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SMALL CLAIMS ASSESSMENT REVIEW GENERAL …

*Buffalo City School District, Rochester City School District, Syracuse City School District and Yonkers City School CLAIMS ASSESSMENT REVIEWGENERAL INFORMATION AND FILING REQUIREMENTSFOR COUNTIES OUTSIDE NEW YORK CITYUCS 900 (Rev. November, 2008)WHO MAY FILE? Any person aggrieved by an ASSESSMENT of aone, two or three-family, owner-occupied residential structure usedexclusively for residential purposes who has filed a writtencomplaint with the board of ASSESSMENT REVIEW (or otheradministrative REVIEW body of the assessing unit) in regard to thatassessment.

*Buffalo City School District, Rochester City School District, Syracuse City School District and Yonkers City School District. SMALL CLAIMS ASSESSMENT REVIEW

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Transcription of SMALL CLAIMS ASSESSMENT REVIEW GENERAL …

1 *Buffalo City School District, Rochester City School District, Syracuse City School District and Yonkers City School CLAIMS ASSESSMENT REVIEWGENERAL INFORMATION AND FILING REQUIREMENTSFOR COUNTIES OUTSIDE NEW YORK CITYUCS 900 (Rev. November, 2008)WHO MAY FILE? Any person aggrieved by an ASSESSMENT of aone, two or three-family, owner-occupied residential structure usedexclusively for residential purposes who has filed a writtencomplaint with the board of ASSESSMENT REVIEW (or otheradministrative REVIEW body of the assessing unit) in regard to thatassessment.

2 Condominiums are not eligible for SMALL claimsreview, EXCEPT (1) owner-occupied condominiums usedexclusively for residential purposes that are located in NassauCounty and designated as Class One property. (See Section1802(1), Real Property Tax law), and (2) condominiums that havebeen designated in the homestead class in any approvedassessing unit, are may complete the Petition yourself, or have a representative doit for you. If you choose to have a representative file for you, youmust complete the Designation of Representative section of thepetition.

3 WHAT ASSESSMENT CAN BE REVIEWED? The onlyassessment that can be reviewed is that on the current finalassessment roll completed and filed by your assessor. The right toreview is based upon the timely filing of a written petition. Aseparate petition must be filed for each separately assessed may not request an ASSESSMENT lower than that which yourequested before the Board of ASSESSMENT REVIEW . Theassessment of a property having an equalized value of $450,000 orless may be reviewed without further limitation.

4 If the equalizedvalue of the property exceeds $450,000, the total assessmentrequested reduction may not exceed 25 percent of the AND WHERE MUST THE PETITION BE FILED? Theoriginal petition and two copies of the petition must be filed with theClerk of the county in which your real property is located, within 30days of the filing of the final ASSESSMENT roll for your assessing petition must be accompanied by a $30 filing fee and shouldinclude supporting statements, records, and other relevantinformation to support your petition. If you cannot file your petitionin person you may mail your petition, but it must be mailed no laterthan 30 days after the final ASSESSMENT roll is completed and failure to file your petition on time may result in a dismissal ofyour and villages are separate assessing units.

5 Therefore, if yourproperty is located in a village, filing a petition with respect to yourtown ASSESSMENT or your village ASSESSMENT alone will not affectthe ASSESSMENT by the other must mail by certified mail, return receipt requested,or, deliver in person, one (1) copy of the petition to theclerk of the assessing unit, or if there is no such clerk, tothe officer who performs the customary duties of must mail, by regular mail, one (1) copy of thepetition to the clerk of any school district where any partof the property, the ASSESSMENT on which is to bereviewed, is located, except with respect to a schooldistrict within a city of 125,000 population or more.

6 * Ifthere is no clerk of the school district, or the clerk s nameand address cannot be obtained, the mailing may bemade to a trustee of the school must mail, by regular mail, one (1) copy of thepetition to the treasurer of the county in which theproperty is located and one (1) copy of the petition to theassessor, or, the chairman of the board of mailings and delivery, referred to above must bedone within ten days from the date of filing three copiesof the petition with the County Clerk. The County Clerkis also the Clerk of the Supreme IS THE FINAL ASSESSMENT ROLL FILED?

7 A finalassessment roll is considered completed and filed when theassessor publishes notice of that fact in the official newspaper ofthe assessing most towns, the final ASSESSMENT roll is required to be filed byJuly 1st , except that in towns in the County of Suffolk, it must befiled no later than September 1st; in towns in the County ofWestchester no later than September 15th, and in the towns in Erieand Nassau Counties, no later than April cities, the date for filing of final ASSESSMENT rolls varies basedupon provisions of each city s charter. You should contact the officeof the assessor or the city clerk for this information.

8 In most villages, final ASSESSMENT rolls must be filed by April first;however some village ASSESSMENT calendars vary and you thereforeshould contact the village clerk s office for this WILL YOUR CASE BE HEARD? you have filed your petition, the AssessmentReview Clerk in the Supreme Court in the county willassign your case to a hearing officer. The hearing officerwill contact you directly to set a date, time and place fora may appear personally, with or without an attorneyor other representative, to support the statementscontained in the petition and may authorize an attorney or other representative toappear personally without you to support the authorization must be in writing and bear a datewithin the same calendar year during which the petitionis is a presumption under the law that theassessment made by the assessor is correct.

9 Theburden of proof is with you, the petitioner, to overcomethis presumption. hearing officer will require you or your representativeto appear personally, and may request that you submitadditional evidence. If you willfully refuse or neglect toproduce such evidence, or to answer any materialquestion put to you, you may be unable to obtain anyreduction in ASSESSMENT from the hearing officer. Failureto appear shall result in the petition being determined bythe hearing officer based upon te available hearing officer may determine the final assessmentto be the same as or less than the original , he cannot reduce your ASSESSMENT to anamount lower than you claimed on your petition.

10 Of reduction on petition is limited by amountclaimed. The amount by which you believe yourassessment should be reduced cannot later be changedafter you enter this amount on the petition and file example, if you claim an excessive ASSESSMENT andset forth in your petition that you seek a reduction of$2,000, you cannot later seek a larger reduction than the$2,000 originally sought. Further, the hearing officercannot legally grant a greater reduction than the amountyou request, even if circumstances should show that alarger reduction is of a petition for SMALL CLAIMS ASSESSMENT reviewconstitutes a waiver of a right to commence a proceedingfor judicial REVIEW of the ASSESSMENT pursuant to Title 1of Article 7 of the Real Property Tax 900 (Rev.)


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