Assessor

Phone: 914-670-3060
Fax: 914-835-7491
E-Mail: assessor@harrison-ny.gov

James J. Calandruccio, Assessor

Mark Heinbockel, Deputy Assessor

Within the Town/Village of Harrison there are approximately 6,846 parcels of real estate, including residential, commercial and vacant properties. A permanent record of each parcel is kept in the office on a Property Record Card. Official Tax Maps are also maintained and updated as new parcels are developed. The Assessor determines a value for each parcel based on current market value and current cost. The resulting assessment is utilized for the purpose of determining market value and is then calculated against the current tax rate to determine the property taxes on each parcel.

The value of each property is based on both the land and improvements, including the size of the lot and its location, the gross living area of the building, the quality of construction, age and any amenities included such as a fireplace, deck, pool etc.

It is required that a building permit be filed whenever any changes are made to the home whether it be renovations, additions, alterations or new construction. The Assessor is notified of such work, and upon completion, will make an inspection together with the Building Inspector. At that time, the Assessor will update the information on the property record card and record all changes. He will evaluate the cost of those improvements and then upgrade the assessment accordingly.

On June 1 of each year, the Tentative Assessment Roll is filed and is available for inspection by any property owner or their representative. Each owner who has had a change in their assessment will be notified in writing and will have the opportunity to challenge the value if they disagree with it. Grievance Day, which falls each year on the 3rd Tuesday in June, is the deadline to file for an assessment review. Applications are available in the Assessor's Office. The Board of Assessment Review will meet to review these complaints and determine if a change is warranted. If a property owner or applicant is dissatisfied with the Board's decision, they may seek further judicial review through a Small Claims Assessment Review which is filed with the Westchester County Clerk's Office. On September 15 of each year, the roll is made final with no further changes except for Certiorari or Small Claims Settlements.

The property owner may be entitled to an exemption on their assessment based on age, military status or ownership, i.e., owner occupied.

"Senior Citizens" exemption is based on age, income and ownership. Annual renewal is required for this exemption.

The "Alternative Veterans" exemption is available to property owners who served during a specific military service in time of war.

The "STAR" exemption is a tax savings on the school tax only. There are two types, the "Basic STAR" and the "Enhanced STAR" which is income based.

The Assessor is also responsible for maintaining a list of all Non-Profit Organizations such as Churches, Synagogue, Schools, etc., which are exempt from certain taxes.

Special Franchise and Utility Companies are also a special class and are monitored by this office.