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Village Tax and Assessment Rolls


A great many tax rolls exist for the various towns within the County. Until recently, the villages too formed separate assessment units and issued collection warrants every year to cover municipal expenses. 

Since the 1890s properties within a village have been listed as a part of whatever town or towns they lie in, and then in June the separate village taxes are paid based on the town rolls. However, a few old village tax rolls do still exist, and as transcriptions are completed they will be posted on this site. The index will be updated as each new batch of rolls is added.

Depending on the year, an assessment roll or assessor's book will contain more or less information. Many of the village rolls distinguish between houses on single lots, stores, other businesses, vacant lots and pasture or other agricultural land. It was the assessor's job to estimate the value of each piece of property; when this was completed, the amount of tax was computed and a warrant issued by the village directing that the sums listed in the book were to be collected. In a few cases both the assessor's book and the collector's book survive, and the posted version is a composite, with additions and corrections marked with brackets.

The names are listed under the initial of the surname. A compiled Index can be consulted to guide you to the years each person was listed on the roll.

PENN YAN
 

1841 1847 1853
1845 1850 1856
1846 1852 1857? (nd; after 1856)

INDEX