Boards & Committees

Board of Assessment Review

3
Duties:

Duties of the Board of Assessment Review include hearing testimony and taking proofs presented by interested parties on grievance day. After all statements and testimony have been heard, and all proof has been submitted, the Board must make a determination concerning the matter. The Board has jurisdiction to consider complaints in relation to assessments only in those cases where the complainant has filed a proper complaint on or before grievance day.

 

Links:
Grievance Procedures
This link to the New York State Department of Taxation and Finance website provides details regarding grieving an assessment.
FAQs:
New York State Department of Taxation and Finance Guidelines

 

If you own property in New York State, you are eligible for formal review of your assessment.

There are two levels of formal review:

 

1.    Administrative review - the "grievance" process is conducted at the municipal level

2.    Judicial review

·     In order to pursue judicial review you must first go through administrative review

·     includes two options:

o    Small Claims Assessment Review (SCAR) - a low-cost option available to most homeowners;

o    Tax certiorari proceedings in State Supreme Court - to pursue this option, you should contact an attorney.

 

 

Before pursuing formal review of your assessment, you should first determine if you are assessed fairly:

 

Step One: What is the assessor's estimate of the market value of your property?


You'll find this information on the assessment roll.


You should check your assessment annually prior to Grievance Day (typically the fourth Tuesday in May, but confirm the date with your assessor).

If your municipality is assessing at 100% of market value, your assessment and the assessor's estimate of market value will be identical.


If assessments are not at 100% of market value, you can use this formula to calculate the assessor's estimate of market value:

 

assessment ÷ level of assessment = assessor's estimate of market value

 

Step Two: Develop an estimate of the market value of your property 

 

Generally, if the assessor's estimate of the market value of your property reflects roughly the amount for which you could sell your property, then your assessment is fair.


Step Three: If your assessment is too high

Often, an informal discussion between a taxpayer and an assessor can result in a sharing of information beneficial to both parties. If such a discussion does not result in a reduction in your assessment, and you still feel as though your assessment is too high, you may wish to contest your assessment.

Rather than determining that your assessment is too high, you might find that your property is assessed based on its market value, but the rest of the community is assessed at a lower level of assessment. Again, you should discuss this with your assessor. For example,

 

  • Your property is worth $100,000 and your assessment is $100,000. However, properties in your town are assessed at 90% of market value. Your property is overassessed - your assessment should be $90,000.

 

If you are assessed fairly, but you feel that your taxes are too high:

 

Assessors do not determine your property taxes. If you feel as though your assessment accurately reflects the market value of your property, but you still feel that your property taxes are too high, you may wish to address this matter with the taxing jurisdictions that impose taxes in your community - school board, county legislature, city council, town board, fire district and other special districts.

 

The assessor cannot assist you with tax matters, but only with matters pertaining to the assessed value of your property.

© 2020 Town Of Remsen, Oneida County
Email:
P.O. Box 308
10540 Academy Lane
Remsen, NY 13438
Phone: 315-831-5558
Fax: 315-831-1000
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Printed On February 19, 2020