Did You Grieve Your Property Taxes and Lose? Here’s What You Need to Know to Appeal
Did you file a Real Property Tax Grievance complaint to contest your taxes in May? The Board of Assessment Review (BAR) for each Hudson Valley municipality will be sending out their determination of your grievance complaint throughout the month of June. Appealing the determination of your New York State property taxes is complicated. The attorneys at Jacobowitz and Gubits have extensive experience in appealing the Board of Assessment Review’s real property tax determinations. Our knowledgeable Hudson Valley attorneys have appealed all types of property assessments including industrial plants, apartment complexes, strip malls, condominiums, subdivisions, farmland, and more. We can help you appeal these determinations.
There are two avenues to appeal the BAR’s determination, depending upon the type of property. Any one, two, or three-family owner-occupied residential structure used exclusively for residential purposes can file a Small Claims Assessment Review (SCAR). The benefit to filing a SCAR petition is the minimal $30.00 filing fee. It is an informal hearing before a Judicial Hearing Office, typically a retired judge. The SCAR petition must be filed no later than thirty (30) days from the date the final tax roll is published. There are strict service requirements for filing the SCAR petition. For example, towns and villages are separate assessing units. Therefore, if your property is located in a village, you must also file and serve a copy of the SCAR petition with the Village, not just the town. The attorneys at J&G can easily help you understand and navigate the complex rules governing a SCAR appeal.
The second avenue to appeal the BAR determination is an Article 7 tax certiorari petition filed in State Supreme Court. This appeal also must be filed no later than thirty (30) days from the date the final roll is published. An Article 7 petition can be filed by any property owner, but is typically filed by commercial property owners. If you miss the deadline you have no other remedy to appeal and will have to wait to file a grievance complaint in the next year. Unlike SCAR petitions, Article 7 petitions must be personally served on the taxing municipality. You also must file the petition with the village, school district, and county, however you can serve these entities via mail. If you fail to properly serve a required entity, your petition will be dismissed. The penalties are harsh for service mistakes. It is important to have competent Hudson Valley attorneys who know and understand the requirements for each locality and judge. There are court filing fees associated with an Article 7 petition. The petition is assigned to a New York State Supreme Court judge. If the parties are unable to resolve the issue, a trial is held and the parties are required to obtain certified appraisals.
We can answer your questions about the appeal process and determine which avenue is best for you. When you call, be prepared to provide a copy of your grievance complaint and BAR determination letter.
This not intended to be legal advice. You should contact an attorney for advice regarding your specific situation. Prior results do not guarantee a similar outcome.