Assessor

The 2025 - 2026 Change of Assessment Notice Information

The Shelter Island Assessor's Office had been conducting annual reassessments since 1999 and maintaining 100% of full market value for all 3,500 parcels until 2021.

This year, our office was able to complete a full revaluation of the town for the 2025-2026 assessment roll. This change means that your assessed value considered the market value of your property. The assessed value is the value you will be taxed upon this upcoming December. Please call our office if you any further questions.

If you feel your assessment is too high, Grievance Day will be held on May 19, 2026.

Assessor's Office Responsibilities

The job of the Assessors is to set the valuation of real property in the Town of Shelter Island in accordance with the Real Property Tax Law of New York State. It is our goal to fairly administer this responsibility and to advise Shelter Island taxpayers of our findings in an informative and courteous manner.

Our department determines the value of all 3,500 properties in the Town of Shelter Island. Key to determining this value is the maintenance of an accurate record of each property and any improvements that may exist. Since 1999, every property is revalued each year. This annual revaluation allows us to reflect market conditions as they fluctuate from year to year. By maintaining a level of assessment at 100% of market value, property owners can see at a glance our estimate of a property's worth.

In addition, we administer property tax exemptions for senior citizens, veterans, clergy, disabled property owners, volunteer fire fighters and emergency medical technicians (EMTs), non-profit and educational entities, conservation organizations, and agricultural businesses.

Property Tax Exemptions

Exemptions Administered through the Assessor’s Office

Senior Citizen Exemption for the 2026/2027 tax year

• Shelter Island must be the legal primary residence 
• Must be over the age of 65 by December 31^st 
• Income of $58,400 or less gives 5% off overall tax bill, income of $50,000 or less gives 50% off overall of tax bill
• Must supply a copy of their 2024 Federal tax return including all schedules. If no income tax return is filed, we require copies of all 1099s for the 2024 income tax year.
• for first-time applicants: Form RP-467, Application for Partial Tax Exemption for Real Property of Senior Citizens
• for renewal applicants: Form RP-467-Rnw, Renewal Application for Partial Tax Exemption for Real Property of Senior Citizens

Alternative Veterans Exemption

• Shelter Island must be the legal primary residence 
• No age restriction
• Honorable discharge and have served during a period of war, must provide a DD214
• https://www.tax.ny.gov/pdf/current_forms/orpts/rp458a_fill_in.pdf
• https://www.tax.ny.gov/pdf/current_forms/orpts/rp458b_fill_in.pdf

Clergy Exemption

• Shelter Island must be the legal primary residence
• No age restriction
• Must provide proof of seminary school
• https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf

Volunteer Firefighter and Ambulance Worker Exemption

• Shelter Island must be the legal primary residence
• Active member with at least 5 years of service certified by department
• Retired with more than 20 years of active service certified by department
• https://www.tax.ny.gov/pdf/current_forms/orpts/rp466a_vol_fill_in.pdf

The deadline to file an application with the Assessor’s Office is March 1, 2026.

Exemptions Administered through NYS Department of Taxation and Finance

You can register with NYS at www.tax.ny/gov/star or by phone at 518-457-2023 weekdays 

Enhanced STAR Exemption

• Shelter Island must be primary residence
• Must be over the age of 65 by December 31^st 
• Income of $110,750 or less
  1. Savings of approximately $320

Basic STAR Exemption

• Shelter Island must be primary residence
• No age restriction
• Income of less than $250,000 may qualify you for exemption not credit
• If you currently receive the Basic STAR exemption and your income is between $250,000 and $500,000, the program is changing for you. If eligible, you will now receive a check for the STAR credit instead of the reduction on your tax bill.
  1. Savings of approximately $130
• https://www.tax.ny.gov/pit/property/homeowner-benefit-portal.htm

Property Inventory Records

We maintain property inventory and ownership records for the 3,500 properties that make up the Town of Shelter Island. This involves reviewing deeds and transfer of property, change of mailing address, and assisting property owners. In conjunction with the Building Department we update property inventory when a new building permit is issued. This is public information provided online at Shelter Island GIS (Geographic Information System) GIS - Shelter Island  

The Shelter Island GIS website can provide parcel identification, zoning, or generic information about your property by entering in your address.

Challenge of Assessments

The grievance process allows taxpayers to challenge assessments. Each year, a change of assessment notice is sent to all taxpayers. If a taxpayer disagrees with the assessment, the next step is to call or come in and discuss your situation. If this is not satisfactory, the taxpayer can then file a grievance form (available at our office or the ( Department of Taxation and Finance website ). Our staff will assist you in filling out the form if needed. The Board of Assessment Review meets on the third Tuesday in May to hear the grievances.