As a former owner of a property tax consulting firm, a certified residential appraiser and a real estate broker, I can safely say that I know a thing or two about grieving property taxes. Let me start by saying that the only way to reduce your taxes is by reducing your assessment.  The assessor is always assumed right, so the burden of proof is on you, the property owner, to prove the assessor wrong.

This opportunity comes but once a year and allows owners to grieve their assessment before their local board of assessment review (BAR).  For the villages of Larchmont and Mamaroneck, the grievance period is fast approaching.  This year, grievance day for both villages falls on Tuesday, Feb. 16.  All grievance forms must be submitted by that date.  Miss that date and you'll miss the opportunity to challenge your assessment for this year.

For the purpose of this article, I will only be discussing the grievance process for 1- 3 family owner-occupied  homes. You begin by contacting the assessor's office (every village and town has one) and asking them the market value they have listed for your home.  If you know the market value is too high, the next step is to fill out the grievance form. If you are not sure about the value, I would still suggest you fill out the form. By doing so,  you protect your right to file a small claims petition later on. The form you need to fill out is form RP-524, which is available at the assessor's office or online at www.orps.state.ny.us.   

Although the form comes with detailed instructions, most still find it confusing. Even lawyers have had difficulty filling it out.   It must be filled out correctly and truthfully.   Making false statements will subject you to the provisions of the Penal Law.

To successfully challenge the assessor,  you will need proof.  Proof consists of a recent property appraisal, a property listing sheet if the home is for sale or a recent contract of sale. Without adequate proof, your grievance will be denied. Even with proof,  your grievance can be denied if information is inaccurate or improperly supported. 

Once completed, call the assessor's office and ask them how many copies they require and make an extra copy for yourself. Drop off the original form, copies and supporting documents  at the assessor's office between February 1-16 and have them stamp your copy as received.

The Board of Assessment Review (BAR) meets on February 16th.  You can go before the BAR and state your case or you can hire a representative to do so.  Either way, it will take more than 30 days for the BAR to render their decision. If your assessment is reduced,  congratulations , you're done.  If  your reduction was denied, you can file a small claims petition.  You or your representative and the assessor will have the opportunity to be heard before a small claims assessment review (SCAR) hearing officer appointed by the court.  The SCAR officer's determination is final.  A property appraisal is the only acceptable proof under these circumstances.  

If you have any specific questions on this process, please forward them to  sandra@patch.com so they can be addressed in future articles on this topic.

 Maria Mantis is an associate broker with William Raveis Real Estate in Rye-Harrison, N.Y.  She is also a certified residential appraiser and is the former owner of a property tax consulting firm.  She can be reached at maria.mantis@raveis.com