welcome to:
PORTVILLE, NEW YORK
Your property assessment is derived from land and building information entered by the assessor into the state-
wide assessment system called the “Citrix Server”.  Prior to entering your specific data, the assessor needed to
determine the market value rates that would be applied to 12 different types of land and a dozen or so styles of
buildings so that determination of your property’s value would be consistently applied to other properties using a
common methodology.  The resulting computation is reflected in what is called your “Cost Valuation Report”.  Under
the Freedom of Information Act, you are entitled to receive this report at any time for a price of $0.25 per page.  
Most reports run 2-4 pages.


Land Calculation

Your land is computed using the “Land Rate Table”.  The Land Rate Table is broken down into 12 different
categories by Neighborhood Code.  If you go to
Cattaragus County’s Real Property Services web site, select
Online Property Information, answer “Yes, I accept”, click “Proceed to the Parcel Information…”, and enter your
property’s Tax ID, you will see some detail about your property including the neighborhood code.  Where your
residence is located on your property is called “primary” which will be the most expensive because of embedded
services for power, water and waste.  Remaining land on residential properties usually is classified “residual”
whereas agricultural land is classified by use or usefulness.  Each of these classifications has a valuation per
acre or portion of an acre. If one or more parcels of land were exactly equal in size and classifications, their
respective Land Totals would be the same.  The sum of all land types equals your “Land Total” on your Cost
Valuation Report.


Buildings

The building portion of your assessment is comprised of the main building (your house if this is a residential
property and any outbuildings and improvements.  The assessor determines generally the market value of a square
foot of a style of house and applies that style rate to your residence.  The assessor does similar determination to
outbuildings and improvements.


Total Assessment

The Total Assessment is the sum of the Land Total, Residence (called the RCNLD) and the outbuildings and
improvements (called the Improvements RCNLD).


Summary

You should look carefully at your Cost Valuation Report as close to the March tentative assessment notification as
possible.  If you detect errors, you should contact the assessor to have the errors corrected.  If you do not get
written confirmation from the assessor that the errors have been corrected, your only remedy is to file a
Board of
Assessment Review Complaint Form (RP-524) and submit it on or preferrably before the Board of Assessment
Review Hearing Day in May.
Getting Detail Information About Your Assessment - The Cost Valuation Report
Town Municipal Building
1102 Olean-Portville Rd
PO Box 630
Portville, NY 14770

(716) 933-6658 Office
(716) 933-7877 Fax
contact-us@portville-ny.com