On February 19th, 2013, the New York State Teacher’s Union (NYSUT) made good on its threat to challenge Cuomo’s property tax cap on schools by commencing an action in Supreme Court. The lawsuit, spearheaded by a plaintiffs group composed of teachers, taxpayers, and even parents, alleges in a 50-page complaint how Cumo’s tax cap harms school districts that serve low-income areas (creates… Continue Reading
Category Archives: Assessments
Subscribe to Assessments RSS FeedNYS 2013-14 Budget’s STAR Registration Program
Posted in Assessments, ExemptionsOver the past few days, there have been numerous news articles informing New York State property owners that they have to re-register for their STAR tax exemption. To set things straight – there is nothing you need to do right now to keep your STAR exemption. New York State Senate Bill S02607 details the “STAR Registration… Continue Reading
The Impact of Environmental Contamination on Assessed Value
Posted in Assessments, ValuationProperty owners should be aware of the impact that contamination plays in assessing the value of their property for tax purposes. It is frequently the case that assessed value does not take contamination into account. For this reason, owners whose land suffers from contamination may well be entitled to an assessment reduction. The New York State Constitution… Continue Reading
Weight vs. Sufficency: What’s Required of Appriaser under 202.59 Comes Under Attack
Posted in Assessments, ValuationIf you are anything like me, you miss the ORPTS Reporter and the days when you’d see lengthy decisions from Hons. Thomas A. Dickerson and John R. LaCava that methodically and meticulously reviewed various portions of the Real Property Tax Law (“RPTL”). So, I get a little excited when the Appellate Division hands down a 9-page decision… Continue Reading
Op Ed from Syracuse’s Mayor, Stephanie Minor, Hints That RPTL Reform Is Needed
Posted in Assessments, Assessors, Exemptions, School Districts, ValuationA recent New York Time’s Op Ed post on February 13, 2013 from City of Syracuse Mayor, Stephanie Minor, states that “the model of using property taxes to finance schools, police, fire, sanitation and other services is no longer sustainable.” For years, we have heard from assessors, attorneys and appraisers heavily involved in assessment litigation that NYS needs to find another way… Continue Reading
Onondaga County Eliminates Ability to Search Property Tax Database by Property Owner Name
Posted in Assessments, UncategorizedFor many years, county websites across New York State have maintained real property tax information databases that are easily searchable by property owner name, address or tax map parcel number. Searching one of these databases by name would quickly call up a list of all properties owned by that person within the entire county. Recently,… Continue Reading
Fiber Optic Cables Are Not Taxable Real Property
Posted in Assessments, Utilities, ValuationAs discussed in our prior post, cows might be considered assessable or taxable real property under Section 102(12) of the Real Property Tax Law. See RCN v. Frankel, (1st Dept. 2012). However, fiber optic cables are not assessable real property under the same statute. At least that is what the First Department concluded in RCN NY Communications, LLC v. Tax… Continue Reading
The Legal Definiton of Real Property – Is The Law Evolving At The Same Rate As Technology?
Posted in Assessments, Exemptions, Utilities, ValuationAre cows assessable real property under RPTL 102(12)(f)? Sounds ridiculous, but a recent ruling by the First Department could result in the answer to this question being “yes.” In November, the First Department analyzed the scope of “power generating apparatus” under RPTL 102(12)(f) in RCN Telecom Services of New York, LP v. Frankel (2012 NY Slip Op 07890, 1st Dept. November… Continue Reading
Real Property Tax Legislation To Curb The Devastation From Hurricane Sandy
Posted in Assessments, ExemptionsOn Monday, December 10, 2012, Assembly Speaker Sheldon Silver introduced legislation to the New York State Assembly that would provide property tax relief to New York City home owners and businesses that sustained damage to their property as a result of Hurricane Sandy. This piece of legislation, which is entitled “The New York City… Continue Reading
Counties Taking An Active Roll In Property Tax Appeals – Why It Has Taken So Long
Posted in Assessments, Assessors, Settlement“The times they are a-changin’”. In our field, this is best evidenced by upstate New York counties taking an active roll in defending property tax assessment appeals. Although counties in upstate New York have no assessment function and generally are responsible for only a fraction of any property tax refunds owed, lately it seems as though counties feel like they have been hung out to dry (or so… Continue Reading
NY’s Only Women In (tax) Assessment Group Discusses the Politics of Revaluations
Posted in Assessments, AssessorsNew York’s only group for women in the field of property valuation and property tax assessment met on November 14, 2012 to discuss the politics of town-wide property reassessments and revaluations. During the session, which was transmitted via video conferencing to several sites across New York State, assessors Heather Garner and Lezli Parsons, and Cayuga County… Continue Reading
Nassau Taxpayers Expecting Refunds May Have to Wait Until 2013 for Relief
Posted in Assessments, Assessors, SettlementOn August 8, 2012 Nassau County filed a Notice of Appeal, which stayed Judge Thomas Adams’ Order that required the County to pay property tax refunds within 60 days, or risk having its bank accounts seized. While the County stated it filed the notice of appeal to preserve its rights, the appeal only prolongs the inevitable: the County must return to its… Continue Reading
New York’s Property Tax Reform: Better Business or Business as Usual?
Posted in Assessments, School Districts, UncategorizedIn our last post, we discussed Governor Cuomo’s September 27 press release in which the Governor’s office lauded the success of the property tax cap and the huge long-term benefits it will purportedly provide for the State’s taxpayers. However, in a Background Paper issued on October 9, 2013, the Tax Foundation concluded that the business tax climate of New York State… Continue Reading
What’s wrong with Real Property Tax Law Section 727?
Posted in Assessments, Settlement, ValuationReal Property Tax Law Section 727 - the ”freeze” period after a property assessment appeal is settled or a judicial decision is issued that reduces the assessment. The goal of Section 727 is two-fold: first, it prevents assessors from changing an assessment (more likely, increasing an assessment) during the term of the freeze unless there is a revaluation, improvements/demolition, or occupancy changes in excess of 25%,… Continue Reading
Real Property Tax Law Reform – Revise Exemptions, Find Mandate Relief
Posted in Assessments, Exemptions“Mandates” – a dirty word. These days, the mere utterance of this word sends shivers down the overburdened backbone of New York State’s citizenry. Mandates cause our property tax payments to soar but, we are told, these mandates are imperative to the proper functioning of our society, government, and our public programs. One way to… Continue Reading
Untimely Service Does Not Always Mean No Refunds in a Property Tax Assessment Challenge
Posted in Assessments, School DistrictsIn a previous post we discussed how, absent good cause, a taxpayer’s outright failure to serve its school district with a copy of its Article 7 petition could result in the dismissal of the petition. RPTL Section 708(3) requires that a taxpayer mail a copy of the petition to the superintendent of the school district within 10… Continue Reading
Keep It or Chuck It – The Assessor’s Record Retention Obligations
Posted in Assessments, AssessorsDid you ever wonder how long a municipal assessor must retain certain records in his or her file? The answer to this question and other related questions can be found buried deep within New York’s Retention and Disposition Schedule. This Schedule, which has been prepared and issued pursuant to § 57.25 of the Arts and Cultural… Continue Reading
The Future of Power Plants in New York: An Examination of the AES Power Plant in Somerset, New York
Posted in Assessments, UtilitiesWhat does the future hold for power plants in New York? If the AES Energy Plant in Somerset, New York is any indication, the future appears to be bleak. High coal prices and low wholesale prices for electricity have conspired together to form a volatile business environment in New York State for coal-burning power plants, leaving many… Continue Reading
Service Snafus – Fatal to Your Real Property Tax Assessment Challenge
Posted in Assessments, School DistrictsFor those taxpayers who grieved their 2012 real property tax assessment before a local board of assessment review, but were denied relief, the time period to pursue that challenge in court expires soon. Taxpayers (and their representatives) who choose to file a petition in Supreme Court need to be wary of service requirements or risk dismissal of… Continue Reading
No RP-5217? No Tax Bill for You! – A Utility Nightmare
Posted in Assessments, UtilitiesNew York Real Property Law (RPL) Section 333(1-e) requires county clerks to collect a New York Real Property Transfer Report (RP-5217) before “any conveyance of real property affecting land” is recorded. Specifically, an original RP-5217 “must accompany all deeds and correction deeds.” Why an RP-5217? Practically, the RP-5217 notifies county officials and local assessors of changes in ownership… Continue Reading
Property Tax Assessment Appeals: On The Rise Everywhere
Posted in Assessments, ValuationProperty owners across the nation are not sitting idly by any more. It appears more and more individuals and corporations have noticed that waiting for the government to fix their property tax issues is not going to get the job done when all seem to be suffering financially. To that end, a recent Chicago Tribune article about the large… Continue Reading
The “Up Side” of Property Tax Assessment Appeals
Posted in AssessmentsIt’s surprising, but true: property tax appeals can benefit property owners, tenants, municipalities and other taxing entities - not just “corporate NYS.” A recent New York Times article entitled “Property Tax Appeals Benefit Big Companies“, however, ignores what good can come of assessment litigation. Tax assessment grievances, Board of Assessment Review (“BAR”) hearings and, yes, even Real Property Tax Law Article… Continue Reading
School Districts Lack Standing to Challenge Assessed Valuation
Posted in Assessments, Exemptions, School Districts, ValuationNew York’s Real Property Tax Law (“RPTL”) provides that “[f]or the purpose of the levy and collection of school taxes, the valuations of real property shall be ascertained from the latest final assessment roll of the city or town.” What if a school district is unhappy with the valuations of real property established by the city or… Continue Reading
The Tax Man Cometh – Part III: After the BAR
Posted in AssessmentsGrievance day has come and gone in most municipalities and the Board of Assessment (“BAR”) determinations are starting to roll in. BAR determinations will be recorded on the final assessment rolls, which are filed in most towns on July 1. If you did not obtain your desired result, you can appeal the BAR’s determination to the New… Continue Reading