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The Gardiner Town Board passed new zoning laws in the ARR200 district of the town. The law affects some property owners
more than others in the district, but ultimately every property is affected by the law, as “uses by right” were
stripped from the old zoning laws.
There are some people, including authors and passers of the law who will have you think that the passing of the new zoning
will actually make your property more valuable. This strange way of thinking might apply in theory for non property owners
who consider your land “their” view, but in reality the value of your land on the open market is more likely to
have gone down, since previously legal uses have been eliminated.
If you own property in Gardiner in the ARR200 zone, you may want to review your assessment to determine if the new law has
rendered your property less viable, and less valuable on the open market. Your property assessment is vital in that it is
the base for determining your tax load, to the school districts and to town, county and other taxing entities.
Why should you pay more tax if your land is not worth as much? We say you shouldn’t. The information below, along
with the link to the state Real Property Tax website, will give you all the information you need to understand the process
for getting a review of your assessment, and how to file a grievance if you feel you are being unduly over-assessed.
The following is an excerpt from the NYS Real Property website:
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How to File For a Review of Your Assessment
A Guide for Property Owners
Purpose of this Publication
This publication is designed to inform taxpayers of their right to review property assessments and to guide you through the
assessment review process. It is important to note that New York City and Nassau County have their own assessment review forms
and procedures. While the general information in this publication may be of assistance to someone preparing for assessment
review in New York City or Nassau County , residents of those localities will need to contact the appropriate offices.
The very first step is for you to determine whether you are being assessed consistently (at a uniform percentage of value)
with other properties in your municipality.
The Real Property Tax Law requires that assessors keep assessments up-to-date each year. There are various means that assessors
can use to accomplish this task, including annual reassessment ( see glossary ) or municipal-wide revaluation.
If the assessor has been unable to keep pace with property changes and market conditions, inequities will have crept into
the assessment roll. As a result, some property owners will be paying more than their fair share in taxes (over assessed)
and others are paying less (under assessed). A properly conducted reassessment will result in each property taxpayer paying
his or her fair share.
You should know certain dates, procedures, and terminology in order to satisfy the assessment review requirements. Please
refer to the glossary of this publication for some helpful terminology.
All property owners and lessees who are required to pay the property taxes pursuant to a written agreement are eligible for
a review of their property assessment from the Board of Assessment Review (BAR). In Nassau County, assessment review is by
the Assessment Review Commission. There is no fee, and there is no limit on the reduction sought.
Small Claims Assessment Review (SCAR) provides an inexpensive way for most homeowners to seek further review if they are dissatisfied
with the decision from their BAR. The filing fee is $30 and may be recovered under certain circumstances.
Your assessor should complete a fact sheet and include it in this publication. If you do not find such a fact sheet inserted
in this publication, please ask your assessor to provide the necessary information, including:
Telephone number and address of assessor's office;
Dates, hours, and location for inspecting the tentative assessment roll;
Date, time, and location for hearing formal assessment reviews;
Last date for filing assessment review;
The latest State equalization rate for the assessing unit (town, city, village, or county). (If assessments on the current
roll have been changed substantially, such as in the case of a reassessment, the equalization rate may not be applicable);
The latest residential assessment ratio (RAR) for the assessing unit. (If assessments on the current roll have been changed
substantially, such as in the case of a revaluation or update, the RAR may be inapplicable);
Stated uniform percentage of value that appears on the tentative assessment roll.
While much of this information (excluding date's for inspecting the tentative assessment roll) is available via the Office
of Real Property Services Municipal Profiles webpage, you are still advised to confirm all dates and information with your
assessor.
General Guidelines
There is a presumption that the assessment made by the assessor(s) is correct. The burden of proof is on the property owner.
Real Property Tax Law Section 510 requires the assessor to notify the taxpayer by mail of any increase in assessment, at least
ten days before the date for hearing assessment reviews. The notice should specify each parcel of real property, the assessed
valuation for the new assessment year and for the previous year, and the net increase in the assessment. It also should note
that this publication is available at the assessor's office. It is your responsibility to check your assessment on the tentative
roll after it has been filed. Failure to receive a notice of increased assessment will not invalidate your assessment.
If you have questions about your assessment, whether it has been changed or not, you should contact your assessor for an explanation.
If you believe your property assessment is too high, it is recommended that you discuss this first with your assessor. In
situations where the assessor and the owner/representative agree about the assessment after the tentative roll has been filed,
the law authorizes them to enter into a stipulation to the agreed-upon assessment. Stipulations are presented to the BAR for
ratification. (Part 6 of the Review form is used for this purpose). After meeting with your assessor, if you are still dissatisfied,
you have the right to file a formal complaint with your Board of Assessment Review (BAR) by the filing deadline.
If you live in a village, it is important to note that many villages are separate assessing units. If your property is in
such a village, and you wish to challenge the assessments on both the village and town rolls, you must file separate petitions
for both jurisdictions.
Key Dates
These dates, though used in most cities and towns, are guidelines, and may vary within your municipality. It is important
to check with your local assessor for specific dates . Terms, dates, and exceptions are discussed throughout this publication,
as well as in the glossary .
Valuation Date: July 1 of the prior year
Taxable Status Date: March 1
Exemption Filing Deadline: March 1
Tentative Roll Filed: May 1
Grievance Day: 4th Tuesday in May, generally (in cases where the assessor serves in more than one municipality, the date of
Grievance Day may be changed to facilitate the presence of the assessor).
Final Roll Filed: July 1
http://www.orps.state.ny.us/pamphlet/complain/howtofile/index.htm
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