Challenging your assessment
A property's assessed value in theory shall reflect its equivalent market value for tax purposes only, since the New York State system of taxation is "ad valorem ("at, or according to value.") The total property value of a parcel comprises the value of the underlying land and improvements situated thereon, if any, as of July 1 of the previous year.
Grievance Documents and Publications
Grievance Review Period
The Grievance review period is between June 1st and the 3rd Tuesday in June each year. Completed grievance applications (Form RP-524) - accompanied by proof of value and other supporting documentation - must be submitted to the Assessor’s Office no later than the close of the Grievance Day which is always held on the 3rd Tuesday in June.
Once you have submitted your completed grievance application and supporting documents, you may schedule a time to speak with the Assessor or her designee to discuss Tentative Roll assessments prior to Grievance Day. Please contact the Assessor’s Office to schedule an appointment at (914)722-1133 or by e-mail using email@example.com.
The Board of Assessment Review will convene on the 3rd Tuesday in June to hear appeals for those filing grievances on Grievance Day. If you would like to testify in front of the Board of Assessment Review (BAR) on Grievance day, you may schedule an appointment by contacting the Assessor’s Office. Please note that it is not mandatory to testify in support of your application before the BAR as they review all grievance applications whether the applicant appears or not, rendering a determination as to the final assessment based on the evidence included in the submission by September 15th of that year.
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.
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.