The Board of Assessment Review convenes on the fourth Tuesday in May, its members are appointed by the Town Board and they listen and they decide if a Taxpayer who feels they are unfairly or unequally assessed has proven their point.
The complaint procedure is as follows:
- Your written complaint should include statements, records, and other relevant information to support your complaint.
- You should be very careful when determining how much of an assessment reduction to request because you may be precluded from obtaining a greater reduction than the amount you request, even if circumstances should show that a larger reduction is warranted.
- You have the right to attend the hearing of the BAR and to present statements in support of your complaint. You may appear personally, with or without your attorney or other representative. You have the right to be represented by your attorney or other representative. To do so, you must authorize such person to appear on your behalf (see Part Four of RP-524). This authorization must be in writing and bear a date within the same calendar year during which the complaint is filed.
- The BAR consists of five members appointed by the legislative body of the assessing unit. The BAR cannot include the assessor or any staff from the assessor’s office. Assessors, however, are required to attend all formal hearings of the board and have the right to be heard on any complaint.
- The BAR may require the taxpayer or his/her representative to appear personally, or to submit additional evidence. If the taxpayer or taxpayer’s representative willfully refuse to do so, or refuse to answer any material question, the taxpayer will not be entitled to a reduction in assessment.
- You (or your representative) and the assessor (or member of the board of assessors designated by a majority of the board of assessors) may stipulate to a reduced assessment of the value of your property. To do so, Part Six of the form must be completed and signed. Be sure to receive a copy of the signed stipulation for your records. If you enter into a stipulation, you may not ask the BAR for a further reduction in your assessment, and if the agreed upon assessment appears on the final assessment roll, you will not be allowed to seek a lower assessment through judicial review.
- The BAR must mail to each complainant a notice of the board’s determination except where the board ratifies a stipulated assessment. Such notice must contain a statement of the reasons for the board’s determination.If you are dissatisfied with the decision of the BAR, you may seek judicial review by commencing a tax certiorari proceeding in New York State Supreme Court pursuant to Article 7 of the Real Property Tax Law, or by commencing a proceeding for Small Claims Assessment Review (SCAR). SCAR is only available to owner-occupants of one, two or three family dwellings which are used exclusively for residential purposes, or the owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling. Information regarding SCAR is available online from the New York State Unified Court System. For information on going to trial in a proceeding typically called a “tax certiorari,” it is recommended that you contact a private attorney.Either of these procedures must be commenced within 30 days of the filing of the final assessment roll or notice of such filing, whichever is later.
For more information or forms, contact John Harkin, Town Assessor at 283-6175 or email here.