Bay County Property Tax Records
According to the U.S. Census Bureau, New York state continues to have some of the highest property taxes in the United States. Homeowners pay taxes based on the assessment, or monetary value placed on their house. People who think their assessment is too high can fight to get it lowered, according to attorney Celia Kenny of the law firm of Menter, Rudin & Trivelpiece in Syracuse, NY.
How an Assessment Works
The Office of Real Property Services says almost all New York state property is evaluated by local assessors who are appointed or elected at the municipal level. The assessor establishes the property’s market value, which is the price most people would pay for a house in its current condition.
Once the market value is estimated, the assessment is calculated. The Real Property Tax Law mandates all properties in each municipality (except in New York City and Nassau County) to be assessed at a consistent percentage of market value every year. Under this system, everyone in the community pays their fair share of taxes.

