Property Valuation

The property taxes you pay are based on the assessed value of your property. The principal function of the Assessor’s Office is to maintain a fair and equitable assessment roll, which is the basis for the property taxes levied by the Town of Henrietta, Monroe County, and the Rush-Henrietta Central School District. Also, special district charges for the Henrietta Fire Department and the Henrietta Volunteer Ambulance, among others, are based on the assessed value of each property in the town.

Our goal is to maintain a current assessment roll, where each assessed value represents 100% of its market value. That way, no one pays more or less than the fair share of the overall tax levy.

The assessment roll is maintained annually, through review of building permits for new construction, demolition, or improvements; as well as continuous updating of property ownership records.  Each year’s assessment roll reflects the market value of property as the valuation date of July 1st of the prior year.

Exemption Administration

Another function of the Assessor’s Office is the administration of the many exemptions for which property owners may qualify. A few of the exemptions available are:

  • Veterans
  • Low-income Senior Citizens
  • Low-income Disabled Persons
  • Business Investment
  • Agricultural District.

All exemption applications must be filed in our office by March 1st!

Board of Assessment Review

If you believe your property is over-assessed, you may appeal your assessment before the Board of Assessment Review. The Board holds annual hearings, by appointment, at the Henrietta Town Hall beginning on Grievance Day - Tuesday, May 26, 2020. We will begin taking applications for the Board of Assessment Review on Friday, May 1, 2020.  The deadline for filing an application for a hearing is Grievance Day, and hearings are held for several days after that.

You must have evidence to support your claim. This evidence must be submitted to us, with a completed Assessment Complaint Form, before an appointment can be made with the Board of Assessment Review. Examples of supporting documentation are:

  • Sales of similar homes from within the property's neighborhood between 1/1/2018 and 10/1/2019.
  • An appraisal with a valuation date of July 1, 2019 completed by a NYS licensed appraiser.
  • Recent photographs of any improvements or items of disrepair.

Sales books will be available at the Town Hall and the Henrietta Public Library reference desk for your review, during their normal business hours after May 1, 2020.  A comparison of similar assessments is not an acceptable method to use as a basis of value.

Documentation which you provide to the Board of Assessment Review cannot be returned.

Forms and Applications

Exemption applications and instructions can be picked up at the Henrietta Town Hall, or downloaded from the website of the New York State Office of Real Property Services by Clicking Here. Also, as an added convenience to our residents, we included some of the most popular forms in our Document Center.


Property Tax Exemptions & Forms