Property values are in flux in a lot of areas in New York State. These are the six steps to find out if your over assessed and to challenge your home property tax assessment in NY. Many times you only need the first five steps to correct your assessment. (Note there are two examples near bottom)
For industrial, or commercial property challenges. Click this link
https://www.divideny.org/non-residential-property.html
Always make sure you are signed up for STAR to reduce your school taxes.
Use this link https://www.tax.ny.gov/star/
For industrial, or commercial property challenges. Click this link
https://www.divideny.org/non-residential-property.html
Always make sure you are signed up for STAR to reduce your school taxes.
Use this link https://www.tax.ny.gov/star/
First Step
Get an estimate of how much your home is worth (full market value) today. You can use an online real estate site (like Zillow), or check with an appraiser, bank, your insurance company to confirm the value in writing . A recent purchase can be used to confirm value.
Second Step
Get the amount your property is currently assessed from your village, town, or city. It should be on your tax bill.
Third Step
Get the Residential assessment ratio (RAR) for your town, village, or city; go to this link http://orps1.orpts.ny.gov/cfapps/MuniPro/ 1) Select your county; 2) then select your town or city; 3) then select RAR Information; take the most current RAR
Fourth Step
Then take the Residential assessment ratio (RAR) you got from the table and multiply it by the current value of your home. This should give you the current home property tax assessment of your home plus or minus 5 percent. (In some counties the RAR is listed in percent form so you have divide by 100 to get what your home property tax assessment)
If amount you get is HIGHER than your current tax assessment or within 5 percent of your current tax assessment STOP HERE challenging your assessment could RAISE your taxes!
However, if amount you get is LOWER than your current tax assessment you can use the fifth step below to challenge it.
If amount you get is HIGHER than your current tax assessment or within 5 percent of your current tax assessment STOP HERE challenging your assessment could RAISE your taxes!
However, if amount you get is LOWER than your current tax assessment you can use the fifth step below to challenge it.
Fifth Step
In most towns, villages and cities you must file your challenge/grievance in writing we suggest you file it a few weeks before these deadlines.
Check with your assessor to confirm Grievance Day in your community
Grievance Day is the deadline for submitting Form RP-524 and the day that the Board of Assessment Review (BAR) meets to hear complaints. In most communities, Grievance Day is the fourth Tuesday in May. However, there are exceptions:
Take a copy of the appraisal or other document proving the full market value of the home; (an appraiser, bank, your insurance company value in writing is better than online website amount) and attach it to the form you prepare using this link and file your grievance either in person at the town, city, or village assessment office or by certified US mail.
https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
Nassau County and New York City use a different form which is explained in the link above.
Note If your property is located in a village that assesses property, you may have to file two assessments grievances, one for the village and one for the town(the town and village may have different RARs). To grieve both assessments, you are required to file two separate Form RP-524 with both the town and village. You will have to repeat first to fifth steps above selecting your village this time. If you miss the deadline for one you can still file for the other.
Check with your assessor to confirm Grievance Day in your community
Grievance Day is the deadline for submitting Form RP-524 and the day that the Board of Assessment Review (BAR) meets to hear complaints. In most communities, Grievance Day is the fourth Tuesday in May. However, there are exceptions:
- Cities and towns that share an assessor can adopt different Grievance Days between the fourth Tuesday in May and the second Tuesday in June
- New York City - the Assessment Review Commission meets throughout the year, but complaints must be filed by March 15 for Class One properties and March 1 for all other properties
- Nassau County - the Assessment Review Commission meets throughout the year, but complaints must be filed by March 1
- Other cities - dates vary, contact your assessor or city clerk for the date
- Suffolk County - town BAR's meet on the third Tuesday in May
- Westchester County - town BARs meet on the third Tuesday in June
- Villages that assess property - typically, the BAR meets on the third Tuesday of February; however, dates can vary - check with your village assessor or village clerk
Take a copy of the appraisal or other document proving the full market value of the home; (an appraiser, bank, your insurance company value in writing is better than online website amount) and attach it to the form you prepare using this link and file your grievance either in person at the town, city, or village assessment office or by certified US mail.
https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
Nassau County and New York City use a different form which is explained in the link above.
Note If your property is located in a village that assesses property, you may have to file two assessments grievances, one for the village and one for the town(the town and village may have different RARs). To grieve both assessments, you are required to file two separate Form RP-524 with both the town and village. You will have to repeat first to fifth steps above selecting your village this time. If you miss the deadline for one you can still file for the other.
Sixth Step
If you are dissatisfied with the decision of on your tax assessment grievance by your municipality, you may appeal your assessment again via:
- Small Claims Assessment Review (SCAR) - only available to:
- Property owners who live in their one, two or three family dwellings that are used exclusively for residential purposes, or
- Owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling
- Requires $30 filing fee
- Information regarding SCAR is available from the New York State Unified Court System
- Tax certiorari proceeding
- Commenced in New York State Supreme Court (a trial court in NY) pursuant to Article 7 of the Real Property Tax Law
- We highly recommend you contact a private attorney
- If the RAR for your municipality is greater than one (1) see extra information below.
Two Examples
Example A. Step 1) Your home is currently worth $450,000 (check with an appraiser etc to confirm)
Step 2) You are assessed at $370,000 according to your tax bill or other town records.
Step 3) Say you live in the Suffolk county, Town of Brookhaven You go to this link http://orps1.orpts.ny.gov/cfapps/MuniPro/ Select your county Suffolk ; then select your town Brookhaven; then select “RAR Information” take the most current RAR from the table In 2021 Brookhaven had an RAR of 0.74 or 74 percent
Step 4) Take RAR and multiply it by the appraised value of your home $400,000 * 0.74 = $296,000
This should give you the current home property tax assessment of your home plus or minus 5 percent if correctly assessed; 296,000/370,000 = about 0.80 or 8.0 percent, so it is NOT within 5 percent.
Also amount we got $296,000 is LOWER than example home current tax assessment of $370,000 so our example is over assessed.
Step 5) Then the homeowner would take copy of the appraisal or other document proving the full market value of the home; and attach it to the form you prepare and file the tax grievance via the link below which must be received before the deadline date which varies by municipality from mid-February to June every year See Our example would ask for a new assessment of $296,000 https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
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Step 2) You are assessed at $370,000 according to your tax bill or other town records.
Step 3) Say you live in the Suffolk county, Town of Brookhaven You go to this link http://orps1.orpts.ny.gov/cfapps/MuniPro/ Select your county Suffolk ; then select your town Brookhaven; then select “RAR Information” take the most current RAR from the table In 2021 Brookhaven had an RAR of 0.74 or 74 percent
Step 4) Take RAR and multiply it by the appraised value of your home $400,000 * 0.74 = $296,000
This should give you the current home property tax assessment of your home plus or minus 5 percent if correctly assessed; 296,000/370,000 = about 0.80 or 8.0 percent, so it is NOT within 5 percent.
Also amount we got $296,000 is LOWER than example home current tax assessment of $370,000 so our example is over assessed.
Step 5) Then the homeowner would take copy of the appraisal or other document proving the full market value of the home; and attach it to the form you prepare and file the tax grievance via the link below which must be received before the deadline date which varies by municipality from mid-February to June every year See Our example would ask for a new assessment of $296,000 https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
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Example B. Step 1) Your home is currently worth $300,000 (check with an appraiser etc to confirm)
Step 2) You are assessed at $370,000 according to your tax bill or other town records.
Step 3) Say you live in the Schenectady county, City of Schenectady You go to this link http://orps1.orpts.ny.gov/cfapps/MuniPro/ Select your county Schenectady ; then select your city Schenectady; then select “RAR Information” take the most current RAR from the table In 2021Schenectady had an RAR of 90.70 or 90.7 percent
Step 4) Take RAR and multiply it by the appraised value of your home $300,000 * 90.70 /100 = $272,100. The RAR is already listed in percent form so you have divide by 100 to get what your home property tax assessment.
This should give you the current home property tax assessment of your home plus or minus 5 percent if correctly assessed; 272,100/370,000 = about 0.86 or 8.6 percent, so it is NOT within 5 percent.
Also amount we got $272,100 is LOWER than example home current tax assessment of $370,000 so our example is over assessed.
Step 5) Then the homeowner would take copy of the appraisal or other document proving the full market value of the home; and attach it to the form you prepare and file the tax grievance via the link below which must be received before the deadline date which varies by municipality from mid-February to June every year See fifth step in original text above for deadline details. Our example would ask for a new assessment of $272,100 https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
Step 2) You are assessed at $370,000 according to your tax bill or other town records.
Step 3) Say you live in the Schenectady county, City of Schenectady You go to this link http://orps1.orpts.ny.gov/cfapps/MuniPro/ Select your county Schenectady ; then select your city Schenectady; then select “RAR Information” take the most current RAR from the table In 2021Schenectady had an RAR of 90.70 or 90.7 percent
Step 4) Take RAR and multiply it by the appraised value of your home $300,000 * 90.70 /100 = $272,100. The RAR is already listed in percent form so you have divide by 100 to get what your home property tax assessment.
This should give you the current home property tax assessment of your home plus or minus 5 percent if correctly assessed; 272,100/370,000 = about 0.86 or 8.6 percent, so it is NOT within 5 percent.
Also amount we got $272,100 is LOWER than example home current tax assessment of $370,000 so our example is over assessed.
Step 5) Then the homeowner would take copy of the appraisal or other document proving the full market value of the home; and attach it to the form you prepare and file the tax grievance via the link below which must be received before the deadline date which varies by municipality from mid-February to June every year See fifth step in original text above for deadline details. Our example would ask for a new assessment of $272,100 https://www.tax.ny.gov/pdf/publications/orpts/grievancebooklet.pdf
Extra Information
If the RAR for your municipality is greater than one (1) a 100 percent that means your whole town/city/village is over assessed at more than 100 percent full market value which is unlawful in NY. However, the only method available to force a municipality to obey the law and reduce everyone’s assessment down to full market value is a lawsuit in New York State Supreme Court. (a trial court in NY) you will need an attorney, but you and your neighbors can work together on hiring an attorney.
This means the court should order all residential assessments in the municipality reduced by multiplying the each assessment by the reciprocal of the RAR (1/RAR) to return the municipality to full value assessment.
More Information on RARs https://www.tax.ny.gov/research/property/equal/rar/index.htm
The RAR should NOT be used for agricultural, industrial, or commercial property assessment calculations.
This means the court should order all residential assessments in the municipality reduced by multiplying the each assessment by the reciprocal of the RAR (1/RAR) to return the municipality to full value assessment.
More Information on RARs https://www.tax.ny.gov/research/property/equal/rar/index.htm
The RAR should NOT be used for agricultural, industrial, or commercial property assessment calculations.
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