Research

Scope and Content Note

This series consists of appraisals of parcels in Delaware County, selected by the New York State Tax Commission, in conjunction with proceedings brought by the Delaware County Board of Supervisors to reassess the value of properties across various towns and villages in the county. The series consists mainly of bound volumes containing pre-printed forms completed by assessors. There are separate forms for farms, residences, and businesses.

The format of the assessment form varies slightly depending on the type of property being assessed. Forms generally include name of town; street; assessment number; name of property owner; size of assessed lot; number trees and cows; type of soil; description and condition of houses, barns, and other buildings; value set by appraisers; assessment value; and other similar information. Photos of the property and buildings being assessed are frequently attached to the assessment forms.

Summaries of appraisals for various towns are also included. These records list the names of assessed owners; appraisal numbers; condition of buildings; amenities (i.e. electric lights, stoves; running water); acres of land; and other information related to the assessment.