2017 TOWN OF PENFIELD BOARD OF ASSESSMENT REVIEW
GENERAL RULES FOR GRIEVANCE (top)
- Grievances may be filed beginning May 1 but must be filed on or before the Board adjourns on Grievance Day. This year Grievance Day is May 22, 2018.
- Grievance in front of the Board is by appointment. After you return the filled out form to us we will give you the next time slot available.
- 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 fully-executed 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 4 photocopies of the additional supporting documentation.
- 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.
- All properties, which are not a 1, 2, or 3-family residential property, need to comply with the additional requirements for non-residential property.
1, 2, 3-Family Residential Properties (top)
The Town of Penfield 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 Penfield Assessor is presumed to be correct.
If a property owner wants an assessment reduction, he or she has the burden of proving to this Board that the assessment is not correct.
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 and short 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.
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.
APPROVED BY THE 2017
BOARD OF ASSESSMENT REVIEW