Grievance Procedures - Assessor

Challenge Your Assessment – Informal Procedure

Every property owner has a right to discuss their assessment with the Office of the Assessor. You may contact the office at any time to discuss the reasons you feel that your assessment should be changed. If an inspection of the property is required to confirm condition and use, the office may request a time to visit the property.

Although the Town endeavors to maintain a fair and equitable assessment roll each year, we welcome feedback from the community to maintain accurate records and values.

Challenge Your Assessment – Formal Procedure

If you are dissatisfied with your assessment as it appears on the Tentative Assessment Roll published on June 1, you may file for a hearing before the Board of Assessment Review (BAR) on or before (but no later than) the third Tuesday in June. You may not seek further remedies if you do not first file with the BAR. You may or may not appear in person before the board as you see fit, but you must file a complaint form mandated by ORPTS and a Grievance Questionnaire required by the BAR.

The Board of Assessment Review will meet this year on June 18, 2024 from 4:30pm – 8:30pm to hear any complaints regarding assessments.

• ORPTS Grievance Form: http://www.tax.ny.gov/pdf/current_forms/orpts/rp524_fill_in.pdf
• Grievance Form Instructions: http://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
• pdf Grievance Questionnaire - Board of Assessment Review (155 KB)

Board of Assessment Review Results

You will be notified of the decision of the BAR no later than September 15th. If you are not satisfied with that decision and are the owner of an owner-occupied one, two or three-family house, you may file for Small Claims Assessment Review (SCAR). The standard of evidence is the same as that before the BAR and you do not need an attorney. Your grievance will be heard by a SCAR hearing officer and his or her decision is final. The filing form and instructions may be found at: http://www.nycourts.gov/litigants/scar/

Tips on Grievance Procedures

Matters such as your ability to pay your taxes or the extent to which you use the facilities and services paid for by your taxes (“I have never had any children in the public schools.”) may seem important to you, but they are not relevant in the grievance process. The assessor may consider only the fair market value of your property. The burden of proof rests with the property owner and you must try to show that the assessor’s estimate of the value of your property is incorrect. A recent purchase price, recent sales of similar properties, or an appraisal would all be appropriate evidence.

Commercial Property Certiorari

Owners of complex commercial or industrial properties must file for a court hearing under Article 7 of the New York State Real Property Tax Law, also known as a “certiorari”. Discussion of this procedure is beyond the scope of this section but you will need an attorney familiar with Article 7 and an appraisal which, for the type of property which uses this remedy, can be expensive. Homeowners may file for certiorari in lieu of SCAR, but very few do.