REAL PROPERTY TAX GRIEVANCE/TAX CERTIORARI

How to Challenge Your Property Taxes and Obtain Exemptions

This firm can assist you with procedures to challenge and reduce your real property taxes including obtaining tax exemptions, Board of Assessment Review (BAR) complaints, Small Claims Assessment Review (SCAR) petitions, Real Property Tax Law (RPTL) Article 7 lawsuits, Civil Practice Law and Rules (CPLR) Article 78 proceedings and correction of errors on tax rolls.

The following gives a general summary of the usual tax grievance process for towns in New York State and provides guidance on what to do you if you disagree with the assessment on your property. Exact dates and procedures should be confirmed with this firm. Contact us for further assistance.

March 1 — Inventory date and deadline for tax exemption applications. When the assessor determines the value of property for the upcoming tax roll, the value must be based on what the property was worth on July 1 of the previous year based on the status and inventory, including improvements, of the property on March 1 of the current year.

March 1 is also the last day for filing for real property tax exemptions. In certain circumstances, this firm can assist those who missed this deadline.

May 1 — Assessor files tentative tax roll.

Fourth Tuesday in May — Grievance Day — Last day to file tax grievance complaints. BAR hearings to review complaints are usually held on this date and/or subsequent dates.

July 1 — Assessor files final tax roll. BAR renders a decision on the complaints before this date.

July 31 or within 30 days of filing and notice of final tax roll, whichever is later — Last day to file an Article 7 lawsuit or SCAR petition challenging your tax assessment. You must have filed a BAR complaint for this year in order to commence an Article 7 or SCAR proceeding for this year.

October 31 — Last day to file an Article 78 petition. This type of proceeding is generally brought when a property owner has been treated unfairly or unequally, such as in the case of unconstitutional selective assessment, or when a tax exemption has been revoked or denied.

Types of Exemptions from property taxes include but are not limited to the following:

  • STAR (School Tax Relief)/Enhanced STAR
  • Senior Citizen
  • Veterans
  • Disabilities
  • Agricultural/Forest
  • Non-profit
  • Charitable
  • Religious
  • Hospital
  • Library
  • Historical
  • Scientific
  • Environmental, Conservation, Green Building, Energy Efficiency, Solar, Wind, Geothermal, Biofuel