I believe my 2024 assessment is wrong — what do I do?
A very simple question to ask yourself is: “Could I sell my property for its new preliminary value?” If you believe your new assessment does not reflect your property’s current market value, you have several opportunities to contest your reassessment. If you agree the new assessment is the fair market value of your property, you do not have to do anything.
Informal Review
From December 2023 through February 9, 2024, you can call 311 from inside city limits or 585-428-5990 from outside city limits to make an appointment with a City appraiser. He or she will review the assessment with you and consider any information you provide which could change the new value.
The Board of Assessment Review
The BAR is the formal process to review and challenge Assessments. If you believe your assessed value is incorrect and you do not take this step, you won’t be able to file other appeals such as a Small Claims (SCAR) action or an RPTL Article 7 Tax Certiorari proceeding.
Dispute your assessment at a Board of Assessment Review. Complaint forms must be received by the Bureau of Assessment (City Hall, Room 101A) by 8 p.m. Tuesday, March 19. Either the property owner or designated representative can participate in this process.
- Pick up a form and instructions at the Assessor’s Office, Room 101A in City Hall, 30 Church St.
- Download the forms here.
- Call (585) 428-7221 to request the materials be sent to you
The City’s Board of Assessment Review will begin meeting on March 19, 2024, to hear and decide on valuation complaints.
In support of a claim for an assessment reduction, a residential property owner should prepare to submit to the Board any of the following:
- An appraisal with a market value estimate lower than your reassessment completed within the past 18 months.
- Purchase contract reflecting current or recent market activity of the property (Multiple Listings) involving an arm’s length transaction or marketing effort that illustrates a lower value.
- List of recent sales of similar properties in the neighborhood including sale price, building sizes, and date of sale. Recent sale information for 1, 2 & 3 family dwellings is available on the City’s website at: www.cityofrochester.gov/recentsales
- Written real estate broker’s opinion of lower market value that includes at least 3 comparable properties sold within the past 18 months
Click here for the BAR Application form RP524 "Complaint On Real Property Assessment Before The Board Of Assessment Review." The package also includes additional instructions and resolutions.
Click here for a link to ORPTS' description of this process.
Click here for the NYS ORPTS booklet "Contesting Your Assessment"
Click here for the NYS ORPTS booklet "How To Estimate The Market Value Of Your Home"
Click here to search for property data, assessments and comparable sales.
If an application is NOT received the process can NOT go any further for that year, but you can request a review for next year.
Small Claims Assessment Review (SCAR)
If you don’t agree with the Board of Assessment Review (BAR) decision, you can ask for a judicial review by asking for a Small Claims Assessment Review (SCAR). This hearing process is similar to a Small Claims Court Proceeding which is generally geared towards citizens representing themselves and incurring minimal fees.
SCAR is only available to:
- Owner-occupants of one, two, or three family dwellings which are used exclusively for residential purposes.
- The owner of vacant land that is not of sufficient size to contain a one, two or three family dwelling.
File the Small Claims Petition with the Monroe County Clerk's Office (39 West Main St., (585) 753-1600). The SCAR procedures must commence by May 30th (that is within 30 days of the final filing of the assessment roll or notice of such filing, whichever is later).
Click here for NYS Unified Court System website. The Forms and Instructions can be downloaded.
Tax Certiorari Proceeding (Article 7 RPTL)
All others who are dissatisfied with the BAR decision, or those choosing not to use the SCAR procedure, may seek judicial review by commencing a tax certiorari proceeding in New York State Supreme Court pursuant to Article 7 of the Real Property Tax Law. Please consult a legal advisor on how to pursue this action. This procedure must commence by May 30th (that is within 30 days of the final filing of the assessment roll or notice of such filing, whichever is later).
