All 3,000 parcels in the town were assessed, Mazzotte said. The revaluation brought Moriah's total assessed value from $270 million to $302 million, he said.
Responding to the criticism, Mazzotte said statistics don't support the concerns of many residents.
"People say the economy is bad, that home prices are down," he said. "Local (property) sales don't reflect that."
He also disputed the notion that higher assessments lead to higher taxes. In fact, he said, if local government holds the line on spending people with an 11 percent assessment increase will see a slight tax decrease in 2009.
Scozzafava acknowledged assessments don't raise taxes.
As an example, he told residents of his own assessment, which has increased from $72,300 in 2003 to $90,400 in 2009. In that same period, his town and county taxes decreased by about $20 a year.
Mazzotte said failing to keep the local assessment roll current will cost taxpayers in the long run as the state lowers exceptions, such as the STAR program.
Roy agreed with the need for full market value assessment.