According to NYS Real Property Tax Law Section 510: failure to mail any such notice or failure of the owner to receive the same shall not prevent the levy, collection, and enforcement of the payment of the taxes on such real property.
The Town of Southampton Assessor’s Office extensively analyzes market data and trends to arrive at fair and equitable assessments. All assessment practices, procedures and statistics are annually audited by the Office of Real Property Tax Services (ORPTS). The latest equalization rate and residential assessment ratio for Southampton as stated by ORPTS is 100%. For details about this process please consult NYS Department of Taxation and Finance.