HAMMOND — Five years ago, a house on Megan Lane with about an acre of land was assessed for $174,800.
This year, that parcel along the St. Lawrence River has been assessed for $300,000.
Stephen E. Teele, the town's assessor, and the Hammond town board have been criticized by some property owners who argue that their assessments, particularly waterfront parcels, have escalated too fast over the past few years.
This year, town residents saw their assessments increase by an average of 20 percent on the heels of an 8.9 percent average hike in 2008.
Upset about the double-digit increase, 107 Hammond property owners filed grievances last spring seeking lower assessments. That included eight who continued the process by taking their complaints to small claims court, with four of those successful at getting a reduction, according to Mr. Teele.
To keep the town's assessment roll at 100 percent of market value, Mr. Teele said, he had to increase 2009 assessments on nearly all 1,800 parcels in the town.
Overall, the town's total assessed valuation increased from $175.4 million in 2008 to $209.6 million this year.
"Since I started as assessor here six years ago, the value of waterfront property along the St. Lawrence River has doubled," Mr. Teele said Wednesday. "But it's not only along the river. Other parcels in Hammond have increased in value as well."
Mr. Teele, a Lisbon resident, also is assessor for the town and village of Canton.
Not keeping property at full value can have a negative impact on how much of a property tax reduction town residents receive from the STAR (school tax relief) program, according to James E. Langtry, a Hammond Town Council member.
Higher equalization rates also result in lower tax rates, although not necessarily in lower tax bills.
Mr. Langtry said many of the assessment complaints have been lodged by Hammond residents who are opposed to developing wind power in the town.
Even though the two issues are separate, he said, some members of the Concerned Residents of Hammond group are trying to connect them by criticizing the board about wind power and lodging complaints about the town's rising assessments.
"It's the same people all the time doing all the complaining," Mr. Langtry said. "As a town board, our goal is to keep property values at 100 percent, which doesn't make taxes go up. People do not understand that, or they don't listen, or they don't want to understand."
Jane B. Powers, St. Lawrence County's director of the real property tax office, said that after several years of steady increases, prices for real estate throughout the county appear to be leveling off.
Data that will be released early next year by the state will determine whether she's accurate.
"Things are getting caught up. We don't expect to see major increases next spring because the market has leveled off across St. Lawrence County, even in Hammond," Mrs. Powers said.
However, Mr. Teele said, there are still occasions when property sells for much more than it has been assessed for.
For instance, in August a riverfront parcel that was assessed for $230,000 sold for $360,000, he said, noting that the parcel on Indian Point Road included a house on about a half acre of land.
"Those are the kind of things I look at when I determine assessments," Mr. Teele said.