General Rules for Grievance
- All grievances must be filed on or before the Board of Assessment Review adjourns on Grievance Day (fourth Tuesday in May).
- All grievances must have documented evidence of the value claimed. Documentation may include, but is not limited to, an appraisal of the property, a current listing of the property, a recent purchase offer for the property, a closing statement for the sale of the property. Tax information is NOT considered evidence of value. Failure to supply factual, documented evidence of value will result in the denial of the grievance request.
- Original grievance application must be accompanied by at least 1 copy of the original application and any additional supporting documentation. You may, at your discretion, provide enough copies for each of the board members (there may be 3-5 members at any one time).
All grievances, presented by a representative of the owner, MUST have:
- An authorization for representation with an original signature of the owner of the property. Copies of the owner’s signature will not be accepted.
- A personal appearance by the owner or the owner’s representative at an appointed time, during the scheduled hearing times, in order to answer questions about the property and the assessment complaint.
- For 1, 2, 3-Family Residential Properties: The Town of Irondequoit Board of Assessment Review emphasizes to applicants that, under provisions of the New York State Real Property Tax Law, the tentative assessment set by the Town of Irondequoit Assessor is presumed to be correct. If a property owner wants an assessment reduction, he or she has the burden of proving to the Board that assessment/classification is not correct. The Town of Irondequoit Assessor does not have to prove to the Board that the assessment is correct.
Property owners should not rely on assessments of competing properties as evidence of over-assessment of their property. If a property owner is not able to provide to the Board credible market evidence showing that an assessment is too high, the Board will sustain the tentative assessment.
In support of a claim for an assessment reduction, a residential property owner may submit to the Board of assessment Review any of the following:
- Recent appraisal with a market value estimate.
- Purchase contract reflecting current or recent market activity of the property (Multiple Listings) involving an arm’s length transaction or marketing effort, excluding foreclosure sales.
- List of recent sales of similar properties in the neighborhood including sale price, building sizes, and date of sale.
- Real Estate broker’s opinion (written) of market value with supporting documentation of comparable sales.
- For commercial, industrial, apartment, condominium, and other non-residential properties (i.e., all properties which are not 1, 2, or 3-family residential property) the following additional information must be provided:
- A current survey map or plot plan which depicts the size, location, and configuration of:
- The metes and bounds of the grieved property.
- All buildings constructed on the grieved property.
- All land improvements installed on the grieved property.
- All road frontages, easements, rights of way or entrances on the grieved property.
- Copies or summaries of all mortgages or lines of credit existing as liens on the grieved property as of March 1 of the current year, including any secondary financing and any unrecorded notes or mortgages.
- Audited or certified income and expense and/or profit and loss statements for the grieved property for the last three (3) years.
- Building permits, contracts or other documents regarding any improvements made to the grieved property from the date of acquisition to the present date including a description of the improvements made and the actual costs incurred.
- If recently purchased: a copy of the closing statement, and a complete copy of the contract or memorandum of the purchase or sale.
- If the property has been offered for sale, specify the following: listing price, with whom and length of listing, and attach a copy of the listing contract.
- Copies of all leases on any part of the grieved property, which were in force or effective as of March 1 of the current year.
- A copy or copies of any and all appraisals of the grieved property. This includes any appraisals done for financing, insurance, audit, business planning, or other purposes.
- Supply a depreciation schedule for any capital improvements.
- Claims of environmental problems on the property, attach documentation.
- Is there a Federal or State agency involved in any review of the property?
- Copies or summaries of current insurance policies on the grieved property.