How Homeowners Can Save Money on Property Taxes

Attorney Offers Advice on Fighting Property Assessment in New York

Oct 14, 2009

Homeowners who think the taxes on their house are outrageous might be able to save money. A lawyer offers tips on how to fight back if a property assessment is too high.

According to the U.S. Census Bureau, New York state continues to have some of the highest property taxes in the United States. Homeowners pay taxes based on the assessment, or monetary value placed on their house. People who think their assessment is too high can fight to get it lowered, according to attorney Celia Kenny of the law firm of Menter, Rudin & Trivelpiece in Syracuse, NY.

How an Assessment Works

The Office of Real Property Services says almost all New York state property is evaluated by local assessors who are appointed or elected at the municipal level. The assessor establishes the property’s market value, which is the price most people would pay for a house in its current condition.

Once the market value is estimated, the assessment is calculated. The Real Property Tax Law mandates all properties in each municipality (except in New York City and Nassau County) to be assessed at a consistent percentage of market value every year. Under this system, everyone in the community pays their fair share of taxes.

What Can a Home Owner Do If the Assessment Is Too High?

A homeowner can file a complaint with the municipality if he or she believes the assessment on the property is a mistake, according to Kenny.

“Initially, you would file a grievance with the town assessor or the board of assessment review and that needs to be filed generally in May. It needs to go right to the board or to the town assessor and that is what’s called Grievance Day. It’s when they listen and hear people complain about their property taxes,” said Kenny.

What Happens on Grievance Day?

If a homeowner is unhappy with his or her assessment, it may not be enough to complain about perceived unfairness. A board of assessment review may request that the property owner personally appear to answer specific questions or present additional information.

“Sometimes they ask for appraisals. Sometimes they just want your opinion on why you think your assessment should be reduced,” said Kenny.

What Happens if the Board Doesn’t Reduce the Assessment?

“If the board does not reduce your assessment, you can actually file a petition or notice of petition in the Supreme Court where the property is located. The petition needs to be filed within 30 days after the final tax roll is filed and that’s a very strict deadline. If you miss the 30 days, you won’t have recourse,” said Kenny.

Once the action is filed, the homeowner must serve the notice of petition and petition. According to Kenny, one way to effect correct service is to serve three copies on the assessor and mail one copy to the superintendent of schools in the homeowner’s district as well as the treasurer of the county.

What if the Assessment is Reduced After Filing Supreme Court Action?

According to Kenny, if the homeowner paid taxes before the Supreme Court reduced the assessment, he or she would generally be issued refunds and rebates for the amount of taxes overpaid.

“If the assessment is reduced by settlement or you get a judgment in Supreme Court, generally your assessment will be locked in for three years. There are some exceptions to this rule and one of them is if the town or the city is an annual ‘reval’ town; your assessment won’t be locked in for the three years. The assessor can change it the next year,” said Kenny.

When to Get a Lawyer to Help Fight the Assessment

If all of this sounds complicated, it might be a wise idea to approach a law firm to consult an attorney.

“Initially if you’re filing your complaint with the board, you don’t need your attorney. You can do that yourself. Once you decide that you’re going to file a petition in the Supreme Court, it’s generally recommended but not mandatory,” said Kenny.

Homeowners who think the assessor in their community has placed too high a value on their property can take steps to get the assessment lowered. All it takes is determination, homework and maybe the help of a lawyer. In the long run, winning the assessment battle could help save money on taxes on a piece of property.

Resources: Personal interview with attorney Celia Kenny of the Menter, Rudin & Trivelpiece law firm in Syracuse, New York and the New York State Office of Real Property Services.

The copyright of the article How Homeowners Can Save Money on Property Taxes in Consumer Education is owned by Diane Rutherford. Permission to republish How Homeowners Can Save Money on Property Taxes in print or online must be granted by the author in writing.