The Assessor is obligated by New York State Real Property Tax law to maintain assessments at a uniform percentage of market value, which for the Town and Village of Victor is 100%. In order to maintain a uniform assessment roll, each year the Assessor will analyze all the properties in the municipality to determine if any assessments need to be adjusted. This analysis involves comparing the sale prices of properties that have sold to their current assessments to determine how close the property assessments are to the actual sale prices. When the assessments in an area, or neighborhood, appear to vary from the actual sale prices, the assessments are adjusted and are reestablished at the current market value. The Assessor may need to conduct physical inspections for reappraisals of properties. Every assessing unit should be keeping all assessments at a fair and uniform level every year. Every year the roll, with preliminary or tentative assessments, is made available for public inspection on May 1st. The assessment roll contains every parcel located within the Town and Village and shows tax account numbers, individual assessments, real property tax exemptions, property owners, property addresses, tax billing addresses and acreage. After the Board of Assessment Review (BAR) has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final on July 1st. The Assessor signs an affidavit certifying that to the best of his/her knowledge the assessments set forth in the assessment roll are at 100% of full market value.