Assessment Process

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.

The value of each property is based on both the land and improvements, including the size of the lot and its location, the gross living area of the building, the quality of construction, age and any amenities included such as a fireplace, deck, pool etc.

It is required that a building permit be filed whenever any changes are made to the home whether it be renovations, additions, alterations or new construction. The Assessor is notified of such work, and upon completion, will make an inspection together with the Building Inspector. At that time, the Assessor will update the information on the property record card and record all changes. He will evaluate the cost of those improvements and then upgrade the assessment accordingly.