Is Your Property Assessment Fair

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Is Your Assessment Fair?

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

IMPORTANT:

    IT IS VERY IMPORTANT THAT YOU CHECK YOUR ASSESSMENT ANNUAL 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).

Is Your Assessment Fair?

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

IMPORTANT:

    IT IS VERY IMPORTANT THAT YOU CHECK YOUR ASSESSMENT ANNUAL 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).

What is an Assessment Roll?

2019 Tentative Assessment Roll

2019 Assessment Change Notices

An assessment roll lists basic assessment information for every parcel in a municipality at a specific date.  More detailed property information may be found in our online Parcel Data Search page.

Essentially the "roll" is a printed snapshot in time of the Town's assessment database.  Before the electronic revolution, assessment rolls were printed in large books consisting of thousands of pages.  Nowadays, assessment rolls are available on any municipality's home page in searchable .pdf format (see tips on searching the assessment roll).

The roll includes such basic information as parcel ID (section/block/lot), owner, property address, owner mailing address, assessed value, exemptions, and more.  If you want to learn more about the specific entries in a sample assessment roll, please visit the NYS Department of Tax and Finance's sample excerpt from an assessment roll.

All assessing units publish tentative and final assessment rolls  annually.  In The Town of Rye, the tentative roll is published on June 1st every year. At that  time, you can check your assessment, market value and  related information, as  well as review the assessments of other  properties in the community.

Since the Town of Rye assesses at 100% of market value it is important that you check your assessment annually when the tentative roll is published on or about June 1st.  Grievance Day is always the 3rd Tuesday in June.

Following publication of the TENTATIVE assessment roll, property owners have  the opportunity to contest their assessments.  Visit our "Is Your Assessment Fair?" page.

After making any necessary adjustments, the FINAL assessment roll is published on September 15th every year.

Each year, property tax bills are based on the information on the final assessment roll.

For specific information regarding tax bills, please contact the Town's Receiver of Taxes at 914-939-3558.

SCROLL TO RELATED LINKS BELOW FOR PRIOR YEARS' COPIES OF THE FINAL ASSESSMENT ROLLS.

Contesting Your Assessment (Grievance Procedures)

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 on right.

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 a paper copy with the Assessment Office, even if you appear before the Board of Assessment Review on Grievance Day.
Due to the nature and volume of paperwork, faxed and emailed copies are NOT ACCEPTED.  We trust you understand and we appreciate your cooperation.
The assessment office requires only 1 copy of the completed 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 officially postmarked on or before the 3rd TUESDAY IN JUNE.
Also, if you are bringing a copy with you to the Grievance Day hearing and you wish to retain a date stamped copy for yourself, you must bring your own copy.  Copiers are not available during the evening session from 6:00 to 8:00pm.
The BAR (Board of Assessment Review) will hear grievances on 3rd TUESDAY IN JUNE from 2:00 to 4:00pm and 6:00 to 8:00pm on a FIRST COME FIRST SERVED BASIS.
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