In New York State, the role of the County Treasurer primarily focuses on the management of the County’s finances, including budgeting, accounting and overseeing the collection of various revenues. While the County Treasurer plays an essential role in the financial operations of the County, her functions do NOT include assessing property values or determining property tax levies or property tax rates. The County Treasurer is NOT directly responsible for the administration or assessment of real property taxes; the Treasurer functions as the chief financial officer for managing County funds. This separation of duties helps ensure a checks-and-balance system in the administration of local taxes.
Under New York State Law, the assessment of property for tax purposes falls under the authority of local Town assessors and Town boards; NOT the County Treasurer. Each municipality assesses properties to determine their market value for tax purposes. Local governments (Villages, Towns and School districts) determine the total tax levy based on their budget needs and then set tax rates based on their taxable assessed values. The County Treasurer does NOT set these rates or decide which properties are assessed.
While the County Treasurer may collect delinquent property taxes on behalf of the County itself, they are not involved in the assessment process. Their duties revolve around the collecting of funds, managing receivables and ensuring proper documentation of all financial transactions. After property taxes are collected, the County Treasurer may distribute funds to various local entities, however she does NOT influence how much revenue is needed or the assessment of properties.
To clarify the misunderstanding of tax rates, over the course of the last ten years; the Allegany County tax rate has decreased each year. In order to maintain the reduction in real property taxes Allegany County has focused on budget optimization, shared services, consolidation services that lower operational costs and increasing revenue from other sources. Allegany County has used fund balance and unanticipated increases in revenue such as American Rescue Plan Act (ARPA) funds, increases in interest earnings and increases in sales tax revenue to offset any real property tax increase. These other sources of revenue have allowed Allegany County to pay as we go for large equipment purchases, capital projects and other ongoing liabilities of the County; thus allowing the County to avoid incurring debt in the form of short and long-term borrowing debt for the previous mentioned purchases and projects. This has been achieved all while staying under the two percent property tax cap and statutory constitutional tax limit.
These examples illustrate how Allegany County has managed to reduce property taxes through different strategies, addressing the balance between funding essential services and ensuring affordability for residents.
The snapshot below indicates how property taxes have steadily declined from 2015 to 2025; on average the rate has dropped $3.69 per $1,000 of taxable value over these ten years. The current 2025 average tax rate of $12.77 is lower than the tax rate we paid per thousand in 2004 ($13.66). This is a result of sound fiscal responsibility by the Allegany County Board of Legislators, the County Budget Officer and all County departments.
If you are looking for more specific data, please reach out to me at jenna4treas@gmail.com.
Respectfully Submitted,
Jenna L. Kelley
