Getting Relief From Your Reassessed Property Value

by Marco Caviglia

By the time you are reading this, you have adequate but short time to file a property assessment complaint with the Town of LaGrange.  You would do so if you think your property has been reassessed at an amount which is either is excessive, unequal or unlawful, or that the property is classified improperly.  Probably, your issue is that the amount is excessive.

The assessment roll is available for public inspection until May 22, 2007, grievance day.  By this point in time, you will have been notified that your assessment is going up by a certain factor.  For example, a level of 2.83 means your assessment is increasing by 283%.  You should file, probably no later than May 21, 2007, your written complaint on a form available online.

You should support this complaint with proof of the amount you contend the actual assessment should be (i.e. the market value).  For example, a recent appraisal is good to use.  Absent that, you should assemble your proof for submission.  For example, photographs of the condition of your house internally and externally, contractor estimates of needed repairs, letters or notices of conditions requiring repair or mandating it, though not yet done.  All of these things would be considered, since they all affect market value.  The assessor or the assessor’s agents, in this case MJW Consulting, most likely did not enter your house.  If it is in need of serious repairs, then you should document the defect(s) and substantiate the cost(s) to fix it.  Since most buyers want a house in “move in” condition or be given substantial amounts off the purchase price if repairs are needed, then for the assessed value to reflect this, it must be brought to their attention.  Since MJW did not take a look inside, serious value issues were missed in such cases.

The key is that you must submit all your proof and arguments as part of the written complaint.  This is very important if you are denied any or substantial relief.  If at grievance day you are not satisfied, you can appeal.  While you may go to Supreme Court if the discrepancy is huge, warranting the fees for an attorney and expert(s), the alternative is Small Claims Review, designed for residents like you.  But remember, the only items and arguments that will be considered are what you submitted in the complaint.  You can’t embellish or add to this “record.”  Nor can the Town seek out other comparable properties than the ones it used to determine your assessment.  Both parties are stuck with their original submissions.

Assuming you timely file your complaint (otherwise, you must wait until next year), and you live in the residential property involved, and the equalized value does not exceed $450,000 or, if it does, the reduction sought does not exceed 25% of the assessed value, then you can use this simplified and inexpensive procedure.  The petition appealing the decision by the board of assessment review must be filed within 30 days after completion of the final assessment roll. A $30.00 fee must accompany the petition. The petition form includes information to be supplied by the petitioner including which taxing entities are affected, and the ground(s) upon which review is sought.  Only one parcel per petition.  This form must be filed with the Supreme Court, and also served upon the town clerk and the county treasurer.

Within 45 days after the final day for filing petitions, a hearing is held. The Petitioner (that’s you) need not appear with counsel nor present expert witnesses.  The parties must be present. The hearing examiner determines all questions of fact and law from scratch.  The hearing officer decides in writing within 30 days after the hearing, and can not reduce beyond what was requested by you.  If the assessment is reduced to an amount equal to or greater than half the reduction sought, the petitioner gets her  $30.00 back.  If less, the Town may get its $30.00 back. The use of small claims review waives the other type of appeal in Supreme Court mentioned earlier.

So, get cracking!  If you haven’t compiled your proof as yet, you have some time left.  An appraisal would cost you $300.00 or more and you may not get someone to move quickly enough for one, or it may be too expensive.  You may have to rely upon your own proof: photos, estimates from contractors, etc. But put it all in writing or you can’t appeal on the basis not submitted originally with the complaint!

Note: This article does not constitute legal advice which can only be provided by consultation with an attorney, and is provided for educational or informational purposes only, and may contain errors.  Consult the Real Property Tax Law Article 5 and Article 7, and related references therein, which can be accessed at the County Law Library on Market Street, Poughkeepsie, New York, and/or contact the Town of LaGrange Assessor’s Office at 452-5889.

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