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Welcome to the the Town of Corning, NY online! Minimize
The Town of Corning Offices are located at 20 South Maple St, Corning NY 14830

The Town of Corning was established in 1852. Located in southeastern Steuben County, it has a total area of 37.3 miles. The Town is bordered on the East by the Town of Big Flats, on the North by the Town of Hornby, on the South by The Town of Caton and West by the Town of Erwin. The Town has 56.1 miles of roads. 

Interstate 86 runs through the Town along with State Routes 17, 414, 225, 352. There are two Villages within the Town, the Village of Riverside and Village of South Corning. 

The Town is home to the 550 acre campus of Corning Community College.
Web links Minimize
The 2014 Final Assessment Roll has been posted, please click here to access it.

New York State Consolidated Laws
http://public.leginfo.state.ny.us/menugetf.cgi?COMMONQUERY=LAWS2013

Town Financials Minimize
The Town of Corning 2013 Annual Update Document, 2013 Financials are available in the Document Section of the website and available upon request at the Town Hall in the Town Clerk's Office.
STAR REGISTRATION PROGRAM Minimize
We have now received information regarding the STAR Registration Program through the NYS Department of Tax and Finance. 

This program applies to all homeowners receiving the Basic STAR Exemption. Those who are receiving the Enhanced STAR Exemption do not need to register to continue receiving their STAR benefits. 

Owners may apply online anytime through December 31st, 2013 or call to register (518)-457-2036. You can look up your STAR registration code on the NYS  Department of Tax and Finance website, wait for the letter to come in the mail that containing your STAR registration code, or call their number (518)-457-2036. The link to the online registration can be found below. 

http://www.tax.ny.gov/pit/property/star13/default.htm
NYS TAX FREEZE DETAILS Minimize
New York State
Property Tax Freeze Credit Fact Sheet
Timeline and Requirements for School Districts*
Year Eligibility Requirement
Year 1 (2014-15) Comply with tax cap only
Year 2 (2015-16) Comply with tax cap and submit an efficiency plan by June 1, 2015 that is determined
to be compliant by the State Division of Budget.
* Different rules apply in Buffalo, Rochester, Syracuse, and Yonkers – see page 2.
Timeline and Requirements for Local Governments*
Year Eligibility Requirement
Year 1 (fiscal years Comply with tax cap only
beginning in 2015)
Year 2 (fiscal years Comply with tax cap and submit an efficiency plan by June 1, 2015 that is determined
beginning in 2016) to be compliant by the State Division of Budget.RP-5301-FS (7-14) 2
Credit amounts
As a general rule, the freeze credit will fully reimburse eligible homeowners for increases to their taxes imposed by all jurisdictions
that comply with the eligibility requirements. The freeze credit will be the greater of:
• the actual increase in the homeowner’s tax bill, or,
• the previous year’s tax bill multiplied by an inflation factor (the lesser of 2% or inflation). For 2014 the inflation factor
for school districts is 1.46%.
Homeowners whose tax bills go down, stay the same, or increase less than the inflation factor will receive a credit equal to the
previous year’s tax bill multiplied by the inflation factor.
Calculating increases using baseline year
The increase is calculated as the difference between the homeowner’s taxes in:
• the year before the freeze went into effect (baseline year), and
• the current year.
If the taxing jurisdiction is compliant for both years of the freeze:
• In year one, the credit will be determined based on the tax paid in year one and the tax paid in the baseline year.
• In year two, the credit will be determined based on the tax paid in year two and the tax paid in the baseline year.
If the taxing jurisdiction is only compliant in the second year of the freeze, the credit will be determined based on the tax paid
in the second year and the tax paid in the previous year - not the baseline year.
Exceptions
There are some exceptions. The credit will not reimburse homeowners for increases that are the result of:
• improvements to the property that increase its value,
• changes in a property’s exemption status,
• a jurisdiction-wide reassessment to the extent the increase in the homeowner’s assessed value exceeds the average
change in assessed value.
How to get the credit
Eligible homeowners do not need to do anything to receive the credit. The Tax Department will review eligibility data and
calculate the credit for all qualifying taxing jurisdictions. In the Fall of each of the program’s three years (2014, 2015, 2016), the
department will mail eligible taxpayers a single check that will be the total of the credits for each jurisdiction that is in compliance.
Homeowners who do not receive a check and who believe they are entitled to the credit (or who believe the credit should have
been larger) will be able to contact the Tax Department to have their case reviewed.
Co-ops and mobile homes
The credit for co-ops and mobile homes that are not separately assessed will be calculated as such:
• Co-op owners: the credit will be 60% of the average credit for the jurisdiction.
• Mobile home owners: the credit will be 25% of the average credit for the jurisdiction.
Buffalo, Rochester, Syracuse, and Yonkers
Different rules apply in Buffalo, Rochester, Syracuse, and Yonkers. These cities impose a single levy that includes both city and
Copyright 2012, Town of Corning, NY