How do I file Form RP-524 to grieve my New York property assessment?
How do I file Form RP-524 to grieve my New York property assessment?
Outside NYC and Nassau, complete Form RP-524 (Complaint on Real Property Assessment) and file it with your assessor or Board of Assessment Review on or before Grievance Day — usually the fourth Tuesday in May.
In most of New York State, grieving your assessment means filing Form RP-524, "Complaint on Real Property Assessment." New York City and Nassau County use their own systems instead (see the NYC Tax Commission and Nassau ARC questions).
Where and when. File the completed form with the assessor or the Board of Assessment Review (BAR) in your city or town. The deadline is Grievance Day — in most communities the fourth Tuesday in May, but you must confirm the exact date with your assessor or municipal clerk, because some communities differ. If you mail it, the form must be received by Grievance Day. See the state's Grievance procedures and the official Form RP-524 with its instructions (RP-524-Ins).
What the form requires. Under N.Y. RPTL §524, you must state the ground for your complaint — that the assessment is excessive, unequal, or unlawful, or that the property is misclassified — and specify the value you believe is correct and the reduction you seek. Part Four of the form lets you document an unequal or excessive claim using comparable sales or the residential assessment ratio.
The hearing. You may appear before the BAR in person, with or without a representative or attorney, and present statements and documents, or you may rely on the written submission. Under N.Y. RPTL §525, the board hears proofs and must mail you a written notice of its determination.
If the BAR denies you, your next step is judicial review — Small Claims Assessment Review (SCAR) for owner-occupied homes, or an Article 7 proceeding. File the grievance first: you generally cannot go to SCAR or court without having first grieved to the BAR.