MAYVILLE - A countywide assessing program might not be in the best interest of Chautauqua County taxpayers.

For one thing, any money that is saved might be eaten up by the local governments that don't have to pay for their assessing departments anymore. In that case, nothing would be passed onto the taxpayer.

''No matter how efficient it is, we know it's going to be an added expense for taxpayers because that's how government works,'' said Legislator Larry Barmore, R-Gerry.

''I'm not sure it's going to save the county money,'' said Alice Growley, county real property services director.

But then again, it might be in the best interest of property taxpayers. Whether it saves money or not, a countywide assessing program would establish a uniform assessing framework that does not exist right now.

In Fredonia, it's been decades since many houses have had their property values adjusted. In Jamestown, assessments are kept at 100 percent market value - in other words, they are valued at exactly what they would sell for if they were sold, give or take.

And lawmakers fear that local assessors - who are hired by the local town board or city council - sometimes serve the interests of their parent municipality instead of truly ensuring each house is fairly assessed so the property tax burden is fairly distributed.

''If we leave it to the municipalities, you will have exactly what you have today, or maybe even worse,'' said Legislator David Wilder, D-Silver Creek. ''The current status quo serves the purpose of the local municipalities.''

Another concern about local assessors is their susceptibility to local concerns. It's easier for them to drop the price on a house when the occupants come and complain, but there's no one to stand up for the abandoned home next door, says Legislator Stephen Keefe, D-Fredonia and Administrative Services Committee chairman.

And situations end up arising where one home is assessed at a significantly smaller value than the dilapidated home next door. That higher assessment value means the county will have to pay the municipality more on back taxes owed by the delinquent property owner since the county reimburses its local governments for all back taxes.

All these issues are being taken into consideration as county lawmakers review a study outlining the pros and cons of establishing a centralized assessing department, as well as alternatives to the current framework.

The responsibility of reviewing the study has been left to the legislature's Administrative Services Committee, which began discussing the issue for the first time this week.

One thing is certain - if there is to be a change, it will have to win over the support of Chautauqua County residents since a major change like that would have to appear on the ballot as a referendum.

One of the biggest challenges, says Ms. Growley, will be bringing every municipality in Chautauqua County up to 100 percent market value, an undertaking that could receive substantial state subsidies. After that, keeping the assessments at 100 percent market value might not be that tough.

''Once it's at 100 percent I don't think we're going to have that much trouble keeping it up,'' she said. ''In a lot of rural sections, the market isn't changing as much.''

And the assessing process might be fairer if the assessor doesn't live three doors down, Keefe said.