Property Assessment

Town Assessor

The Assessor is responsible for fixing the value of real property for tax assessment purposes in the Town of Middlefield.

Contact

Assessor Contact

Assessor: Sherri Falcone

Phone: (607) 434-6504
Email: sfalcone@otsegocounty.com
Address: 88 Gay Brook Road, Oneonta, NY 13820
Hours: By appointment

2025 Final Assessment Rolls →

Calendar

Important Assessment Dates 2026

July 1Valuation Date
March 1Taxable Status Date
March 1Exemption Application Deadline
May 1Tentative Roll Filed
June 3, 4PM–8PMGrievance Day
July 1Final Roll Filed
August 1Small Claim Petition Deadline
September 1School Tax Bills Mailed
January 1Town & County Tax Bills Mailed

Tax Relief

Property Tax Exemptions

  • Basic STAR — owner-occupied primary residence, income under $500,000
  • Enhanced STAR — age 65+, household income $90,550 or less
  • Senior Citizen (Aged) — age 65+, total income $16,000 or less
  • Veteran's Exemption — served during wartime period
  • Cold War Veteran's Exemption

All first-time and renewal exemption applications are due by March 1st each year.

Review Process

Assessment Review / Grievance Day 2026

The Board of Assessment Review hearing will be held at Town Hall on Wednesday, June 3, 2026 from 4:00 PM to 8:00 PM.

All complaints must be filed on NY State Form RP-524. Each parcel must be on a separate form.

Download Tax Grievance Form RP-524 →

Note: The Uniform Percent of Value is 48%.

Common Questions

Frequently Asked Questions

When are tax bills mailed out?

Town and County tax bills are mailed January 1st. School tax bills are mailed September 1st.

What exemptions are available?

Basic STAR, Enhanced STAR, Senior Citizen, Veteran's, and Cold War Veteran's exemptions. Contact the assessor for details.

When is the deadline for exemption applications?

March 1st each year.

How can I determine if my assessment is fair?

Review the inventory on file for your property, compare assessments of similar properties, and review property sales in the town.

What if I feel my assessment is unfair?

Contact the assessor first. If unresolved, file a Grievance application for review by the Board of Assessment Review.

What is the Uniform Percent of Value?

48%.

Additional Resources

Useful Links