Key Dates affecting the Assessment and/or 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 and Exemption Deadline

  • Taxable Status Date - Assessment value reflects the ownership and physical condition of the property as of this date
  • Exemption Deadline - Due date for submission of Property Tax Exemptions and corresponding documentation

 

April 

  • Exemption approval/denial letters mailed
  • Assessment increase/decrease letters mailed

 

May 1 - Tentative Assessment Roll and Grievance process opens

  • Tentative Assessment Roll - Prepared and made available to the public on this date so that interested parties can check assessments and verify 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.
  • Assessment published on the tentative roll is based on:
    • The value of the property on Valuation Date
    • The property’s condition and ownership as of Taxable Status Date
  • Grievance process opens - The Department of Assessment begins accepting grievance applications and corresponding documentation. If necessary, appointments are scheduled to meet with the Board of Assessment Review on Grievance Day.

 

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 1st and the 4th Tuesday, all grievances must be submitted to the Assessor’s office for the Board of Assessment Review to consider. The Board is comprised of local residents with real estate knowledge who meet on this day to hear and review claims of properties being over assessed.

 

June

  • The Board of Assessment Review team meets to continue their review and determine if changes are justified.  Once determinations are made, property owners are notified via letter. The Assessor is also notified, who then updates the changes to the assessment roll prior to it being finalized on July 1st.

 

July 1 – Final Assessment Roll

  • Prepared and made available to the public on this date. The final roll incorporates changes made resulting from grievances filed and corrections made.
  • Assessment published on the final roll is based on:
    • The value of the property on Valuation Date
    • The property’s condition and ownership as of Taxable Status Date

 

July – Small Claims Assessment Review (SCAR)

  • Small Claims Assessment Review is a procedure handled at the County level that provides property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review.
  • Residential property owners dissatisfied with the determination of the Board of Assessment Review may petition the court for further review of their property.
  • 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 Office of Court Administration appoints the Hearing Officer who will hear the case.
  • General Information and instructions:
  • Petition:

 

August thru October

  • SCAR process continues – hearings conducted and determinations mailed to property owners, Assessor, School District Tax Department and Rensselaer County Department of Real Property.
  • Corrections and refunds, if needed, are processed by the appropriate Departments.

 

November thru December

  • Renewal paperwork (information letters and applications) are mailed to property owners with existing exemptions that need annual requalifying. Submission deadline is March 1st.