Acting assessor lays out 2025 property tax timeline; city equalization at 97%

Michelle Delcox, the city’s acting assessor, told the Ogdensburg City Council on Tuesday that the 2025 real property tax cycle is underway and outlined key dates for exemptions, tentative assessments and grievance hearings.

“April 1 is our taxable status, exemption filing date,” Delcox said, explaining that exemption applications must be filed by that date. She also said tentative assessment notices were mailed to property owners this week and that the city’s grievance day will be June 10, with sessions from 10 a.m. to noon, 2–4 p.m. and 6–8 p.m.

The nut graf: the assessment calendar matters because it sets deadlines for property owners to challenge valuations that feed into the tax roll and into how escrow and mortgage payments are calculated. Delcox and councilors discussed that recent assessment changes have caused “sticker shock” for homeowners whose escrow accounts were adjusted after market-driven assessment increases.

Delcox described how the process works: assessors review permits and property changes through the winter and spring, mail change-of-assessment notices, attempt to reach stipulated agreements with owners and, when necessary, handle appeals before the Board of Assessment Review. “We actually received those [tentative roll] today when I went and picked up the tentative roll. So those were put in the mail already,” she said.

On the city’s equalization rate, Delcox told the council, “We are our equalization rate at this point is at 97%.” She said staff will meet to develop a plan “to get us back up to 100% and hopefully keep us at 100%,” noting the city historically maintained a 100% rate when a full-time assessor conducted neighborhood-level reviews.

Councilors and staff discussed practical effects: Delcox said a parcel assessed at $80,000 but sold at $130,000 is one common cause of an equalization change because the state compares assessed values to market sales. She emphasized that the equalization rate is applied broadly and may not reflect every property’s exact market position.

Several speakers flagged how assessment changes can produce large, temporary increases in homeowners’ escrow demands even when the tax bills themselves decrease. Delcox explained banks sometimes only adjust escrow accounts after assessments or tax changes appear on the tax rolls, which can amplify homeowner surprise.

Delcox also walked the council through appeal logistics: owners may arrange stipulated agreements with the assessor before grievance day; otherwise they can appear before the Board of Assessment Review on grievance day. She advised that if property owners remain unhappy after the board’s decision they may pursue small claims or further remedies under the assessment appeal process.

Ending: councilors asked staff to circulate Delcox’s presentation in writing and to return with follow-up materials. Delcox said she will post assessment-calendar information on the city website and that staff will meet next week to coordinate steps to address the equalization rate.