The Union-Endicott tax levy increase for 2023-24 was 1.9%, or $840,782.  Taxpayers in the Town of Owego saw a greater increase in school taxes due to a change in equalization rate set by the State, not the school district.  The State’s premise behind equalization rate changes is that equally valued properties pay the same amount in taxes.  What happened this year is the Town of Owego properties, based on comparable sales information, were “undervalued”.  This equalization rate change is supposed to correct that and make two properties of the same value (one in the Town of Union and one in the Town of Owego) pay the same amount of taxes.  In other words, the properties in the Town of Union did not appreciate/gain at the same rate as those in the Town of Owego.  The properties in the Town of Owego increased in value more than the properties in the Town of Union.

School Decision: The Union Endicott CSD Board of Education decides on a TAX LEVY for the coming school year. This is the total amount of money that the Board determines will be needed to balance the school budget after State Aid and other revenue sources are taken into account.

The overall tax levy is projected before the school budget vote in May, but the school board can amend the levy if conditions change before tax bills are prepared in late August. For instance, when the New York state budget is late and the school board does not know how much income the district will receive from state aid, the projected tax levy can only be an estimate.

 Town Decision: Our school district contains parts of two towns: Union and Owego. In the spring, each town prepares a Final Assessment Roll for that year listing all parcels of property and the assessed value of each. Information from these rolls is shared with the school district in late June. After a town‐wide reassessment, nearly every parcel of land will have a new assessed value attached to it. On other years, only a few properties will have new assessed values, typically because they have been sold, subdivided, or the site of new construction. 

New York State Office of Real Property Services (ORPS) Decision: The State Office of Real Property Services (ORPS) attempts to “equalize” property assessments. It compares properties in each town and how they are currently assessed and calculates an EQUALIZATION RATE for each town. The equalization rate represents the state’s judgment of how closely assessed values in that town match true market value of the properties.

Final equalization rates for our four towns are sent to the school district in July/August.

Calculations
In late August, the school district uses the total assessed value of land in each town (# 2 above) and the state equalization rates (# 3) to calculate the percentage of the school tax levy (# 1) that must be paid by landowners in that town that year. In other words, the district first calculates each town’s portion of the overall school tax burden.

Each town’s portion of the tax levy is then divided by the total assessed value of land in that town to determine the school TAX RATE per one thousand dollars of assessed value for that town.

Printing & Mailing of Tax Bills
By September 1, individual tax bills are printed and mailed to landowners. Individual tax bills are calculated using:

• The assessed value of each land parcel.

•  Any applicable exemptions (STAR, disability, senior citizen).

• The school tax rate for that town that year.  

Click the below for additional information

Town of Owego Assessor:  Richard Pedro  607-687-0123  Dept 1

Town of Union Assessor:  Joe Cook  607-786-2905

BOCES:  John Read 607-786-8554  x2246

Tax Help Line: (607) 778 2169

Check payable to BC Director of OMB (Broome County Office of Management and Budget)

Mailing Address:
BC Real Property
Department Forks
PO Box 2087
Binghampton, NY 13902

*US Postal Service postmark determines the date payment is made.

Oakdale Mall (former Sears building, lower rear entrance)
501 Reynolds Road, Johnson City, NY
Monday through Friday 9:00 to 3:45 pm
September 1st through November 1st (except holidays, 9/6 & 10/11)

OR

Broome County Office Building, Second Floor
60 Hawley Street, Binghampton
Monday through Friday 8:00 am to 3:45 pm
September 1st through November 1st (except holidays, 9/6)

On November 2nd, your unpaid school tax becomes uncollectible and payment WILL NOT be accepted. Your unpaid school tax amount will be re-levied with interest and penalty in January on the property tax bill.

Credit/Debit card and e-check payments may be made on your school tax bill, in full, from September 1st until November 1st. Go to www.taxlookup.net and follow the directions. E-Check payment fee is $1.50.