How to Contest a Property Tax Assessment in New York

Understanding how property tax assessments work in New York is crucial for property owners who feel their property has been overvalued. An accurate property tax assessment ensures that you are not paying more than your fair share of property taxes. Contesting an assessment can be a complex process, but with the right approach, you can effectively challenge an inaccurate valuation. This comprehensive guide will walk you through the steps necessary to contest a property tax assessment in New York.

Richard H. Cole
Partner

Thomas F. Hewner
Partner

Donna L. Haslinger
Partner

Vivian P. Roche'
Partner

Keith R. Rosso
Attorney

Tasha D. Frazie
Attorney

Understanding Property Tax Assessments in New York

Property taxes in New York are based on the assessed value of your property, which is determined by local assessors. This value is supposed to reflect the market value of the property as of a specific date. Assessors use various methods to calculate this value, including comparing your property to similar properties that have recently sold, evaluating the cost to replace the property, and considering the income it could generate if rented. However, assessments can sometimes be inaccurate, leading to higher taxes than what you should rightfully pay.

Preparing to Contest Your Assessment

Before you can contest your property tax assessment, you need to gather evidence to support your claim that the assessed value is too high. This involves researching recent sales of comparable properties, obtaining a professional appraisal, and reviewing the assessment roll for errors. Recent sales data can provide a benchmark for what your property should be worth — if comparable properties in your area are selling for significantly less than your assessed value, this can be a strong basis for your contest. A professional appraisal can give you an independent opinion of your property’s value. Additionally, errors in the assessment roll, such as incorrect square footage or property classification, can also form the basis of your challenge.

Filing a Grievance with the Local Assessor

The first step in contesting your property tax assessment is to file a grievance with your local assessor’s office. This is usually done by submitting a form called the RP-524, Complaint on Real Property Assessment, which you can obtain from your local assessor’s office or their website. You need to fill out this form with detailed information about your property, including its address, tax map number, and the reasons why you believe the assessment is incorrect. You must submit this form by the deadline, which is typically the fourth Tuesday in May for most municipalities in New York. Missing this deadline means you will have to wait until the next assessment cycle to contest your assessment.

Attending the Grievance Hearing

Once you have filed your grievance, you will be scheduled for a grievance hearing before the Board of Assessment Review (BAR). This board is responsible for hearing complaints and making decisions about whether to adjust assessments. At the hearing, you will have the opportunity to present your evidence and explain why you believe your assessment is too high. It is important to be well-prepared and organized. Bring copies of your evidence, including recent sales data, appraisals, and any documentation of errors in the assessment roll. Be clear and concise in your presentation, focusing on the facts that support your case. The BAR will review your evidence and may ask questions to clarify your position. After the hearing, the BAR will make a decision and notify you in writing of the outcome.

Appealing the BAR’s Decision

If you are not satisfied with the decision of the Board of Assessment Review, you can further appeal their decision by filing a petition for judicial review with the New York State Supreme Court. This process, known as a tax certiorari proceeding, involves filing a petition with the court and serving it on the assessor and other relevant parties. The petition must be filed within 30 days of the final assessment roll being filed. In this proceeding, the court will review the evidence and make a determination about the proper assessed value of your property. It is highly recommended to have legal representation during this stage, as tax certiorari proceedings can be complex and involve detailed legal arguments.

Related Videos

Working with a Property Tax Attorney

Contesting a property tax assessment can be a daunting task, especially if you are not familiar with the process or the legal nuances involved. Working with a property tax attorney can significantly increase your chances of success. An attorney who practices property tax law will have the knowledge and experience to navigate the complexities of the assessment process, gather and present compelling evidence, and advocate on your behalf before the Board of Assessment Review and in court if necessary. They can also help ensure that all procedural requirements are met and deadlines are adhered to, preventing your case from being dismissed on technical grounds.

Understanding Potential Outcomes

When you contest your property tax assessment, there are several potential outcomes. The Board of Assessment Review may agree with your arguments and reduce your assessment, resulting in lower property taxes. Alternatively, they may decide that the assessment is accurate and make no changes. In some cases, they may even increase the assessment if they find that the property was undervalued. If you proceed to a tax certiorari proceeding, the court may reduce, affirm, or increase your assessment based on the evidence presented. It is important to be prepared for any outcome and to weigh the potential benefits of a reduced assessment against the costs of pursuing a challenge, including legal fees and time investment.

Long-Term Considerations

Successfully contesting your property tax assessment can provide significant savings on your property taxes, but it is also important to consider the long-term implications. A reduced assessment may affect your property’s market value and could potentially impact future sales or refinancing. Additionally, property tax assessments are typically conducted annually, so you may need to be prepared to contest your assessment again in future years if you believe it remains inaccurate. Keeping detailed records of your property’s value, recent sales, and any improvements or changes can help you be better prepared for future assessments.

The Importance of Staying Informed

Property tax laws and assessment procedures can change, and staying informed about these changes is crucial for protecting your interests as a property owner. Regularly reviewing your property tax assessment and understanding the factors that influence your property’s value can help you identify potential issues early and take action to address them. Attending local government meetings, subscribing to property tax newsletters, and consulting with a property tax attorney can help you stay informed about any changes that may affect your assessment and your rights as a taxpayer.

Contact Us Today

If you believe that your property tax assessment in New York is inaccurate, do not hesitate to take action. The process of contesting an assessment can be complex, but with the right preparation and support, you can successfully challenge an overvalued assessment and reduce your property taxes. Cole, Sorrentino, Hurley, Hewner & Gambino, P.C. is here to help. Our experienced property tax attorneys have a deep understanding of New York’s property tax laws and assessment procedures. We will work with you to gather the necessary evidence, represent you at grievance hearings, and advocate on your behalf in tax certiorari proceedings. 

Contact us today to schedule a consultation and learn how we can assist you in contesting your property tax assessment. Don’t pay more than your fair share of property taxes—let us help you achieve a fair and accurate assessment.