Tax Grievance Resources

1. Tax Grievance Deadlines

Deadline for Filing Form RP-524

Use Form RP-524, Complaint on Real Property Assessment to grieve your assessment. The form can be completed by yourself or your representative or attorney. If you do not file the form by the deadline, you will lose the opportunity for administrative and judicial review of your assessment this year.

The deadline for submitting Form RP-524 is Grievance Day, which is conventionally the fourth Tuesday in May. In 2024, this would be May 28th. Please verify this date with the town clerk or town assessor because the date is subject to change.

You may submit the form in person at the Hancock Town Hall, or send it in by mail. If you mail the form, it must be received by the assessor or BAR no later than Grievance Day. If a form is postmarked Grievance Day but not received until after, it will not be accepted.

If you file your complaint fewer than four business days before the day board of assessment review meets, the board is required to grant the assessor’s request for an adjournment to allow the assessor to prepare a response to the complaint.

Stipulating to an assessment reduction

On or prior to Grievance Day, you and the assessor may stipulate to a reduced assessment of the value of your property. To do so, complete and sign Part Six of Form RP-524. Be sure to receive a copy of the signed stipulation for your records.

If you enter into a stipulation, you may not ask the board of assessment review for a further reduction in your assessment. If the agreed upon assessment appears on the final assessment roll, you will not be allowed to seek a lower assessment through judicial review.

Deadline for Judicial Review

SCAR and tax certiorari proceedings must be initiated within 30 days of the filing of the final assessment roll or notice of such filing, whichever is later. The final assessment roll is usually filed on July 1st.

Tip: Seek Professional Services Early

Appraisal Services

If you wish to commission one or more professional appraisals to demonstrate the market value of your property, it is advisable to commence the process as early as possible, given the time typically required to secure the services of appraisers. If you plan on using the appraisal in tax certiorari proceedings, you should inform your appraiser as there are specific requirements.

Legal & Tax Consultant Services

There is only approximately 2 month’s time between the BAR’s notification of their determination and the deadline for filing court paperwork. It is therefore advisable to begin discussions with an attorney and/or professional property tax consultants as soon as you suspect an unfair assessment, even if you are optimistic about resolving matters at the BAR meeting.

It is critical to develop an estimate of the market value of your property as a basis for establishing that your assessment is inaccurate. Getting your home appraised by one or more professional appraisers is a reliable way to do this. Because it takes time to find and book appraisers, it is in your best interest to look for one as soon as possible.

2. Board of Assessment Review (BAR)

The BAR consists of three to five members appointed by the city council, town board or village board. 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.

You have the right to attend the hearing of the BAR and to present statements and/or documentation in support of your grievance. You may appear personally, with or without your attorney or other representative. If you choose to be represented by your attorney or other representative, you must authorize that person to appear on your behalf (see Part Four of Form RP-524).

The BAR may require you or your representative to appear personally, or to submit additional evidence. If you refuse to appear or answer any material question you will not be entitled to a reduction in assessment.

Tips for BAR hearing

• Looking through the BAR training materials is a good way to understand what to expect from the proceedings. This segment of the BAR training video delves into specific types of evidence that the BAR should deem acceptable, as well as the lines of reasoning that would be deemed unacceptable.

• Note that the burden of proof is on you, the presumption of the law is that the assessor’s value is correct until evidence suggests a change is warranted. Your goal is to explain to the BAR that the assessed value of your property is inaccurate or unfair, and present the supporting evidence effectively. One of the most common ways to establish a property’s market value is to present a hypothetical comparable sales analysis.
• It is advised to employ a thorough and assertive approach to ensure that the Board of Assessment Review (BAR) has a comprehensive understanding of your argument. It is anticipated that the Assessor will advocate against the adjustments being sought.
  • Communication should be articulated clearly and with ample detail to elucidate why the assessed value of the property is perceived as inaccurate or unjust.
  • Should interruptions occur excessively, it is advisable to maintain assertiveness and firmly assert your position.
  • In instances where the Assessor presents information that is misleading or unsubstantiated, it is appropriate to identify inaccuracies and request supporting evidence.
  • Similarly, if irrelevant information is introduced, it is recommended to redirect the discussion back to the core arguments and pertinent facts.
• Although you possess detailed knowledge about your property, the members of the Board of Assessment Review (BAR) may not share the same level of familiarity. Therefore, it is advisable to provide supporting photographic evidence and data during the meeting. This will equip the BAR with the necessary information to comprehend the rationale behind the reduction you are requesting.
• Make a recording (audio or video) of the BAR proceedings. While minutes of the proceedings at a hearing will be taken, and must be filed with the town clerk, those notes may be sparse. Should you need to reference or review the conversation, to prepare for judicial review for example, a recording would be an invaluable resource. New York State requires grievance day hearings be held in compliance with the Open Meetings Law (Public Officers Law, Art. 7), anyone may attend and make recordings of the proceedings.
• The BAR will notify you of their determination by mail, typically within 2 weeks of the hearing.
• The members of the BAR and the Town Assessor are appointed by the local government. If you have feedback or comments on their performance, please direct them to the Town Supervisor at thetown@hancockny.org

3. Small Claims Assessment Review (SCAR)Overview

The instructions and forms for filing a SCAR petition can be found on the NYCourts.gov SCAR page below. The deadline for submitting a petition for SCAR is within 30 days of the filing of the final assessment roll or notice of such filing, whichever is later.

Tips on SCAR

• Not all properties are eligible for SCAR. The property must be an owner-occupied one-, two-, or three-family, residence that is used exclusively for residential purposes, or an unimproved lot that is not of sufficient size as determined by the assessing unit to contain a residential structure. If your property does not meet either of these requirements, your can only opt to pursue tax certiorari.
• Filing of a petition for SCAR, you waive the right to commence a Tax Certiorari proceeding for the same property.
• Compared to Tax Certiorari proceedings, SCAR hearings are a much faster and more affordable avenue to getting your assessment judicially reviewed. SCAR proceedings generally conclude within the same year, while Tax Certiorari proceedings typically take multiple years.
• SCAR Hearing Officers may be attorneys, certified appraisers, former assessor, licensed real estate brokers or individuals with a residential appraisal license from the New York State Department of State. On the other hand, Tax Certiorari proceedings take place in the New York State Supreme Court before a judge.
• You may complete the petition yourself, or have a representative do it for you. You may appear in court personally, with or without an attorney or other representative, or you may authorize an attorney or other representative to appear personally without you to support the petition.
• Budget time for mail delivery. The petitioner is required to mail by certified mail, return receipt requested, or, deliver in person, copies of the petition to various local, county and state officials.
• Make sure to present evidence to support your claims. There is a presumption under the law that the assessment made by the assessor is correct. The burden of proof is with you, the petitioner, to overcome this presumption.
• Amount of reduction on petition is limited by amount claimed. The amount by which you believe your assessment should be reduced cannot later be changed after you enter this amount on the petition and file it. For example, if you claim an excessive assessment and set forth in your petition that you seek a reduction of $2,000, you cannot later seek a larger reduction than the $2,000 originally sought. Further, the hearing officer cannot legally grant a greater reduction than the amount you request, even if circumstances should show that a larger reduction is warranted.

4. Tax Certiorari

Tax Certiorari, or Real Property Tax Law (RPTL) Article 7 proceedings, are judicial proceedings in the State Supreme Court. Property owners should hire an attorney with experience in tax certiorari proceedings.

Tips on Tax Certiorari

• It is important to consider if the tax savings achieved after a judicial reduction of the assessment would be significant enough to justify the costs of litigation. While not universally the case, attorneys will often follow the contingent fee tradition in these type of cases. This means charging a percentage of the tax savings when a reduction is achieved, sometimes over a number of years. Additionally, the client usually pays for administrative fees, such as court and courier fees, and for any appraisals commissioned to support the case.
• Since Tax Certiorari proceedings take place in State Supreme Court, they move at a much slower pace in comparison on SCAR proceedings, often spanning multiple years.
• If multiple homeowners from the same municipality believe that their properties have been unfairly assessed in a similar pattern, it may be worthwhile to speak with an attorney about filing a joint Tax Certiorari proceeding. This would allow the burden of legal costs to be shared.