Assessment Grievance Process
NYS Department of Taxation and Finance suggested videos on property taxes and assessment, contesting your property assessment and is your property assessment fair? https://www.tax.ny.gov/e-services/otc/demos/demo.htm
Assessments are posted and available for review each year as of the June 1 tentative assessment roll date and become the basis for taxes issued the subsequent April, July and September. Remember, therefore, there is a 7-month lag time between the posting/finalizing of an individual assessment (especially important with regard to a new assessment) and the levy of taxes against that assessment.
The taxable status of a property represents its ownership, condition and use as of one specific point in time, which for Scarsdale is always May 1 each year.
Complaints on assessments, or grievances, which must be accompanied by proof of value and other supporting documentation at the time of filing, but no later than Grievance Day, can be filed at the Office of the Assessor between June 1 (or the following business day) and Grievance Day, which is always the 3rd Tuesday in June. Those wishing to protest their assessment, should consult the website of the Office of Real Property Tax Services (ORPTS) for assistance, as well as to download the publication, "Contesting Your Assessment in New York State." The Board of Assessment Review will convene to hear appeals for those filing grievances in Scarsdale Village Hall on Grievance Day. Meetings are made by appointment only upon filing. Contact the Assessor's Office 914-722-1133.
Note: Only one copy of the grievance application/documentation is required unless a resident wishes to meet with the Board of Assessment Review on Grievance Day. Six copies of the grievance filing need to be submitted prior to meeting with the Board of Assessment Review.
Residents may be asked by the Board of Assessment Review (BAR) to provide additional documentation to support their claim of an over assessment, including independent appraisals. By law, there is a short window of opportunity for the BAR and Assessor to review the many grievances filed. Therefore, similar to actions brought in a regular Small Claims Court, it is critical that all filings be complete upon submission. Since any additional time afforded grievants is not done so as of right, but as a courtesy by the BAR and only in extraordinary circumstances, extensions to file additional supporting documentation, as a general rule, are not permitted.
BAR Request Template Letter
Complaint Review & Decision
Complaints are reviewed subsequent to Grievance Day by the 5-member volunteer panel of community members, known as the Board of Assessment Review (BAR,) who are appointed by the Town Board of Trustees for five-year staggered terms. Click here for Member List.
Decisions of the BAR can be appealed to the Westchester County Supreme Court thirty days after the filing of the final assessment roll. The final assessment roll, by law, must be filed each year by September 15th. After deliberations of the BAR, all assessments, changed or unchanged by the BAR, become final on September 15.
To learn more about the Board of Assessment Review click here.
Important note: Per the enactment of a 2009 law, taxable status date for the Town/Village of Scarsdale is May 1 each year, effective with the June 1, 2009 tentative assessment roll. This change primarily impacts the filing of all exemption applications/renewals, as well as those considering tearing down a house and/or doing renovations, updates, modernization, etc. In addition, the effective annual valuation date on which all properties are valued for assessment purposes is now the prior July 1. Therefore, properties are being valued in their physical condition as of the May 1 taxable status date via comparable sales that occurred relative in time to the prior July 1 valuation date.
For assessment purposes, grievance filings must be made only to the Town of Scarsdale, not the Village of Scarsdale. Filings made to the Village of Scarsdale in addition to the Town of Scarsdale for the same property, will not be accepted for filing.
Grievance forms will be accepted at the Assessor's Office between June 1 (or next business day) and June 18, 2019. For the Grievance Form click here: https://www.tax.ny.gov/pdf/current_forms/orpts/rp524_fill_in.pdf