Assessment/Grievance Information

Key Dates Affecting the Assessment/grievance Process

July 1 (of the prior year) Valuation Date

Properties are valued based upon the market condition as of July 1 of the year prior to the assessment year. This time gap allows the assessor to analyze the market conditions

March 1 Taxable Status Date

All property is valued based upon its physical condition on March 1

All exemptions, both new applications and renewals, are due by March 1

May 1 Tentative Assessment Roll

The Tentative Assessment Roll is prepared and made available to the public on this date so that interested parties can check the assessment and verify that the exemptions are listed. It is named “Tentative” because it can be corrected by the Assessor or changed through the grievance process. The roll includes ownership information, the tentative assessed value and exemption amounts. Additionally, this is the first day for property owners to file an Assessment Grievance.

4th Tuesday in May Grievance Day

Grievance Day is held to allow property owners and/or their representatives an opportunity to make a presentation in support of their property assessment appeal. Between May 1 and the 4th Tuesday, all grievances must be submitted for the Board of Assessment Review . The Board is comprised of local residents with real estate knowledge who meet on this day to hear and review claims of over assessment.

July 1 – Final Assessment Roll

The final roll incorporates changes made resulting from grievances filed and corrections made.

How do I contest my assessment?

You are required to show why you are over assessed or assessed at a higher rate than other similar properties. This can be done by comparing your property to recent sales and/or current assessments of similar (comparable) properties. The following suggested documents can help to show the Board of Assessment Review how you determined the proposed market value of your property:

  • Completed Grievance Chart – used to show the characteristics of your property and comparable properties.
  • Photos – Showing the front and back of your house or property and photos showing the comparable properties.
  • Street Map – showing the location of your property and comparable properties used in your grievance.
  • Recent Sales – sales within the prior two years, but before July 1st of the previous year.
  • Vacant Land – include information about slope, grade, type of natural cover (trees, fields, brush, rocks, swamp, wetlands, etc.), road access / frontage.
  • Commercial Property – Required to include income and expenses for the business.
  • The forms are available at the Assessor’s office and there is a wealth of information available at the state website. Click on the following link and search “Grievance”: www.tax.ny.gov

Publication 1114 -- “Contesting your Assessment in New York State”

https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf

Information on recent sales and assessment data is also available at the Town Hall.

2016 Assessment Roll and previous rolls dating back to 2006:

http://www.rensco.com/departments/bureau-of-tax-services/county-assessment-rolls

To find the Town’s tax maps:

http://www.rensco.com/gis-mapping

Real Property Database

The Real Property Database contains parcel-level information related to the assessment of real property. This information is the basis for the property taxes paid to local governments and school districts.

Click here to go to the Town’s database which holds the latest assessment information. This Real Property Search form is designed to help any person in the preparation of the grievance process.

http://countyrensselaer.digitaltowpath.org/content/realproperty

To learn more about the assessment process, exemptions, forms, publications and your rights as a taxpayer, please visit the NYS Department of Taxation and Finance Office of Real Property Tax Services:

https://www.tax.ny.gov/pit/property/default.htm

Frequently Asked Questions

How do I contest my assessment?

You are required to show why you are over assessed or assessed at a higher rate than other similar properties. The forms are available at the Assessor’s office and there is a wealth of information available at the state website www.tax.ny.gov

Click on this link to go directly to the Property Taxes and Assessments Page: https://www.tax.ny.gov/pit/property/default.htm

Information on recent sales and assessment data is also available at the Town Hall.

When will my property be reassessed?

Generally speaking, properties are reassessed when an improvement is made. Upon issuance of a building permit, the property will be inspected and a reassessment will occur if it is determined that the improvement adds value.

Will my taxes increase if my assessment goes up?

Taxes may or may not increase. It depends on a number of factors, such as the type, quality and size of improvement. As well as the how the project changes the assessed value relative to other properties in Town.

What is a Small Claims Assessment Review (SCAR)?

The Small Claims Assessment Review is a procedure that provides property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review (in counties outside Nassau and NYC) or the Assessment Review Commission (Nassau County) or the New York City Tax Commission (NYC). It is a less costly and more informal alternative to a formal Tax Certiorari proceeding, which can be time consuming and expensive. As outlined in Section 730 of the Real Property Tax Law, property owners may petition the court for review of their property assessment before a specially trained hearing officer for a nominal fee of $30.

What is Uniform Percentage of Value?

The percentage of market value (full value) used by an assessing unit to establish uniform assessments. This value must appear on the tentative roll. Real Property Tax Law Section 305 specifies, “all real property in each assessing unit shall be assessed at a uniform percentage of value…”

What is Taxable Status Date?

The ownership and physical condition of real property as of this date are assessed (valued) according to price fixed as of the valuation date. All applications for property exemptions must be filed with the assessor by this date (March 1).

What is Residential Assessment Ratio (RAR)?

A percentage established by the State Board of Real Property Services according to law, using the ratio of assessed value to the sales price for each usable residential sale in a recent one-year period. Ratios are then listed from highest to lowest; the midpoint (median) ratio is selected as the RAR. The RAR can be used to prove that a residential property is assessed at a higher level than other homes on the assessment roll. Your locality’s RAR indicates at what percent of full value residential properties are assessed. For example, a RAR of 100 indicates that residential properties are assessed at 100 percent of their full value. The RAR for 2015 is 100%.

What is an Equalization Rate?

“State equalization rate” means the percentage of full value at which taxable real property in a county, city, town or village is assessed as determined by the state board. (RPTL Section 102) The rate is a ratio of the sum of the locally determined assessed values for all taxable parcels for a given assessment roll divided by ORPS’s estimate of total full value for that same roll. The equalization Rate for 2016 is 100%.

Additional Resources

Last Revaluation: 2013

Next Revaluation: 2018

Current Equalization Rate: 100%

Residential Ratio: 100%

Uniform Level of Assessment: 100%