What happens at a New York Board of Assessment Review (BAR) hearing?

The Board of Assessment Review (BAR) is the administrative body that decides grievances outside New York City and Nassau County. Understanding how it works helps you prepare.

Who sits on it. Under New York law the BAR is made up of three to five members appointed by the city council, town board, or village board. By statute it cannot include the assessor or any staff from the assessor's office — it is meant to be an independent local panel. Members complete state training. See the Grievance procedures.

When and how it meets. The BAR convenes on Grievance Day (usually the fourth Tuesday in May). You may appear in person — with or without an attorney or representative — to present statements and documentation, or you may simply submit Form RP-524 and rely on the written record. Many homeowners win on the paperwork alone.

What the board does. Under N.Y. RPTL §525, the BAR may administer oaths, take testimony, and hear proofs regarding your complaint. If it is not satisfied the assessment is excessive, unequal, or unlawful (or that the property is misclassified), it may require you or your representative to appear and be examined. The board then determines the assessment.

The determination. RPTL §525 requires the BAR to mail each complainant a written notice of determination that states the reasons for the decision. Keep this notice — you need it to calculate your judicial-review deadline.

If you lose or get only a partial reduction, your next move is Small Claims Assessment Review (SCAR) for an owner-occupied home, or a tax certiorari proceeding under RPTL Article 7. You generally must have grieved to the BAR first to preserve those rights.