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Each year in January my boss, which is also the company owner, calls each employee in and reviews how they've done. He will then give you a cost-of-living adjustment and a raise on top of that.

I've only been here about a year so I've only had one of these meetings with my boss. He said I obviously won't be getting a raise yet because I've only been here two months (at the time), but he still wanted to meet with me to see how I like the job so far. Not receiving a raise yet is completely understandable from my perspective so that's not an issue.

However my questions is, next year when he hands raises out, should I just accept what he gives me or would it be better to try to negotiate? From what I've seen and heard, it sounds like he just says "your new salary is $XX,XXX."

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should I just accept what he gives me or would it be better to try to negotiate?

In this case, prior to the meeting with the owner, I would do a good bit or research and see what you are actually worth on the market. There are tons of online free resources to allow you to see what the market will bear for your skills factoring in experience, locale, etc.

Once you have this data, see what the owner offers you in terms of an increase, and if it is in line with what your research indicates, your good to go. If not present the owner with the data and ask for a raise that keeps you in line with the market.

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    the OP can also include examples of high performance, which ideally reflects what the OP did to make/save the company money, either directly or indirectly (helped acquire new business, reduced office expenses) – mcknz Aug 27 '18 at 21:40
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should I just accept what he gives me or would it be better to try to negotiate?

If the offer is fair, then just take it. Negotiating with some bosses leads to issues, and you will only have been there a year and a couple of months. 2 years would be a different story.

I'd only worry if the raise was ridiculous or I wasn't getting a raise at all.

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It is worth negotiating, but at the time he's handing out the raises it is exceedingly likely that the number has already gone through upper management review and/or HR/payroll and is unlikely to be changed.

Instead, start discussing with him ahead of time in your one-on-one meetings. (Don't have those? Start them.) You should be discussing your performance more than once a year for sure, and if you believe you deserve a certain amount of raise (hopefully backed up with information like your market worth), you need to seed that into the discussions earlier rather than later if you want them to be taken into account.

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