Assessment Review Information
All property owners have the right to a review of their property assessment. The process by which assessments may be reviewed or challenged involves the following three options:
- Informal Assessment Review – Local Assessor
- Formal Grievance Process – Local Board of Assessment Review
- Judicial Review – Supreme Court
- Small Claims
- Tax Certiorari (Article 7)
INFORMAL ASSESSMENT REVIEW
The informal assessment review process allows owners to submit documentation to the Assessor for review of their property’s assessment. All informal reviews will require an interior and exterior inspection of the property by an Assessment Department staff member. The purpose of a physical inspection is to ensure that the inventory (square footage, bedrooms, bathrooms, etc.) on the assessment record is accurate and to evaluate the condition of the property.
Property owners who disagree with their assessment value must supply information to support their requested value. Information needs to be provided to the Assessment Department that the property owner feels is relevant to their property’s value. Examples of pertinent information are:
- A recent appraisal of the property. Please note that appraisals completed for financing or estates, etc. will be reviewed. However, if an appraisal is submitted specifically for an Assessment challenge, the date of the appraisal must be completed by the date set forth by Real Property Tax Law, which is the preceding July 1st.
- Date of Valuation for 2023: July 1, 2022
- 2023 Level of Assessment (LOA): 80%
- 2023 Residential Assessment Ratio (RAR): 79.81%
- A recent listing of the property showing the asking price, time on the market and any offers made.
- A recent sale of the property (copy of the purchase contract).
- Recent sales of similar properties in the subjects neighborhood.
- Photographs showing aspects of the property that would affect the value.
- See also FORMAL ASSESSMENT REVIEW for additional suggested supporting data
Informal reviews may also occur as part of the Town’s annual update process, when the Assessor mails out Preliminary Change of Assessment notices, usually between February and April. A set period, which will be defined within any notices sent, will be made available to schedule an Informal Review to discuss the proposed assessment change.
All decisions made through the Informal Review process will be for the next available Tentative Assessment roll, published May 1st. Change of Assessment Notices resulting from an informal review will be sent to the property owner no later than the first week in May.
FORMAL ASSESSMENT REVIEWS
Property owners in New York State are eligible for formal review of their assessment. There are two levels of formal review:
Administrative Review – Level 1
Board of Assessment Review
The Administrative review process is with your local Board of Assessment Review (BAR), which meets once a year on the Fourth Tuesday in May. Grievances, heard by the BAR, are scheduled and heard by appointment only.
If you wish to file a complaint, you are required to file Form RP-524 Complaint on Real Property Assessment. All four pages of the application must be completed and the form must be signed.
Appointments to appear before the BAR will be scheduled only after the Form RP-524 is completed and submitted to the Assessment Department along with all supporting documentation. Your original (signed) grievance application and supporting documentation must be accompanied by five (5) copies of the application and all supporting documentation.
Scheduling of Grievance appointments are made in time sequential order (next available appointment time), as the completed application packages are received. If submitting by mail or courier, include a clear point of contact (POC) person with a fax number or email, so that the Assessment Department may send notification of the scheduled appointment date and time. Please note, it is the sole responsibility of the applicant, whether property owner or an assigned representative, to contact the Assessment Office to confirm receipt and scheduling of a date and time for a grievance hearing with the Board of Assessment Review.
Faxed or emailed grievance applications (Form RP-524) are not acceptable, you must provide an original signed application; this includes letters or forms designating representation. Supporting documentation may be accepted via fax or email. It is ALWAYS recommended that a follow-up phone call confirming receipt of ANY documentation for Grievance.
The BAR strives to give full and fair consideration to every grievance; however, it cannot do so without information from the property owner to support their complaint. The following types of supporting documentation are helpful in determining your property’s market value and should be provided with your grievance complaint form, if applicable:
- A recent sales of the property (copy of purchase contract and closing papers).
- A recent listing of the property showing the asking price, time on the market and any offers made.
- Recent sales of similar properties in your neighborhood. Information regarding recent sales of properties is available in the Assessment Department on on the Town website (see below).
- A recent appraisal of the property. Please note that the BAR will review appraisals for financing, estates, etc. If an appraisal is submitted for the express purpose of challenging the assessment, the valuation date per NYS RPTL must be July 1st of the preceding year. (Example: for 2022, valuation date is July 1, 2021)
- Cost of construction, if recent or new construction.
- Commercial/Industrial properties will require Income & Expense data, as they are valued as a fee-simple I&E method
- Rental and lease information, for commercial/industrial income producing property.
- Owner-occupied property, is also required to submit the same data.
- The BAR requires a minimum of three (3) years of income & expense data (most current three years) to review as an average when considering the requested grievance value. Any value and I&E data should also include what CAP rate is being used.
- Photographs showing significant problems with the property.
It is important to note, that if you do not submit any documentation to support a different value than what has been determined by the Assessor, do not expect a reduction in the assessed value. You must have documentation justifying your estimate of value, subject to review by the BAR. If applicant or designated representative is requesting a fraction of value, supporting data must be included to indicate how/why such a request is being made.
Appearance of the applicant or designated representative at the BAR hearing is not required. Please note, it is strongly encouraged that you or a designated representative attend in order to address any questions the BAR might have as to the grievance complaint. For complex properties, such as commercial or industrial, it is highly recommended that someone knowledgeable about the property be present (available) to answer any questions the BAR might have as to the grievance complaint.
All grievance applications must be submitted to the BAR no later than 8:00 P.M. of the day of the BAR meeting, Fourth Tuesday in May.
Notices of Determination from the BAR decisions will be mailed approximately 3-4 weeks after conclusion of the BAR hearings; or no later than the end of June.
Additional information, visit: http://www.tax.ny.gov/pit/property/contest/contestasmt.htm
Special Note: The Assessment Office takes no responsibility for non-receipt via outside (mail) or electronic means (fax, email). It is the sole responsibility of the applicant or designated representative to verify receipt/delivery of all documents. During any point of the Grievance process, applicant and/or designated representative should contact the Assessment Office direct with any questions, requests for information or to ensure receipt of data, verification of scheduling and such is in proper order.
Judicial Review – Level 2
Small Claims Assessment Reviews
If you are dissatisfied with the BAR decision, you may request judicial review with a Small Claims Assessment Review (SCAR) hearing officer.
A Small Claims petition, Form RPTL-730 (are obtained online or at the Monroe County Clerks office, NOT at the Assessment Office).
- SCAR is a low-cost option available to most homeowners. If you are the owner of a one-, two- or three-family residential structure and reside at such residence, or if you are the owner of unimproved property which is not sufficient size as determined by your assessing unit to contain a one, two or three-family residential structure, you may seek Small Claims assessment review pursuant to Title 1-A of Article 7 of the RPTL.
Forms must be filed within 30 days of the filed final assessment roll (July 1st) with the Monroe County Clerks office, located at 101 County Office Building, 39 W. Main Street, Rochester, NY 14614; there is a nominal fee ($30) for each petition filed.
After filing with the Monroe County Clerk (SCAR) or with State Supreme Court (Article 7), one copy of the RPTL 730 and any evidential data, must be filed with each of the following offices:
- Clerk of the Assessing Unit, Town Clerk, Town of Chili; located at 3333 Chili Ave, Town Hall
- School District, business office; applicable school district for property petitioned
- 242201 Caledonia Mumford
- 262601 Gates Chili
- 264801 Churchville Chili
- 265601 Wheatland Chili
- Treasurer of Monroe County, located at 39 W. Main St, Rochester, NY 14614
- Assessor, Town of Chili, located at 3333 Chili Ave, Town Hall
After you have filed your petition(s), the Assessment Review Clerk in the Supreme Court in the county (Monroe) will assign your case to a SCAR hearing officer. The hearing officer will contact you directly to set a date, time and place for a hearing. The hearing officer is directed by law to consider the best evidence in each case, and may order reduction in the final assessment or decide that it should remain unchanged. Petitions for other than SCAR will be handled by your attorney.
For additional information and SCAR petitions, visit: http://www.nycourts.gov/litigants/scar/
Judicial Review by Tax Certiorari Proceedings (Article 7)
Article 7 proceedings are filed in State Supreme Court.
- This involves ALL other property, such as commercial and industrial, or more than three-family residential unit(s).
- To pursue this option, you should contact an attorney.