Do you have a grievance about your property’s assessment?
John P. McGrory, IAO, Town of New Castle Assessor
June 5, 2008
by Ann Marie Fallon
The annual grievance day in New Castle is the third Tuesday in June, June 17 this year, when property owners may appear before the board of assessment review to dispute their property’s assessment.
The board of assessment review is a regulatory board comprised of five New Castle residents who have been appointed by the New Castle Town Board to each serve a five-year term. The town assessor is John McGrory, IAO, who is appointed by the town board for a six year term.
Do your homework before disputing assessment
Not surprisingly, to determine if your property is improperly assessed, you first need to determine its assessed value. That information is stated on your tax bill. If you don’t have that handy, you can visit the New Castle town clerk’s office and they will help you determine your assessment from the current tentative assessment roll prepared by the town assessor.
According to Town Assessor John McGrory, approximately 70 grievances were filed last year. “I expect the number of grievances to increase this year due to the decline in the real estate market.”
The assessment, or assessed value, of your home and property is determined by a formula set by New York State. New Castle has an equalization rate set by New York State of 16.13 percent, which means that the assessed value of your property is 16.13 percent of what the town assessor believes is its value. For example, when a home has an assessed value of $200,000, that value is divided by .1613 the equalization rate, to get the assessor’s determination of what your house is actually worth, otherwise known as the market value.
$200,000 / .1613 = $1,239,926
The result is market value of your home is $ 1,239,926
There is a presumption under the law that the assessed value, in the above case $200,000, determined by the assessor is correct. The burden of proof falls on the complainant to show otherwise. You may contest your assessment on three grounds: unequal assessment, excessive or unlawful assessment or misclassification of the property. For definitions of these terms, please visit grieve your taxes and review the instruction booklet for filing a complaint.
What to submit on grievance day
To file a formal complaint, you must complete the complaint form, available at grieve your taxes, and follow the instructions, also available at that website. Your complaint should include statements, records and other relevant information to support your objection to the assessed value of your property. A recent appraisal is helpful.
You must submit your complaint before June 17. If you file your complaint fewer than four business days before the board of assessment review meets on June 17, the board is required to grant the assessor’s request for an adjournment to allow the assessor to prepare a response to the complaint. There is no fee to file a complaint.
You have the right to attend the hearing and to present statements in support of your complaint. You may appear personally, with or without an attorney or other representative. If you choose to have a representative appear on your behalf, you must file an authorization form, available at New York State Office of Real Property Services. Although the assessor is not a member of the board of assessment review, he is required to attend all formal hearings of the board and has the right to be heard on any complaint.
McGrory stated that the tentative tax roll was filed on June 1st for the upcoming tax year. However, residents can make an appointment to meet with him throughout the year to discuss their assessment.
For more information on the procedure and to download the necessary forms, visit New York State Office of Real Property Services or the Town of New Castle website. Forms are also available at the assessor’s office located on the second floor of town hall.
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