Within the Town/Village of Harrison there are approximately 6,846 parcels of real estate, including residential, commercial and vacant properties. A permanent record of each parcel is kept in the office on a Property Record Card. Official Tax Maps are also maintained and updated as new parcels are developed. The Assessor determines a value for each parcel based on current market value and current cost. The resulting assessment is utilized for the purpose of determining market value and is then calculated against the current tax rate to determine the property taxes on each parcel.