RPTL Section 1402. Village assessment options
Records on file as of 08/6/19
A. Non-assessing unit villages (RPTL, § 1402(3))
B. Coterminous towns-villages (RPTL, § 1402(5))
C. Assessing unit villages utilizing town or county roll (RPTL, § 1402(2))
A. Non-assessing unit villages (RPTL, § 1402(3)).
This listing is arranged by county in SWIS code order (split villages that are in multiple counties are included in both counties in the list). The local law (or latest local law) pursuant to which the village has terminated its assessing unit status is noted. If no number is listed, the village was incorporated on or after January 1, 1995 and did not opt to become an assessing unit (RPTL, § 1402(4)).
Counties by alphabetical order
| SWIS | Village name | Year adopted (Local Law no.) | 1st Town roll used {2} |
| (01) Albany County | |||
| 012401 | Ravena | 2000-1 | 2001 |
| 012603 | Menands | 1991-3 | 1991 |
| 013001 | Altamont | 2001-6 | 2001 |
| 013401 | Voorheesville | 2000-1 | 2000 |
| (02) Allegany County | |||
| 022001 | Alfred | 1984-2 | 1984 |
| 022601 | Almond {1} | 1992-1 | 1992 |
| 022801 | Belmont | 1990-1 | 1990 |
| 023001 | Andover | 1989-1 | 1989 |
| 023201 | Angelica | 1990-2 | 1990 |
| 023801 | Bolivar | 1990-1 | 1990 |
| 023803 | Richburg | 1996-1 | 1996 |
| 024001 | Canaseraga | 1986-2 | 1986 |
| 024801 | Cuba | 1986-1 | 1987 |
| 027001 | Wellsville | 1986-1 | 1986 |
| (03) Broome County | |||
| 033001 | Port Dickinson | 1993-1 | 1993 |
| 033601 | Lisle | 1984-1 | 1984 |
| 034401 | Whitney Point | 1993-2 | 1993 |
| 034601 | Endicott | 1984-2 | 1984 |
| 034603 | Johnson City | 1984-13 | 1984 |
| 035001 | Windsor | 1985-1 | 1985 |
| (04) Cattauraugus County | |||
| 042001 | Allegany | 1984-7 | 1984 |
| 042401 | Limestone | 2004-? | 2004 |
| 042801 | East Randolph | 1988-3 | 1988 |
| 043001 | South Dayton | 1997-1 | 1997 |
| 043601 | Ellicottville | 1991-5 | 1991 |
| 044001 | Franklinville | 2002-1 | 2002 |
| 045401 | Little Valley | 1985-8 | 1985 |
| 046401 | Cattaraugus | 2000-1 | 2000 |
| 047001 | Perrysburg | 1984-1 | 1984 |
| 047201 | Gowanda | 2013-3 | 2013 |
| 047401 | Portville | 2002-1 | 2002 |
| 047601 | Randolph | 1987-1 | 1987 |
| 048401 | Delevan | 2000-3 | 2000 |
| (05) Cayuga County | |||
| 052001 | Cayuga | 1984-1 | 1984 |
| 052201 | Weedsport | 1986-1 | 1986 |
| 052401 | Meridian | 1986-1 | 1986 |
| 052403 | Cato | 1999-1 | 1999 |
| 053401 | Aurora | 1984-3 | 1985 |
| 053801 | Port Byron | 1997-2 | 1997 |
| 054201 | Moravia | 1993-3 | 1994 |
| 055401 | Union Springs | 1984-1 | 1984 |
| 055601 | Fair Haven | 1985-1 | 1985 |
| (06) Chautauqua County | |||
| 062201 | Lakewood | 1984-2 | 1984 |
| 062601 | Sinclairville | 1986-2 | 1986 |
| 062801 | Mayville | 1989-3 | 1989 |
| 063001 | Cherry Creek | 1984-1 | 1984 |
| 063601 | Bemus Point | 1992-2 | 1992 |
| 063801 | Celoron | 1984-1 | 1984 |
| 063803 | Falconer | 1984-1 | 1984 |
| 064601 | Forestville | 1991-2 | 1991 |
| 064603 | Silver Creek | 1986-2 | 1986 |
| 064801 | Panama | 1990-1 | 1990 |
| 065801 | Fredonia | 1989-1 | 1989 |
| 066001 | Brocton | 1987-3 | 1987 |
| 066601 | Sherman | 2000-2 | 1990 |
| 066801 | Cassadaga | 1987-1 | 2000 |
| 067201 | Westfield | 1990-3 | 1987 |
| (07) Chemung County | |||
| 072001 | Wellsburg | 2004-2 | 2004 |
| 073001 | Elmira Heights | 1994-3 | 1994 |
| 073401 | Horseheads | 1985-2 | 1985 |
| 073801 | Van Etten | 1986-1 | 1987 |
| 074001 | Millport | 1995-2 | 1995 |
| (08) Chenango County | |||
| 082001 | Afton | 1984-1 | 1984 |
| 082201 | Bainbridge | 1984-3 | 1984 |
| 083001 | Greene | 1984-1 | 1984 |
| 083801 | New Berlin | 1988-4 | 1988 |
| 084601 | Oxford | 1985-2 | 1985 |
| 085601 | Earlville {1} | 1985-1 | 1985 |
| 085603 | Sherburne | 1984-2 | 1984 |
| 086001 | Smyrna | 1986-1 | 1986 |
| (09) Clinton County | |||
| 092201 | Keeseville {1} | 1990-1 | 1990 |
| 092801 | Champlain | 1992-3 | 1992 |
| 092803 | Rouses Point | 1992-4 | 1992 |
| 093401 | Dannemora | 1993-2 | 1993 |
| (10) Columbia County | |||
| 102601 | Chatham | 2013-2 | 2013 |
| 102801 | Philmont | 1989-3 | 1989 |
| 104401 | Kinderhook | 2004-4 | 2004 |
| 104403 | Valatie | 1990-1 | 1990 |
| (11) Cortland County | |||
| 112201 | Homer | 1988-5 | 1989 |
| 112203 | McGraw | 1984-1 | 1984 |
| 113401 | Marathon | 1984-5 | 1984 |
| (12) Delaware County | |||
| 122001 | Andes | 1988-4 | 1989 |
| 122801 | Delhi | 1984-1 | 1984 |
| 123201 | Franklin | 1988-1 | 1988 |
| 124601 | Fleischmanns | 2013-1 | 2013 |
| 124603 | Margaretville | 1999-1 | 1999 |
| 125001 | Sidney | 1985-1 | 1985 |
| 125201 | Hobart | 1989-2 | 1989 |
| 125601 | Walton | 1984-4 | 1984 |
| (13) Dutchess County | |||
| 133001 | Fishkill | 2005-2 | 2007 |
| 133801 | Millerton | 1984-1 | 1984 |
| 134001 | Pawling | 1985-1 | 1985 |
| 134601 | Wappingers Falls | 2003-3 | 2003 |
| 134801 | Red Hook | 1984-1 | 1984 |
| 134803 | Tivoli | 2005-4 | 2005 |
| 135001 | Rhinebeck | 1985-2 | 1985 |
| 135801 | Millbrook | 1984-2 | 1984 |
| (14) Erie County | |||
| 142001 | Alden | 2000-7 | 2000 |
| 142201 | Williamsville | 1986-11 | 1986 |
| 142401 | East Aurora | 1985-20 | 1985 |
| 142801 | Farnham | 1999-1 | 1999 |
| 143001 | Sloan | 1994-1 | 1994 |
| 143003 | Depew | 2008-4 | 2008 |
| 143801 | Springville | 1996-2 | 1996 |
| 144401 | Angola | 2006-3 | 2006 |
| 144801 | Blasdell | 1994-2 | 1994 |
| 144803 | Hamburg | 1989-4 | 1989 |
| 145203 | Lancaster | 1989-5 | 1989 |
| 145601 | Akron | 1986-2 | 1986 |
| 145801 | North Collins | 1986-1 | 1986 |
| 146001 | Orchard Park | 2003-6 | 2003 |
| 146401 | Kenmore | 1986-2 | 1986 |
| (15) Essex County | |||
| 153601 | Port Henry | 1994-2 | 1994 |
| 154001 | Lake Placid | 1994-4 | 1994 |
| 154003 | Saranac Lake {1} | 1984-4 | 1984 |
| 152001 | Keeseville {1} | 1990-1 | 1990 |
| (16) Franklin County | |||
| 162001 | Tupper Lake | 2001-4 | 2001 |
| 163201 | Burke | 1991-1 | 1991 |
| 163401 | Chateaugay | 2002-1 | 2002 |
| 164801 | Malone | 1985-9 | 1985 |
| 165001 | Brushton | 1992-1 | 1992 |
| 164601 | Saranac Lake {1} | 1984-4 | 1984 |
| (17) Fulton County | |||
| 172201 | Broadalbin | 1987-1 | 1989 |
| 173001 | Mayfield | 1987-1 | 1987 |
| 173201 | Northville | 1993-1 | 1993 |
| 173401 | Dolgeville {1} | 1989-1 | 1989 |
| (18) Genesee County | |||
| 182201 | Alexander | 1991-1 | 1991 |
| 182203 | Attica {1} | 2000-1 | 2000 |
| 182601 | Bergen | 2002-4 | 2002 |
| 183401 | Elba | 2005-2 | 2005 |
| 183601 | LeRoy | 1984-4 | 1984 |
| 183801 | Oakfield | 2001-3 | 2001 |
| 184201 | Corfu | 1990-6 | 1990 |
| (19) Greene County | |||
| 192201 | Athens | 1993-1 | 1993 |
| 192601 | Catskill | 1992-1 | 1992 |
| 192801 | Coxsackie | 1999-4 | 2000 |
| 193603 | Tannersville | 2007-4 | 2007 |
| (20) Hamilton County | |||
| 203001 | Speculator | 1987-2 | 1987 |
| (21) Herkimer County | |||
| 212401 | Middleville | 1986-3 | 1986 |
| 212601 | Frankfort | 1987-1 | 1987 |
| 212801 | Ilion | 1984-1 | 1984 |
| 212803 | Mohawk | 1986-3 | 1986 |
| 213001 | Herkimer | 1985-1 | 1985 |
| 213601 | Dolgeville {1} | 1989-1 | 1989 |
| 213803 | Newport | 1987-1 | 1986 |
| 213805 | Poland | 1999-5 | 1999 |
| 214401 | Cold Brook | 1988-1 | 1988 |
| 215601 | West Winfield | 1987-2 | 1987 |
| (22) Jefferson County | |||
| 222001 | Adams | 1985-2 | 1985 |
| 222201 | Alexandria Bay | 1994-1 | 1994 |
| 222401 | Antwerp | 1992-1 | 1993 |
| 222601 | Brownville | 1984-5 | 1984 |
| 222603 | Dexter | 1987-5 | 1987 |
| 222605 | Glen Park | 1987-2 | 1987 |
| 222801 | Cape Vincent | 1984-2 | 1984 |
| 223001 | West Carthage | 1987-7 | 1987 |
| 223201 | Clayton | 1992-1 | 1992 |
| 223401 | Ellisburg | 1987-3 | 1987 |
| 223403 | Mannsville | 1988-1 | 1988 |
| 223801 | Sacketts Harbor | 1992-3 | 1992 |
| 224001 | Black River | 1990-4 | 1990 |
| 224003 | Evans Mills | 1995-2 | 1995 |
| 224401 | Chaumont | 1984-1 | 1984 |
| 225001 | Philadelphia | 1988-1 | 1989 |
| 225601 | Theresa | 1989-6 | 1989 |
| 226001 | Carthage | 1995-4 | 1995 |
| 226003 | Deferiet | 1990-3 | 1990 |
| 226005 | Herrings | 1996-1 | 1996 |
| (23) Lewis County | |||
| 232201 | Castorland | 1999-1 | 1999 |
| 232203 | Copenhagen | 1985-4 | 1985 |
| 232001 | Croghan | 2018-1 | 2018 |
| 232401 | Harrisville | 1984-1 | 1984 |
| 233401 | Port Leyden | 1985-1 | 1985 |
| 233601 | Lowville | 1984-3 | 1984 |
| 233803 | Lyons Falls | 2011-8 | 2011 |
| 234401 | Croghan | 2018-1 | 2018 |
| 235001 | Turin | 1988-1 | 1988 |
| 235401 | Constableville | 1988-1 | 1988 |
| (24) Livingston County | |||
| 242001 | Avon | 1990-4 | 1990 |
| 242201 | Caldonia | 1990-2 | 1990 |
| 242601 | Geneseo | 1990-4 | 1990 |
| 243001 | Leicester | 1989-1 | 1989 |
| 243201 | Lima | 1997-4 | 1998 |
| 243401 | Livonia | 1997-1 | 1997 |
| 243601 | Mt. Morris | 1987-2 | 1987 |
| 243801 | Dansville | 2007-3 | 2007 |
| 244001 | Nunda | 1988-1 | 1988 |
| (25) Madison County | |||
| 252201 | Cazenovia | 1992-2 | 1992 |
| 252401 | DeRuyter | 1984-3 | 1984 |
| 252601 | Morrisville | 1989-3 | 1990 |
| 253201 | Earlville {1} | 1985-1 | 1985 |
| 253203 | Hamilton | 1989-5 | 1989 |
| 253601 | Canastota | 1989-5 | 1989 |
| 253603 | Wampsville | 1997-2 | 1997 |
| 254001 | Madison | 1989-1 | 1989 |
| 254601 | Munnsville | 1989-1 | 1991 |
| 254801 | Chittenango | 1994-4 | 1994 |
| (26) Monroe County | |||
| 263601 | Honeoye Falls | 1989-3 | 1989 |
| 263801 | Spencerport | 1996-6 | 1996 |
| 264001 | Hilton | 1996-1 | 1996 |
| 264403 | Fairport | 1993-3 | 1993 |
| 264601 | Pittsford | 2011-4 | 2011 |
| 264801 | Churchville | 2000-2 | 2000 |
| 265201 | Brockport | 2006-1 | 2006 |
| 265401 | Webster | 2007-4 | 2007 |
| 265601 | Scottsville | 1988-3 | 1998 |
| (27) Montgomery County | |||
| 272001 | Fort Johnson | 1985-2 | 1984 |
| 272003 | Hagaman | 1986-1 | 1986 |
| 272201 | Ames | 1990-1 | 1990 |
| 272203 | Canajoharie | 1999-1 | 1999 |
| 272205 | Ft. Plain | 1998-1 | 1999 |
| 272801 | Fultonville | 1995-1 | 1995 |
| 273201 | Fonda | 1995-2 | 1995 |
| 273401 | Nelliston | 1989-1 | 1989 |
| 273403 | Palatine Bridge | 1990-2 | 1990 |
| 273801 | St. Johnsville | 1994-1 | 1994 |
| (28) Nassau County {2} | |||
| 282015 | Hewlett Bay Park | 2003-1 | 2003 |
| 282017 | Hewlett Harbor | 2004-6 | 2004 |
| 282019 | Hewlett Neck | 1999-12 | 1999 |
| 282037 | Woodsburgh | 2003-1 | 2003 |
| 282043 | Atlantic Beach | 2005-2 | 2006 |
| 282201 | Baxter Estates | 2007-4 | 2007 |
| 282207 | Flower Hill | 2012-7 | 2012 |
| 282221 | Manorhaven | 1986-4 | 1986 |
| 282225 | Munsey Park | 1985-7 | 1985 |
| 282229 | North Hills | 1995-14 | 1995 |
| 282235 | Plandome Heights | 1989-1 | 1989 |
| 282237 | Plandome Manor | 1991-1 | 1991 |
| 282245 | Roslyn Harbor | 2008-3 | 2008 |
| 282401 | Bayville | 2006-1 | 2006 |
| 282413 | Laurel Hollow | 2005-2 | 2005 |
| 282419 | Oyster Bay Cove | 2004-3 | 2004 |
| 282425 | Mill Neck | 2013-3 | 2013 |
| 282427 | Upper Brookville | 2011-3 | 2012 |
| (29) Niagara County | |||
| 292201 | Middleport | 1991-3 | 1991 |
| 292401 | Lewiston | 1990-3 | 1990 |
| 293401 | Youngstown | 1989-4 | 1989 |
| 293801 | Barker | 1991-4 | 1991 |
| 294201 | Wilson | 1985-1 | 1985 |
| (30) Oneida County | |||
| 302201 | Oriskany Falls | 2003-1 | 2003 |
| 302601 | Boonville | 1988-2 | 1988 |
| 302801 | Bridgewater | 1989-1 | 1989 |
| 303001 | Camden | 2018-1 | 2018 |
| 304001 | Clinton | 1990-2 | 1990 |
| 304601 | Waterville | 1992-1 | 1992 |
| 305001 | Clayville | 1990-2 | 1991 |
| 305201 | Remsen | 1988-1 | 1988 |
| 305801 | Holland Patent | 1988-1 | 1988 |
| 305803 | Prospect | 1988-1 | 1988 |
| 305805 | Barneveld | 1988-1 | 1988 |
| 306001 | Oneida Castle | 1989-1 | 1989 |
| 306003 | Vernon | 1994-3 | 1995 |
| 307001 | Oriskany {1} | 1996-1 | 1995 |
| 307003 | Whitesboro | 1989-2 | 1989 |
| 307005 | Yorkville | 1989-4 | 1989 |
| (31) Onondaga County | |||
| 312001 | Camillus | 1988-1 | 1988 |
| 312201 | North Syracuse | 1987-6 | 1987 |
| 312601 | East Syracuse | 2011-1 | 2011 |
| 312801 | Elbridge | 1986-1 | 1986 |
| 312803 | Jordan | 1986-3 | 1986 |
| 313001 | Fabius | 1999-1 | 1999 |
| 313201 | Solvay | 1996-5 | 1996 |
| 313601 | Baldwinsville | 1988-5 | 1989 |
| 313801 | Fayetteville | 1988-4 | 1988 |
| 313803 | Manlius | 1988-2 | 1988 |
| 313805 | Minoa | 1988-2 | 1988 |
| 314001 | Marcellus | 1989-1 | 1989 |
| 314801 | Liverpool | 1989-3 | 1989 |
| 315001 | Skaneateles | 2010-11 | 2010 |
| 315401 | Tully | 1990-8 | 1990 |
| (32) Ontario County | |||
| 322605 | Bloomfield | 1990-2 | 1990 |
| 323201 | Rushville {1} | 1997-1 | 1997 |
| 323601 | Manchester | 1996-1 | 1996 |
| 323603 | Shortsville | 1984-2 | 1984 |
| 323605 | Clifton Springs | 1990-2 | 1990 |
| 323801 | Naples | 1984-1 | 1984 |
| 324001 | Phelps | 1986-1 | 1986 |
| 324801 | Victor | 1986-1 | 1986 |
| (33) Orange County | |||
| 332001 | Washingtonville | 2016-3 | 2017 |
| 332003 | South Blooming Grove | see RPTL, §1402(4) | |
| 332201 | Chester | 2010-2 | 2011 |
| 332401 | Cornwall-on-Hudson | 2012-2 | 2012 |
| 333001 | Goshen | 1995-4 | 1995 |
| 333401 | Maybrook | 1993-5 | 1994 |
| 333601 | Highland Falls | 2002-1 | 2002 |
| 333801 | Unionville | 1992-2 | 1992 |
| 334001 | Monroe | 1984-2 | 1984 |
| 334003 | Harriman | 1985-2 | 1985 |
| 334203 | Montgomery | 1990-5 | 1990 |
| 334205 | Walden | 1993-5 | 1993 |
| 334401 | Otisville | 2010-1 | 2010 |
| 335809 | Woodbury | see RPTL, §1402(4) | |
| (34) Orleans County | |||
| 342001 | Albion | 2004-2 | 2004 |
| 343201 | Holley | 1984-1 | 1984 |
| 343401 | Medina | 2001-5 | 2001 |
| 343801 | Lyndonville | 1993-1 | 1993 |
| (35) Oswego County | |||
| 352001 | Altmar | 1989-2 | 1989 |
| 352601 | Cleveland | 1988-1 | 1988 |
| 353001 | Hannibal | 1989-2 | 1989 |
| 353201 | Central Square | 1993-2 | 1993 |
| 353401 | Mexico | 2003-3 | 2003 |
| 354601 | Parish | 1997-3 | 1997 |
| 355001 | Pulaski | 1986-2 | 1986 |
| 355201 | Lacona | 1984-1 | 1984 |
| 355203 | Sandy Creek | 1985-1 | 1985 |
| 355401 | Phoenix | 1989-1 | 1989 |
| (36) Otsego County | |||
| 362201 | Gilbertsville | 1984-1 | 1984 |
| 362401 | Cherry Valley | 1984-1 | 1984 |
| 363401 | Laurens | 1985-1 | 1985 |
| 364001 | Milford | 1984-2 | 1984 |
| 364201 | Morris | 1984-2 | 1984 |
| 364801 | Otego | 1986-4 | 1986 |
| 365601 | Richfield Springs | 1984-1 | 1984 |
| 366201 | Unadilla | 1989-2 | 1989 |
| (37) Putnam County | |||
| 372601 | Cold Spring | 1989-1 | 1989 |
| 372603 | Nelsonville | 1989-3 | 1989 |
| 373001 | Brewster | 1984-1 | 1984 |
| (38) Rensselaer County | |||
| 383001 | Nassau | 2017-2 | 2018 |
| 383003 | East Nassau | See RPTL, §1402(4) | 1998 |
| 383601 | Valley Falls | 2016-1 | 2017 |
| 384201 | Schaghticoke | 1986-2 | 1986 |
| 384203 | Valley Falls | 2016-1 | 2017 |
| 384401 | Casteton-on-Hudson | 2011-4 | 2011 |
| (39) Rockland County | |||
| 392005 | Nyack | 1990-6 | 1990 |
| 392203 | West Haverstraw | 2002-1 | 2002 |
| 392205 | Pomona | 2009-2 | 2009 |
| 392401 | Grand-View-on-Hudson | 1990-4 | 1990 |
| 392407 | South Nyack | 2009-1 | 2009 |
| 392602 | New Square | 1990-1 | 1990 |
| 392603 | Sloatsburg | 1990-6 | 1990 |
| 392607 | Suffern | 1992-6 | 1992 |
| 392611 | Wesley Hills | 2000-2 | 2000 |
| 392613 | New Hempstead | 1983-6 | 1983 |
| 392615 | Chestnut Ridge | 1986-1 | 1986 |
| 392617 | Montebello | 1986-1 | 1986 |
| 392619 | Kaser | 1991-3 | 1991 |
| 392621 | Airmont | 1992-2 | 1992 |
| (40) St. Lawrence County | |||
| 402201 | Canton | 2001-9 | 2001 |
| 402203 | Rensselaer Falls | 1992-4 | 1993 |
| 403001 | Richville | 2000-1 | 2000 |
| 403401 | Edwards | 2009-1 | 2009 |
| 404001 | Gouverneur | 1997-6 | 1997 |
| 404201 | Hammond | 1993-2 | 1993 |
| 404401 | Hermon | 2001-1 | 2001 |
| 406001 | Morristown | 1990-3 | 1990 |
| 406201 | Norwood | 2007-1 | 2007 |
| 406401 | Heuvelton | 1989-2 | 1989 |
| 407403 | Potsdam | 1998-2 | 1999 |
| 408201 | Waddington | 2008-1 | 2008 |
| (41) Saratoga County | |||
| 412001 | Ballston Spa | 2019-2 | 2020 |
| 412601 | Corinth | 1988-3 | 1989 |
| 413201 | Galway | 1990-1 | 1990 |
| 414001 | Round Lake | 1994-2 | 1994 |
| 414401 | South Glens Falls | 2011-4 | 2011 |
| 415001 | Schuylerville | 1992-1 | 1992 |
| 415201 | Stillwater | 1991-1 | 1991 |
| (42) Schenectady County | |||
| 422001 | Delanson | 2005-5 | 2005 |
| 422201 | Scotia | 1987-5 | 1987 |
| (43) Schoharie County | |||
| 432601 | Cobleskill | 1984-1 | 1984 |
| 433001 | Esperance | 1985-1 | 1984 |
| 433801 | Middleburg | 1987-2 | 1987 |
| 434001 | Richmondville | 1984-1 | 1984 |
| 434201 | Schoharie | 1986-3 | 1986 |
| 434601 | Sharon Springs | 1993-2 | 1993 |
| (44) Schuyler County | |||
| 442001 | Odessa | 1986-1 | 1986 |
| 442401 | Watkins Glen | 1992-8 | 1993 |
| 442403 | Montour Falls | 2007-6 | 2007 |
| 442601 | Burdett | 2006-1 | 2006 |
| (45) Seneca County | |||
| 452001 | Interlaken | 1987-1 | 1987 |
| 452201 | Waterloo | 1989-1 | 1989 |
| 452601 | Lodi | 1984-1 | 1984 |
| 452801 | Ovid | 1988-1 | 1988 |
| (46) Steuben County | |||
| 462001 | Addison | 2001-2 | 2001 |
| 462201 | Avoca | 1990-1 | 1990 |
| 462401 | Bath | 1991-5 | 1992 |
| 462403 | Savona | 1995-7 | 1995 |
| 463201 | Canisteo | 1997-1 | 1997 |
| 463601 | Cohocton | 2001-1 | 2001 |
| 463801 | Riverside | 1997-1 | 1997 |
| 463803 | South Corning | 1986-1 | 1986 |
| 464201 | Painted Post | 2009-1 | 2009 |
| 465203 | Arkport | 1989-4 | 1989 |
| 465205 | North Hornell | 1988-2 | 1988 |
| 467201 | Hammondsport | 1995-2 | 1995 |
| 467401 | Wayland | 1990-2 | 1991 |
| (47) Suffolk County | |||
| 472205 | Old Field | 1996-3 | 1996 |
| 472209 | Poquott | 1991-3 | 1991 |
| 472401 | East Hampton | 1991-2 | 1990 |
| 473401 | Head Of The Harbor | 2008-4 | 2009 |
| 473403 | Nissequogue | 1989-9 | 1989 |
| 473405 | Vlg. of the Branch | 1995-1 | 1995 |
| 473601 | North Haven | 1984-2 | 1984 |
| 473603 | Quogue | 2009-7 | 2009 |
| 473607 | Westhampton Beach | 2009-8 | 2009 |
| 473615 | Sagaponack | see RPTL, §1402(4) | 2005 |
| 473801 | Greenport | 1989-6 | 1989 |
| (48) Sullivan County | |||
| 482201 | Jeffersonville | 1988-1 | 1988 |
| 482801 | Woodbridge | 1994-8 | 1994 |
| 483601 | Liberty | 1995-10 | 1995 |
| 484001 | Bloomingburg | 1985-2 | 1985 |
| 484003 | Wurtsboro | 1988-1 | 1988 |
| 484601 | Monticello | 1993-3 | 1993 |
| (49) Tioga County | |||
| 492401 | Candor | 1991-1 | 1991 |
| 492601 | Newark Valley | 2006-2 | 2006 |
| 492801 | Nichols | 2006-1 | 2006 |
| 493001 | Owego | 2003-2 | 2003 |
| 493401 | Spencer | 1986-1 | 1986 |
| 492001 | Waverly | 2020-2 | 2020 |
| (50) Tompkins County {2} | |||
| 502401 | Dryden | 1996 | |
| 502403 | Freeville | 1996 | |
| 502801 | Groton | 1996 | |
| 503001 | Cayuga Heights | 1996 | |
| 503201 | Lansing | 1996 | |
| 503601 | Trumansburg | 1996 | |
| (51) Ulster County | |||
| 513801 | New Paltz | 1985-9 | 1985 |
| 514801 | Saugerties | 1987-3 | 1987 |
| 515601 | Ellenville | 2017-3 | 2018 |
| (52) Warren County | |||
| 522201 | Lake George | 1991-3 | 1991 |
| (53) Washington County | |||
| 532001 | Argyle | 1993-1 | 1993 |
| 532601 | Greenwich | 2016-6 | 2017 |
| 532801 | Fort Ann | 1991-4 | 1992 |
| 533001 | Fort Edward | 1987-3 | 1987 |
| 533201 | Granville | 1990-3 | 1990 |
| 533401 | Greenwich | 2016-6 | 2017 |
| 534401 | Hudson Falls | 1989-2 | 1989 |
| 534801 | Salem | 1984-2 | 1984 |
| 535201 | Whitehall | 1994-1 | 1994 |
| (54) Wayne County | |||
| 542001 | Newark | 1992-5 | 1992 |
| 542201 | Wolcott | 1988-1 | 1988 |
| 542401 | Clyde | 1994-3 | 1994 |
| 542801 | Lyons | 1992-3 | 1992 |
| 543001 | Macedon | 1991-1 | 1991 |
| 543601 | Palmyra | 1991-2 | 1991 |
| 544201 | Sodus | 1984-2 | 1984 |
| 544203 | Sodus Point | 1984-1 | 1984 |
| 544801 | Red Creek | 1988-2 | 1988 |
| (55) Westchester County | |||
| 552601 | Ardsley | 2011-4 | 2011 |
| 552603 | Dobbs Ferry | 2016-7 | 2017 |
| 552605 | Elmsford | 2016-7 | 2017 |
| 552607 | Hastings-on-Hudson | 2016-3 | 2017 |
| 552609 | Irvington | 2011-7 | 2011 |
| 552611 | Tarrytown | 2016-7 | 2017 |
| 553203 | Mamaroneck | 2014-12 | 2014 |
| 553405 | Briarcliff Manor | 2000-4 | 2000 |
| 554203 | Ossining | 1989-5 | 1989 |
| 554403 | Pelham | 1992-3 | 1992 |
| 554405 | Pelham Manor | 1998-3 | 1998 |
| 554801 | Port Chester | 2004-13 | 2004 |
| 554805 | Rye Brook | 2004-21 | 2004 |
| (56) Wyoming County | |||
| 562001 | Arcade | 2020-1 | 2020 |
| 562201 | Attica {1} | 2000-1 | 2000 |
| 562601 | Castile | 2007-2 | 2007 |
| 562603 | Perry | 1984-2 | 1984 |
| 563201 | Gainesville | 2011-4 | 2011 |
| 563801 | Wyoming | 2004-1 | 2004 |
| 564401 | Pike | 1989-1 | 1989 |
| 564801 | Warsaw | 2010-4 | 2010 |
| (57) Yates County | |||
| 572201 | Penn Yan | 1989-8 | 1989 |
| 573201 | Rushville {1} | 1997-1 | 1997 |
| 573401 | Dundee | 1990-1 | 1990 |
| 573601 | Dresden | 1991-1 | 1991 |
B. Coterminous towns-villages (RPTL § 1402(5)).
This listing is arranged in county code and name/village name order. These villages, which are coterminous with the territory of the town in which they are located, produce a single assessment roll for both town and village purposes in accordance with the provisions of Section 17-1722-a of the Village Law.
- (01) Albany County
- Green Island
- (02-25) Reserved
- (26) Monroe County
- East Rochester
- (27-29) Reserved
- (30) Oneida County
- Sherrill
- (31-54) Reserved
- (55) Westchester County
- Harrison
- Scarsdale
- (56-57) Reserved
C. Assessing unit villages utilizing town or county roll (RPTL § 1402(2)).
This listing is arranged in county code and name/village name order. Split villages that are in two counties are included in both counties in the list. These villages listed have adopted and filed resolutions pursuant to RPTL § 1402(2) indicating that village assessments are based on the town(s) or county assessment roll(s), so far as practicable. The date of the latest resolution is listed.
| County | Village | Resolution date |
|---|---|---|
| (01–02) (reserved) | ||
| (03) Broome County | Deposit {1} | 4/7/87 |
| (04–11) (reserved) | ||
| (12) Delaware County | Deposit {1} | 4/7/87 |
| (20–27) (reserved) | ||
| (28) Nassau County | Island Park | 2/5/87 |
| Lawrence | 10/14/57 | |
| Malverne | 1/5/66 | |
| South Floral Park | 8/14/79 | |
| East Williston | 11/8/76 | |
| Great Neck Plaza | 7/18/79 | |
| Kensington | 10/24/90 | |
| Old Westbury | 7/9/41 | |
| Plandome | 3/10/87 | |
| Roslyn Estates | 1/4/88 | |
| Saddle Rock | 10/2/50 | |
| Sands Point | 2/26/91 | |
| Brookville | 3/10/87 | |
| Centre Island | 9/4/79 | |
| Cove Neck | 4/16/79 | |
| Farmingdale | 7/16/79 | |
| Lattingtown | 7/20/78 | |
| Old Brookville | 3/16/87 | |
| Massapequa Park | 10/19/53 | |
| Matinecock | 7/17/79 | |
| Sea Cliff | 8/10/87 | |
| Muttontown | 7/9/79 | |
| (29) (reserved) | ||
| (30) Oneida County | Sylvan Beach | 1/29/79 |
| (31–32) (reserved) | ||
| (33) Orange County | Kiryas Joel | 2/2/78 |
| Warwick | 8/13/79 | |
| (34–37) (reserved) | ||
| (38) Rensselaer County | Nassau | 12/12/78 |
| Hoosick Falls | 4/24/18 | |
| (39) Rockland County | Hillburn | 2/11/87 |
| (40) St. Lawrence County | Massena | 7/16/79 |
| (41–46) (reserved) | ||
| (47) Suffolk County | Port Jefferson | 7/25/79 |
| Lake Grove | 1/26/70 | |
| Sag Harbor | 10/6/87 | |
| Huntington Bay | 1/31/89 | |
| Lloyd Harbor | 10/18/36 | |
| Northport | 9/1/87 | |
| Brightwaters | 12/10/60 | |
| Dering Harbor | 3/3/73 | |
| (48–52) (reserved) | ||
| (54) (reserved) | ||
| (57) (reserved) |
Notes:
{1} Split village located in more than one county.
{2} For villages in Nassau County, the year shown is the 1st county roll used. For Tompkins County, separate village assessment rolls were eliminated pursuant to 1996 Tompkins Co. Local Law No. 2. Beginning with 1997-98 village fiscal years, village taxes are to be levied on the village portion of the latest county-prepared town assessment roll.
{3} Greenwich, a split village, uses the town of Greenwich’s roll, but not the town of Easton's roll. Superseded by Local Law No. 2016-6, which states that the village of Greenwich shall be levied on the applicable part of the towns of Greenwich and Easton assessment rolls.
Updated: