Deadlines for submitting your Board of Assessment Review Grievance:
May 28 at the Board of Assessment Review meeting (probably to be held at the firehouse, time and place still TBD), or prior thereto at the office of the City Assessor in City Hall (make an appointment during his office hours in May). Here’s the State-published calendar: https://www.tax.ny.gov/pit/property/learn/proptaxcal.htm
IMPORTANT NYS INSTRUCTIONS AND USEFUL INFORMATION:
RP-524 Form: (This form MUST be properly filled out and submitted to the Board of Assessment Review, whether y ou’re filing a grievance for either a residential or commercial property; FAILURE TO FILE AN RP-524 FORM WILL PREVENT YOU FROM PROCEEDING TO STATE COURT AFTER YOU RECEIVE A RESPONSE FROM THE BAR): https://www.tax.ny.gov/pdf/current_forms/orpts/rp524_fill_in.pdf
NYS Instructions for filling out the RP-524 Form:
NYS instructions for doing a grievance: https://www.tax.ny.gov/pit/property/contest/grievproced.htm
Assessors’ Manuals: (explaining how an assessor collects data on your property) https://www.tax.ny.gov/research/property/assess/manuals/assersmanual.htm
Municipal Profiles: http://orps1.orpts.ny.gov/cfapps/MuniPro/
Contesting Your Assessment: https://www.tax.ny.gov/pit/property/contest/contestasmt.htm
Property Tax Exemptions: https://www.tax.ny.gov/pit/property/exemption/index.htm
Other useful information:
Grieving Commercial Properties: Income Capitalization Tutorial for determining the value of your property using income and expenses: https://www.dummies.com/test-prep/real-estate-license/how-to-estimate-value-with-the-income-capitalization-approach-for-the-real-estate-license-exam/; See also A Method for Commercial Grievance
Grieving Residential Properties: A Method for Researching and Selecting Comparables and Calculating the Valuation You’ll Request: A Method for Residential Grievance
GAR-provided Information on its Website at: https://cityofhudson.sdgnys.com/index.aspx
Map of “Neighborhoods” set forth in “Streets Within Neighborhoods”: https://cityofhudson.sdgnys.com/forms/StreetsWithinNeighborhoods.pdf
GAR-provided list of all comparables it used for residential properties on its 2019 preliminary revaluation of the City of Hudson: https://cityofhudson.sdgnys.com/forms/HudsonSubjectWithCompSalesReport.pdf
(CAVEAT: GAR uploaded this pdf file to its website during the week of April 17, 2019. It is possible that it may have changed some comparables between then and the publication of the Tentative Roll, or before the first meeting of the Board of Assessment Review. So when selecting your comparables for residential properties, if you are reading the file at the link above, or selecting from GAR’s “Residential Valid Sales,” or “Residential Valid Sales with Photos,” on the right hand nav bar of its website at https://cityofhudson.sdgnys.com/index.aspx always be sure to check the Total Assessment and Land Assessment on the more recently issued Tentative Roll, which is accurate post-May 1 and is available here.
What Happens After the Board of Assessment Review?
https://www.tax.ny.gov/pit/property/contest/contestasmt.htm (Note: the “administrative review” referred to in this information is the Board of Assessment Review; the Judicial Review is either in Small Claims Assessment review (a low cost option for owner-occupied residential properties, from the decision in which there is no appeal), or in State Court (filing an Article 7 petition, for which you need to be represented by counsel)).
For Small Claims Assessment Review (“SCAR”), many residential property owners simply submit and argue the same paperwork and supporting information that they provided to the BAR, along with a $30 fee and the cover paperwork required for SCAR. https://www.nycourts.gov/LegacyPDFS/LITIGANTS/scar/SCAR-genInfo-OS-NYC.pdf
An Article 7 is more expensive, as it involves attorney’s fees, filing fees, and paying your taxes under the new assessment roll unless and until you receive a reduction and potentially a refund, under the terms of a negotiation or pursuant to an eventual appraisal of your property.