ASSESSMENT REVIEW

An Informal Review of your assessment may be requested after October 1st through the following April 1st of each year.

All informal reviews are subject to a request from the Assessor for an interior and exterior inspection of the property an Assessment Department staff member. The purpose of a physical inspection is to ensure that the inventory (square footage, bedrooms, baths, etc.) on the assessment record is accurate and to evaluate the condition of the property.

Property owners who are in disagreement with their assessed value must provide information to the Assessment Department that they feel is relevant to their property’s value.

• A recent appraisal of the property. Please note that the Assessment Office will review appraisals completed for financing or estates, etc. If an appraisal is submitted specifically for an assessment challenge, the date of the appraisal must be completed by the date set forth by RPTL, which is the preceding July 1st.
• A recent listing of the property showing the asking price, time on the market and any offers made.
• A recent sale of the property (copy of the purchase contract).
• Recent sales of similar properties in the subject neighborhood.
• Photographs showing aspects of the property that would affect the value.

Please note, that if deemed necessary, without a physical exterior and interior inspection, no change in assessed value will be considered. The owner must supply information to support a different value than what has been determined by the Assessment Department.

Change of Assessment Notices resulting from an informal review will be sent to the property owner, no later than the first week in May.

If you still disagree with the assessor’s valuation of your property, a more formal process exists, where property owners can present their case to the Board of Assessment Review, which holds its Grievance Day hearings on the Forth Tuesday of May. The process is free and open to all property owners. Keep in mind, property owners will be required to submit documentation supporting their estimate of value and acquiring this information is at the home owner’s expense.

If you disagree with your tentative assessment, you must file a formal grievance with the Board of Assessment Review (BAR).

Grievance Day is always the 4^th (fourth) Tuesday in May

Gates Town Hall · 1605 Buffalo Rd · Rochester, NY 14624

BAR Grievances are heard by appointment only. Applications will be accepted at the Assessment Office after May 1^st and no later than Grievance day.

Mailed applications must be received by Grievance day. The Board of Assessment Review will not review any applications received in the office after the fourth Tuesday in May. Appointments are made on a first come, first serve basis, as the completed Grievance packages are received. You must provide SIX copies of your Grievance package.

If you wish to file a formal complaint, you are required to file Form RP-524, Complaint on Real Property Assessment.  All four pages of the application must be completed and form must be signed. Owner(s) who designate an authorized representative must sign and complete applicable section or attach a formal, signed letter designating authorization of representation.

If your formal complaint is regarding a Limited Income Senior or Disability exemption, you must include a letter stating why the application was not filed on time.  The property owner must have a good cause for not filing the application by taxable status date.

Grievance application form (RP-524) and instructions are available from three sources:

• The Assessment Office, Gates Town Hall, 1605 Buffalo Rd, 9:00AM to 5:00PM
• Assessor's printable forms page
• The NYS Department of Tax & Finance website at: tax.ny.gov (go to: Individuals > Property Tax and Assessment > Contest)

The Board of Assessment Review strives to give full and fair consideration to every grievance; however, it cannot do so without information from the property owner to support their complaint. The following types of supporting documentation are helpful:

• Recent sales of similar properties in your neighborhood
• Comparative Market Analysis from a reputable realtor
• A recent appraisal of the property
• Photographs showing significant problems with your property

If you do not submit any documentation to support a different value than what has been determined by the Assessment Office, do not expect a reduction in the assessed value. You must have documentation justifying your estimate of value, subject to review by the BAR.

Your appearance at the BAR hearing is not required. If you are unable to attend, you must still submit your application to the BAR by Grievance day and the BAR will review the application.

Determination notices from the BAR will be mailed approximately 3-4 weeks from the hearing date.