Is Your Property Assessment Fair

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***************************GRIEVANCE DAY is June 15, 2021***************************

Is Your Assessment Fair?

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~ Please keep in mind that when you are challenging your assessment, you need to ask yourself, "could I sell my home for what it is assessed at?". Also, you are contesting your assessment and not your taxes.

To understand assessments, it is recommended you begin by watching the 3.5-minute NYS YouTube video entitled, "Is Your Assessment  Fair?"  

In the Town of Rye, we are at 100% of market value.  Your assessment is considered equitable if you feel you could sell your property for what it is assessed. If you feel that you could not sell your property for what it is assessed for, then you have an opportunity to contest/grieve your assessment. Remember you are not contesting your TAXES, but your assessed value.

 IT IS VERY IMPORTANT THAT YOU CHECK YOUR ASSESSMENT ANNUALLY once the tentative assessment roll is published on June 1st (unless June 1st falls on a Saturday or Sunday, then it is published the following Monday).  It can be found on our Assessment Roll webpage.  Since the town assesses at 100% of market value, your assessment and the assessor's estimate of market value will be the same.  If you disagree with the assessment you have an opportunity to file a Grievance between June 1st through the 3rd Tuesday in June (Grievance Day).

Preparing for a Grievance:---------------------------------------------------------------

·      The easiest/fastest way to submit is by clicking here to download a partially pre-populated Grievance Application .  (Link available as of June 7th). INSTRUCTIONS:

1.     Start by researching your property on SDG Imagemate.

2.     Once you have located your parcel, look for the [DOWNLOAD GRIEVANCE APPLICATION (NYS RP-524) ] button in the middle of the page (left side).

3.     For your convenience, the form is pre-populated with much of your property and assessment data.  

4.     Sign electronically, attach supporting documentation, and submit.

5.     You will receive a written confirmation of your submission.

·      A Grievance Application must include documentation in support of your value.

·      For residential property owners, supporting documentation includes:

* A recent appraisal (preferred data source--should not be older than 2 years)

* Comparable sales similar in location, size, age, condition, school district, etc.

* A realtor's CMA (or Competitive Market Analysis)

* Exterior and interior photos of the subject property

* A recent listing, contract of sale or arms-length's sale price

* A list of unusual or outstanding feature(s) e.g. flood zone, steep slopes, adjacent to commercial properties, etc.

·      For  commercial property owners, supporting documentation includes:

* Income & Expenses for Calendar Year 2020 & Leases/Rent Rolls

* IMPORTANT:  FOR COMMERCIAL PROPERTY OWNERS TO BE COMPLIANT with the Town's 2013 Income and Expense Law, commercial property owners must provide income and expenses for the prior calendar year with 7 days of filing a Grievance Application (NYS Form RP-524).

Representatives and Attorneys filing multiple grievances must complete a log of all submissions (click here).

Contesting Your Assessment (Grievance Procedures)

 ***Remember, you ARE contesting the ASSESSED VALUE of your property and NOT the TAXES.***

Available from the NYS Department of Tax and Finance is a publication entitled, "Contesting Your Assessment in NYS," as well as a 4-minute YouTube Video entitled, "Contesting Your Property Assessment."

Grievance Day is always the 3rd Tuesday in June.  Complaints on Assessment (grievance form RP-524) will not be accepted before the publishing of the tentative assessment roll on June 1st and NOT AFTER Grievance Day.

On Grievance Day, you do not need to appear before the Board of Assessment Review (BAR), unless you would like your case heard.  Hearings are conducted on a first-come first-served basis.  Each year, at the end of May a notice regarding the publishing of the tentative assessment roll is posted in the local newspaper.  That posting includes the Grievance Day hearing hours.  Those hours will also be available on this website.

For residential property assessments, you want to establish what you believe your assessment should be through comparable sales (market values).  To determine the market value of your property, please visit the NYS Department of Taxation & Finance's webpage, "How to Estimate the Market Value of Your Home."  For recent sales within the town's respective villages, please visit our Sales Data webpage.

The town's Valuation Date is July 1st of the prior year.  For example, for 2016 complaints, the valuation date was July 1, 2015.  The  Valuation Date is the date upon which the value of your property is based.  According to NYS Department of Tax & Finance:  "The lag between Tentative Roll Date and Valuation Date enables assessors and taxpayers to use all available sales before AND after the Valuation Date to estimate the value of property."

The town's  Taxable Status  Date    is the condition  of the property and ownership as of May 1st of the current assessment roll year.  

​The assessments published on the tentative and final assessment rolls are:

  • Based on the value of the property on Valuation Date
  • Based on the  condition of the property and ownership as of Taxable Status Date

Taxable Status Date Examples:

Example 1:  Your home was destroyed by fire in April 2016  leaving only a vacant lot.

  • Because the property burned down prior to Taxable Status Date (May 1, 2016), your 2016 assessment was based on the vacant lot only.
  • Your 2016 assessment was based on the value of a vacant lot as  of Valuation Date (July 1, 2015).

Example 2:   Your home burned down on May 15, 2016 leaving only a vacant lot.

  • Because the property burned down after Taxable Status Date (May 1, 2016) , your 2016 assessment was based on your property with your home intact.
  • Your 2016 assessment was based on the value of your home as of Valuation Date ( July 1, 2015).

BAR Notices of Determination  

Notification of the BAR's decision are mailed on or just before September 15th, when the final assessment roll is published.

Residential property owners who are not satisfied with he BAR determination have the right to judicial review known as Small Claims Assessment Review (SCAR) which is available to owners of one, two, or three-family owner-occupied residential structures used exclusively for residential purposes.  SCAR is also available to owners of vacant land that is not of sufficient size to contain a one, two, or three-family dwelling.

For more information please visit NYS Department of Tax & Finance's Grievance Procedures webpage.

Small Claims Assessment Review (SCAR)

IMPORTANT:  SCAR petitions must be filed within 30 days of the filing of the final assessment roll. Since the final assessment roll is filed on September 15th each year, the deadline for filing a SCAR petition is October 15th.

Small Claims Assessment Review (SCAR) is a procedure that provides certain property owners with an opportunity to challenge their assessment as determined by the BAR.  

SCAR petitions must be filed electronically with the Westchester County Clerk's Office.  For more information, please visit their SCAR Petitions webpage or you can reach them by phone (914) 995-3070 or email at CC-Legal@westchestergov.com.

The SCAR process is handled through the NYS Unified Court System

.  Please visit their webpages for complete information.  See links below.

IMPORTANT NOTE ABOUT FILING A GRIEVANCE

Grievance Day is always the 3rd Tuesday in June.  If you are filing a Grievance Form/Complaint on Assessment RP-524, you need to file with the Assessment Office, even if you have a hearing with the Board of Assessment Review on Grievance Day.

The Assessment office requires only one (1) copy of the completed/signed Grievance Form.  If you would like your own copy to be date stamped/received, please provide an additional copy for your records.

If you are sending a copy by U.S. mail, it must be received by no later than 8pm on Grievance Day (the 3rd Tuesday in June) even if it is postmarked before that date.

The BAR (Board of Assessment Review) will hear grievances on the 3rd Tuesday in June.

Related Links:

NYS Video (3.5 minutes) "Is Your Assessment Fair?"

NYS Publication "Contesting Your Assessment in NYS"

NYS Dept. of Tax & Finance's "How to Estimate the Market Value of your Home"

NYS Dept. of Tax & Finance's "Grievance Procedures"

Complaint on Assessment (Grievance Form) [RP-524]

NYS Dept. of Tax & Finance's Property Tax Calendar

NYS Video (4 Minutes), "Contesting your Assessment"

NYS Courts Small Claims Assessment Review (SCAR) Overview

Westchester County Clerk SCAR Petition & Instructions

SCAR Petition (Form)

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