Mary Beth Johnson, Assessor
City of Fulton Municipal Building
141 S. First St.
Fulton, NY 13069
Phone: 315-593-7267
E-mail: mjohnson@cityoffulton.com
Hours: 8:30 AM – 5:00 PM

The Assessor’s Office estimates the value of real property. The Assessor is obligated by New York State to maintain assessments at a uniform percentage of market value each year. This value is converted into an assessment, which is one component in the computation of real property tax bills. Taxes are a zero sum game – what one property owner doesn’t pay will by picked up by someone else. The Assessor is responsible to ensure that no property owner pays more than their fair share of the property tax. Property owners are welcome to contact the Assessor at any time to set up an appointment to discuss their assessment.

Board of Assessment Review (BAR)

  • John Woods – 9/24
  • Susan Fiorini – 9/25
  • Nancy Cavalier – 9/26
  • Nicole Jay – 9/27
  • Jerry Mirabito – 9/28

GRIEVANCE DAY (4th Tuesday of May): Tuesday May 28, 2024

The Assessor will be sitting with the roll in her office on the following dates and times: 

  • Thursday, May 2nd: 10:00AM – 12:00PM
  • Saturday, May 4th: 9:00AM – 1:00PM
  • Monday, May 6th: 6:00PM – 8:00PM
  • Wednesday, May 8th: 2:00PM – 4:00PM
  • Tuesday, May 14th: 2:00PM – 4:00PM 
  • Friday, May 24th: 10:00AM – 12:00PM

 

Drop Box: A drop-box (located by the front door of the Police Dept.) is always available to leave paperwork when the building is not open.

New Income Guidelines

To search for tax and property information click on the Oswego County Real Property link below (once in, please click on Property Search in the left hand column then click on the Public Access tab to search):

Oswego County Real Property

Department of Taxation and Finance

RP-524 Grievance Form

RP-524 Instructions

Small Claims Form

Recent Change to Dates of Service for Veterans of Vietnam

Governor Hochul signed into law bill A.7388B/S.7124. The intention of the bill was to update the service dates for Vietnam veterans to coincide with the newly enacted federal law (H.R. 7105).

Under the new law, active dates have been extended to now include November 1, 1955 to May 7, 1975.


Important Dates in the Real Property Tax Cycle:

  • Valuation Date: July 1 (previous assessment year) – Real property price level for the assessment cycle is frozen as of this date.
  • Taxable Status/ Exemption Filing Date: March 1 – The ownership and physical condition of all real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date.
  • Public Inspection of Inventory: April 1 – Period of time in which property owners can review the information on file for their property.
  • Tentative Assessment Roll: May 1 – The Assessor completes, certifies and files a roll containing proposed assessed values for each property it the assessing unit.
  • Public Notice of Tentative Roll: May 1 – Assessor publishes and posts notice of completion and filing of tentative assessment roll.
  • Change of Assessment Notices: May (variable) 10 days prior to grievance day – Notices are sent to all property owners who have a change in assessment or taxable status on the assessment roll.
  • Public Inspection of Tentative Roll: May 1 until Fourth Tuesday in May – Period time in which property owners may examine the assessed values on the tentative roll and discuss them with the assessor.
  • Grievance Day: Fourth Tuesday of May – Board of Assessment Review (BAR) meets to hear assessment complaints. Last day property owners may file a formal complaint seeking reduction in their tentative assessments. Grievance day should be verified with your local assessor.
  • Notice of Board of Assessment Review Decisions: On or before July 1 – Property owners are notified of the results of the review of the Board.
  • Final Assessment Roll: July 1 – The assessor signs and files a roll that contains the final assessments, including changes.
  • Small Claims Assessment Review: July 31 – The last date by which an owner of a one, two or three family residence may apply for small claims assessment review of the Board of Assessment Review determination. This is 30 days after the date the final assessment roll is filed.
  • Filing of Article 7 Certiorari Writ: July 31 – A legal action pursuant to Article 7 of the Real Property Tax Law challenging an assessment must be filed in State Supreme Court no later than 30 days after the date of the final assessment roll is filed.
  • School Tax Roll: August 1 – The assessor delivers to the school authorities a duplicate of the part of the assessment that applies to the school district.
  • School Tax Lien Date: Sept. 1 – The date school authorities attach to the school tax roll an authorization for collection of taxes. Tax collector publishes notice of tax collection.
  • County/City/Town Tax Roll: Dec. 31 – The assessor delivers to the county/city/town authorities a duplicate fo the part of the final assessment roll that applies to the county/city/town.
  • County/City/Town Tax Lien Date: Dec. 31 – The date county/city/town authorities attach to the county/city/town tax roll an authorization for collection of taxes. Tax collector publishes notice of tax collection.
  • End of Interest Free Period County/City/Town Tax: Jan 31 – County/city/town taxes may be paid without penalty for one month after publication of a notice of collection.

For more information visit:
Assessments (ny.gov)


Exemption Forms

Residential Property Exemptions:

Senior Citizen Exemption original application (RP-467) (PDF)

Senior Citizen Exemption original instructions (RP-467 INS) (PDF)

Senior Citizen Exemption Renewal application (RP-467 Rnw)** (PDF)

Income Worksheet for Senior Citizens Exemption (RP-467-Wkst) (PDF)

Basic STAR Exemption Application (RP-425-B) (PDF) – for property purchased BEFORE March 1, 2015

Enhanced STAR Exemption Application (RP-425-E) (PDF) – for property purchased BEFORE March 1, 2015

Enhanced STAR – Income Verification Program (RP-425-IVP) (PDF) for property purchased BEFORE March 1, 2015

Enhanced STAR – Renewal Application (RP-425 Rnw)** (PDF) for property purchased BEFORE March 1, 2015

Income for STAR Purposes Worksheet (RP-425-Wkst) (PDF)

STAR Credit Program (PDF) – for property purchased AFTER March 1, 2015

Alternative Veterans Exemption (RP-458-a) (PDF)

Alternative Veterans Instructions (RP-458-a-INS) (PDF)

Cold War Veterans Exemption (RP-458-b) (PDF)

Cold War Veterans Instructions (RP-458-b-INS) (PDF)

Persons With Disabilities and Limited Income (RP-459-c) (PDF)

Physically Disabled Instructions (RP-459-c-INS) (PDF)

Persons With Disabilities and Limited Income Renewal (RP-459-c-Rnw)** (PDF)

Income Worksheet for Exemption for Persons With Disabilities and Limited Incomes (RP-459-c-Wkst) (PDF)

**Note: Renewal forms are sent each year to current recipients by the assessment office.

Capital Improvement to Residential Property Exemption RP-421-f (Fill-in) (PDF)

Capital Improvement Instructions  RP-421-f-Ins (INS) (PDF)

First Time-Homebuyers of Newly Constructed HomesRP-457 (Fill-in) (PDF)

First Time-Homebuyers of Newly Constructed Homes Instructions RP-457-Ins (INS) (PDF)

Partial Exemption for Real Property of Members of the Clergy RP-460 (Fill-in) (PDF)

Commercial Property Exemptions:

Business Investment Exemption (RP-485-b) (PDF)

Business Investment Instructions (RP-485-b-INS) (PDF)

**Note: Renewal forms are sent each year to current recipients by the assessment office.

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