Lowering Your Real Estate Tax
Only the assessment on the current tentative assessment roll can be grieved - you can't grieve assessments from prior years.
There is no cost to grieve an assessment and it does not require you to hire a lawyer.
Outside of New York City and Nassau County, useForm RP-524,Complaint on Real Property Assessmentto grieve your assessment.
File the grievance form with the assessor or the board of assessment review (BAR) in your city or town.
If your property is located in a village that assesses property, you will have two assessments, one for the village and one for the town. To grieve both assessments, you are required to file a separate Form RP-524 with both the town and village. Grievance dates for villages will vary from towns (see below) - contact your village clerk to determine if your village assesses property and for grievance dates (see below).
In most communities, the deadline for submitting Form RP-524 is Grievance Day (see below). If you mail the form, it must be received by the assessor or BAR no later than Grievance Day. If you do not file the form by the deadline, you will lose the opportunity for administrative and judicial review of your assessment this year.
Grievance Day is the deadline for submitting Form RP-524 and the day that the BAR meets to hear complaints. In most communities, Grievance Day is the fourth Tuesday in May. However, there are exceptions:
Local government contact information is available from our Municipal Profiles .
If you're a property owner who doesn't reside in the municipality where you own property, you have additional rights related to grieving your assessment:
On or prior to Grievance Day, you and the assessor may stipulate to a reduced assessment of the value of your property. To do so, complete and sign Part Six of Form RP-524. Be sure to receive a copy of the signed stipulation for your records.
If you enter into a stipulation, you may not ask the board of assessment review for a further reduction in your assessment. If the agreed upon assessment appears on the final assessment roll, you will not be allowed to seek a lower assessment through judicial review.
The BAR consists of three to five members appointed by the city council, town board or village board. The BAR cannot include the assessor or any staff from the assessor's office. Assessors, however, are required to attend all formal hearings of the board and have the right to be heard on any complaint.
You have the right to attend the hearing of the BAR and to present statements and/or documentation in support of your grievance. You may appear personally, with or without your attorney or other representative.
If you choose to be represented by your attorney or other representative, you must authorize that person to appear on your behalf (see Part Four of Form RP-524).
The BAR may require you or your representative to appear personally, or to submit additional evidence. If you refuse to appear or answer any material question you will not be entitled to a reduction in assessment.
You will receive a notice of the board's determination (except where the board ratifies a stipulated assessment - see below). The notice must contain a statement of the reasons for the board's determination.
If you are dissatisfied with the decision of the BAR, you may seek judicial review of your assessment via:
Small Claims Assessment Review (SCAR) - only available to:
Tax certiorari proceeding
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.