Contesting an assessment
What if I don't agree with my assessed value?
Informal Review
An Informal Review can occur, if you contact Assessment from July 1 to January 1. Assessment staff can schedule to meet you or a property representative to inspect and review the property inventory and correct any data if necessary. The staff will then review the data and adjust the assessed value if warranted. If you find the resulting assessed value unsatisfactory, pursue the next step listed below (The Board of Assessment Review).
During a Reassessment year, when all property values are reviewed, inspections may not be feasible given the number of requests, instead pre-scheduled informal reviews may take place at the Assessment Offices or by phone.
The Board of Assessment Review (BAR)
This is the formal process to review and change Assessments and Exemptions at the request of the property owner or designated representative. Failure to take this step prevents use of further appeals such as a Small Claims (SCAR) action or a RPTL Article 7 Tax Certiorari proceeding.
Applications (Complaint forms) must be received by the Bureau of Assessment (City Hall, Room 101A) by the Third Tuesday in March, 8 p.m. (ET).
The City of Rochester Board of Assessment Review and the Bureau of Assessment will not accept Form RP-524 electronically by fax or email. The original hard copies of all RP-524 forms must be submitted in person, by delivery service or mail (not postmarked) no later than the third Tuesday in March by 8:00 pm.
The BAR process conforms to New York State’s requirements under Real Property Tax Law (RPTL 523,524,525) and to the City Charter (6-91 E). After the Assessor files the Tentative Assessment Roll with New York State, the only way to amend the roll in regards to Assessed Values, Exemptions and Class is to petition the BAR. City Council appoints this public board which conducts open hearings to review petitions from property owners and to then adjourn for private deliberations (to determine any changes and certify the Final Assessment Roll, which becomes the basis for constructing the Tax Roll).
The property owner can designate a representative on the application. The owner or representative will be contacted to schedule an appearance at a Board of Assessment Review Hearing. Sworn testimony will be requested as to what information the owner or representative can present that would lead to an adjustment to the assessed value for the property, or an exemption determination. The BAR makes a decision after the hearing and typically mails the determination notice within a month later.
In some cases the application will be reviewed by staff, and an inspection may be requested by an Appraiser from the Bureau of Assessment. After an inspection, the owner or the representative and staff may agree to a value and sign a stipulation form. This stipulation will be presented by staff to the BAR for approval, without the owner having to schedule a hearing.
The application and supporting materials are linked below, as well as helpful information from New York State:
- 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. You can request a review for next year.
Small Claims Assessment Review (SCAR)
If the owner is dissatisfied with the Board of Assessment Review (BAR) decision, the owner may seek judicial review by commencing a proceeding for 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, or 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).