10:30 AM (EDT)

Please join my meeting from your computer, tablet or smartphone.
https://global.gotomeeting.com/join/326516125

You can also dial in using your phone.
United States: +1 (646) 749-3122   Access Code: 326-516-125

 

F.  E-mail Communications.  All e-mail submissions, such as grievance applications, supporting documentation and attendance lists, must clearly identify in the subject line (a) the owner, (b) the street address and (c) tax parcel number/s for the grieved properties. 

Given the present State of Emergency, there may be necessary updates to these grievance procedures.  You are advised to regularly check the Assessor’s website at for information regarding the filing of written complaints to the BAR under the most current Executive Orders.  While you may call or email the Assessor for additional information, Binghamton City Hall remains closed to the public.

Fact​s

  • The tax roll of the City of Binghamton is established on a tentative basis as of May 1st each year, and the roll is finalized on July 1st each year. 
  • All exemption applications are due in the Assessment Office by March 1st of each year.  For your convenience, the STAR exemption application is available in the document listing above. 
  • Taxable status date is March 1st of each year. 
  • Valuation Date is July 1st of the prior year.
  • 2020 City of Binghamton Equalization Rate is 76.00
  • 2020 City of Binghamton Residential Assessment Ration is 70.13
  •  
  • The Department of Assessment will answer any questions relative to realty assessment.

Online Assessment & GIS Information

Assessment & GIS information are available here.

Exemption Application Forms 

All exemption application forms and instructions are available on the New York State Department of Taxation website.

Homestead / Non-Homestead

The City of Binghamton currently has a two-tiered tax rate system for City & School Taxes. Homestead (H) properties are 1, 2, & 3 family properties & vacant residential land. Non-homestead (NH) properties are exclusive of 1, 2, & 3 family properties & vacant residential land. County tax does not have two-tiered tax rate system

Tax Rates for properties within the City are listed below. (please note: School Taxes are levied on September 1st of year prior to year listed)

 

Tax Rates

Year City Tax (levied 01/01) County Tax (levied 01/01) School Tax (levied 09/01)
2020 21.922758(H) / 40.761629(NH) 9.155881  
2019 22.627088(H)/ 41.072891(NH) 8.904269 29.903087 (H) / 42.754372 (NH)
2018 22.843959(H)/41.290304(NH) 9.032395 28.706379 (H) / 41.086928 (NH)
2017 23.380485(H)/42.012639 (NH) 8.784104 28.670076 (H) / 41.220773 (NH)
2016 23.447158(H) / 42.310531 (NH) 8.906687 28.625877 (H) / 41.282099 (NH)
2015 23.369412(H) / 42.328461(NH) 8.957851 28.150335 (H) / 40.584602 (NH)
2014 23.25219658(H) /  41.67282721(NH) 8.871260 27.868862 (H) / 40.179838 (NH)
2013 23.21682194 (H) / 41.26967947 (NH) 8.522972 26.893593 (H) / 38.788773 (NH)
2012 21.690058 (H) / 40.423750 (NH) 8.747927 26.393088 (H) / 38.072404 (NH)
2011 21.49766249 (H) / 39.80578826 (NH) 8.820697 25.516503 (H) / 36.887395 (NH)
2010 20.865225 (H) / 37.235052 (NH) 8.357835 24.7865650 (H) / 35.783381 (NH)

Tax Bills

All tax bills for properties within the City of Binghamton are printed, mailed and collected by Broome County.  For information on payment options please go to the Broome County Real Property website.