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 → (opens PDF)

Calendar

Important Assessment Dates 2026

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

Additional Resources

Useful Links

Common Questions

Frequently Asked Questions