PROPERTY TAX ISSUES
“Grievance Day”
May 2006
Written by: Frank J.
Algozzine, Director
Greene County Real Property Tax Service
The month of May is very important for property owners who feel their
property taxes are too high as a result of an inaccurate
assessment. On May 1st town assessors file Tentative Assessment
Rolls, which include the assessments that will serve as a basis for
future property tax bills. Unless property owners file complaints
on or before the date for the hearing of complaints, known as Grievance
Day, they will lose the opportunity to have their assessment reviewed.
Grievance Day is generally the fourth Tuesday in May, with the
exception of towns that have assessors who serve in more than one
town. Grievance Day for Greene County towns in 2006 are as
follow: for the Towns of Athens, Catskill, Hunter, Jewett, New
Baltimore and Windham, the fourth Tuesday in May (May 23rd); for the
Towns of Cairo, Coxsackie, Halcott and Lexington, the Wednesday
following the fourth Tuesday (May 24th); for the Towns of Durham
and Prattsville, the Thursday following the fourth Tuesday (May 25th);
for the Town of Greenville, the Monday following the fourth Tuesday in
May (contact town-due to holiday); and for the Town of Ashland, the
second Wednesday following the fourth Tuesday (May 31st). Locations and
times of the proceedings can be obtained by contacting town assessors.
The assessment review process is not difficult. Town boards
appoint three or five residents of the town to a Board of Assessment
Review. These individuals hear complaints and make decisions as to
whether or not an assessment should be lowered. The Board can
only review assessments for which a written complaint has been filed,
and cannot increase an assessment.
The most important aspect of the review is the documentation and proof
of the market value of the property, which is provided by the property
owner. The market value of the property is what serves as a basis
for the determination of an assessment and without it, both the
property owner and the Board of Review have no way to determine whether
or not the assessment is correct. Proof of market value may
consist of the recent purchase price of the property, the recent
offering price if offered for sale, the recent purchase prices of
comparable properties, the value as determined by a professional
appraisal, or the documented costs of recent construction.
An overview of the steps that are necessary to properly file an
assessment complaint are: 1) obtain
proof of the market value of the property; 2) meet informally with the
town assessor prior to Grievance Day; 3) obtain a complaint form from
the assessor or County Real Property Tax Service; 4) file the complaint
with the town assessor prior to Grievance Day or with the Board of
Assessment Review on Grievance Day; 5) appear before the Board of
Assessment Review on Grievance Day to support the statements in your
complaint.
Property owners who need assistance or who are unable to attend
Grievance Day proceedings can designate a representative to present the
complaint on their behalf.
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