What is the difference between the tentative and final assessment roll in New York?
What is the difference between the tentative and final assessment roll in New York?
The tentative assessment roll (filed around May 1 in most NY towns) is the draft you grieve before the BAR on Grievance Day; the final roll (around July 1) reflects the BAR's decisions and starts the 30-day clock for filing a SCAR or Article 7 petition.
New York's appeal calendar is anchored to two rolls, and knowing which is which keeps you from missing a deadline.
Tentative assessment roll. In most towns the assessor files the tentative roll on or about May 1. This is the draft of every property's assessment for the year. It is the version you challenge: you file Form RP-524 and appear before the Board of Assessment Review on Grievance Day (typically the fourth Tuesday in May) to contest the tentative value. See the Grievance procedures. (NYC and Nassau use earlier, separate calendars.)
Final assessment roll. After Grievance Day, the BAR rules on all complaints, and the assessor files the final roll on or about July 1. The final roll incorporates the board's reductions (or confirmations) and becomes the basis for your tax bill.
Why the final roll matters for escalation. Your judicial-review clock runs from the final roll, not the tentative one. Under RPTL §730, a SCAR petition must be filed within 30 days after the final assessment roll is filed (or notice of its filing is published), whichever is later. The same 30-day window governs an Article 7 proceeding. So: 1. Grieve the tentative roll by Grievance Day (Form RP-524). 2. Receive the BAR determination and watch for the final roll. 3. If still aggrieved, file SCAR or Article 7 within 30 days of the final roll.
Dates vary by assessing unit. The May 1 / July 1 dates are the common town schedule; cities, villages, and special assessing units (NYC, Nassau) differ. Confirm your municipality's tentative- and final-roll dates with the assessor so you don't miss the SCAR window.