How To File For A Review Of Your Assessment
Property owners have the right to a review of their assessment for the current tentative Assessment Roll, when it is completed by the Assessor (May 1 of each year). That review is performed by the Town’s Board of Assessment Review. Link to instructions on how to file
Further reviews are available, if property owners are dissatisfied with the decision from their Town’s Board of Assessment Review; these are Small Claims Assessment Review (for residential property) and Petition for a Review of Tax Assessments under Article 7 of the Real Property Law.
There is a presumption under the law that the assessment made by the Assessor is correct. The burden of proof is on the property owner.
The Town’s Board of Assessment Review is independent of the Assessor and consists of five residents who have at least a general knowledge of property values in the community. The Town Board appoints the members of the Board of Assessment Review, each for a 5 year term (staggered expiry dates). The Board selects one of its members as chair to conduct the Board proceedings. Minutes of the hearing(s) must be taken and are to be filed at the office of the Town Clerk.