Tina Rados

(585) 493-2233 ext. 1004
(585) 356-2150
53 N Main St., PO Box 179, Castile, NY 14427-0179
Office hours by appointment only

The Town of Castile has just completed a scheduled town-wide reassessment for the 2026 assessment roll. The notice enclosed will provide you with an estimate of the change in taxes based on last year’s tax levy with this year’s proposed tax base. The biggest question is what does this mean for you? It means we now have a fair and equitable assessment roll. I would also like to dismiss some myths about reassessments and what happens after a reassessment is completed.

Myth #1- “The taxing jurisdictions are just trying to get more money.” Reassessments do NOT generate
additional revenue for the taxing jurisdictions. They simply add to the tax base and ensure the assessments are fair for all property owners. The only way the taxing jurisdictions receive more money is if they increase their budgets.

Myth #2– “My home should not be increased as I have not done anything.” When we are doing a reassessment project, we are valuing based on changing market conditions not physical changes. Physical changes are valued the year of the change. For example, if you add a new pole barn, it is valued the year of completion, or a partial value may be applied if the project is started but not completed during the assessment roll cycle.

Myth #3– “My house was increased, now my taxes are going to go up.” This may or may not be the case, it is worded right on the change of assessment notice that just because a property assessment is increased, it does not mean that your taxes will go up. I do not really care for the wording as it does not provide enough information. It is a true statement in some cases. If your property assessment increases at a percentage less than the average, your taxes should go down. If your assessment is increased higher than the average your taxes most likely will go up. If your assessment increases the same amount as the average, your taxes should remain about the same. Again, because reassessments are not revenue generating, adding to the tax base reduces tax rates.

If after you have reviewed your assessment and compared it to the recently sold properties that are comparable to yours, you feel that the assessment is not correct please follow the directions below.

Review the comparable sales data sheet that is available on the town’s website or at the town hall. Select three properties that you feel are comparable to yours and determine what a fair assessment would be based on those three sales. It is important to remember to compare to similar properties. For example, if you have a ranch located in the town, you should be using ranches located in the town that are similar in condition, square footage and age to your property. Properties within the village do sell differently than those in the town. Dollar per square foot values also differ based on type, year built and location.

After you have reviewed both your assessment and the comparable sales data sheet and feel that you have enough documentation to prove that your assessment is incorrect, please complete the enclosed form and submit it and your supporting documentation such as photos, appraisal, etc. to our office no later than April 24th. Grievance day will be held by appointment on Thursday June 4th from 4-8pm. Additional days will be added if needed. All grievance forms must be turned in by 8pm on 06/04/2026 to be reviewed even if the appointment is after that date.

Do not email your grievance forms.

Keep in mind that to achieve the best results, the directions above should be followed. Absolutely no email correspondence will be considered.

What information should be provided during the informal hearing process or Grievance Day hearings.

• An appraisal completed by a licensed appraiser not a real estate agent within the past year (if you provide an appraisal, you do not have to select other comparable properties or show photos as this information is in the appraisal)
• A list of three comparable properties off the sales list, make sure you are using the time adjusted sale price listed on the data sheet. Be sure to also determine based on those comps what you feel a fair assessment would be.
• Photos of the interior and exterior, if you are claiming the condition of the property is the reason the assessment is incorrect.

I understand that these are large increases, I do not create the market. I am simply taking the sales data from the past three years, applying time adjustments based on the state’s recommendations and using that data to determine what the probability of current market value is based on that data. I view properties from the public right of way, I do not have knowledge of interior conditions. The goal is to assess properties at 100% of fair market value to ensure fairness and have an equitable assessment roll. Again, the reassessment project is not revenue generating as the tax rates will decrease based on the increase to the tax base. An appraisal is not required but at minimum three comparable properties as well as photos. If you cannot find three comparable properties for your house type, please pick the most comparable. See the list below.

• Old styles built in 1800-1900’s there are plenty of sales for this type and should be compared to themselves. Just ensure that the conditions of this type are similar as it will make a difference.
• Ranches – We have a significant number of ranch style home sales, and they should only be compared with other ranches. Keep in mind that ranches in the town must be compared to other ranches in the town and the same for the village.
• Raised Ranches, Split Levels and Cape Cods have a similar dollar per square foot selling price and can all be used as comparable properties as we have limited data. Again, town must be compared with town and village compared with village.
• Colonial and Contemporary – These two building styles can also be compared as they have similar selling price dollar per square foot. Again, town must be compared with town and village compared with village.

Please remember that we in the assessor’s office are here to do a necessary job for the Town of Castile. Maintaining an accurate and realistic valuation of all properties achieves the end goal of keeping the tax base equitable for all residents. We strive to do our best, but in the event you have reason to believe your assessment is inaccurate, we ask that you thoroughly follow the aforementioned instructions regarding the process for review and keep an open mind throughout the process. The staff here will be respectful of all residents while meeting to discuss your concerns and ask the same in return.

To accommodate as many individuals as possible, in place of scheduled meetings, we have provided a form to complete if you disagree with your new assessment. This form is step one in the grievance process if you wish to grieve. You are not required to complete the form if you are satisfied with your new assessment. You may also, skip this step and make appointment for grievance day. Keep in mind, even with the grievance process, you will still be required to show proof of why the assessment is incorrect. You may call for a grievance appointment anytime between May 8th through June 4th. June 4th is the final day to submit any grievance forms. The grievance form may be found on our website, under reassessment information.