How to Challenge Your Property Taxes and Obtain Exemptions

J&G Law can assist you with procedures to challenge and reduce your real property taxes, including obtaining real property tax exemptions, filing and prosecuting Board of Assessment Review (BAR) grievance complaints.  Real Property Tax Law (RPTL) Article 8 proceedings, Civil Practice Law and Rules (CPLR) Article 78 proceedings, and correction of errors on assessment rolls.

The following is a general summary of the usual tax grievance process for towns in New York State and provides guidance on what to do if you disagree with the assessment on your property.  Exact dates and procedures should be confirmed with the firm.  Please contact us for further assistance.

March 1 – Taxable status date and deadline for tax exemption applications. When the assessor determines the value of the property for the upcoming assessment roll, the value must be based on what the property was worth on July 1 of the prior year based on its status, inventory, and owenrship condition, including its improvements as of March 1 of the current assessment year.

March 1 is also the last day for filing applications for real property tax exemptions.  In certain circumstances, this firm may be able to assist those who missed this deadline.

May 1 – Assessor files tentative assessment roll.

Fourth Tuesday in May – Grievance Day.  Last day to file grievance complaints.  BAR hearings to review complaints are usually held on this date and/or subsequent dates.

July 1 – Assessor files final assessment roll.  BAR renders a decision on the complaints before this date.

July 31  or within 30 days of filing and notice of the final assessment roll, whichever is later – Last day to file an Article 7 lawsuit or SCAR petition challenging your assessment.  You must have filed a BAR complaint for the current year to commence an Article 7 or SCAR proceeding for that year.

October 31 – Last day to file a CPLR, Article 78 petition.  This type of proceeding is generally brought to challenge an assessment methodology, such as in the case of unconstitional selective reassessment or when a mandatory real property tax exemption has been revoked or denied.

Types of exemptions from property taxes include, but are not limited to, the following:

  • Agricultural
  • Forest
  • Business Investment Exemption
  • Non-profit
  • Charitable
  • Religious
  • Hospital
  • Library
  • Historical
  • Scientific
  • Environmental Conservation, Green Building, Energy Efficiency, Wind, Geothermal, Biofuel
  • Solar