Tax Assessment & Condemnation Report

Tax Assessment & Condemnation Report

Category Archives: School Districts

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A School District’s Standing Might Not Be As Clear As We Had Thought

Posted in Assessments, School Districts, Valuation
In 2012 we reported on a decision affirming the conclusion that school districts lack standing to “question the assessments or the method of arriving at the assessed valuation.” Xerox v. Town of Webster, 131 Misc. 2d 817 (Monroe Cty. Sup. Ct. 1986). However, a recent Appellate Division decision suggests otherwise. In Matter of Glens Falls… Continue Reading

Part 1: In the Third Department, Annual Filings Are Required

Posted in Assessments, Real Property Tax Refund, School Districts
As we dig out from under an unusually cold and snowy winter, we can’t help but ponder the efficacy of our statutory freeze provision, especially in light of two 2015 Appellate Division cases that seem to have completely opposite holdings on the subject. Take the Real Property Tax Law (“RPTL”) mandate that taxpayers must commence separate tax assessment proceedings for each and… Continue Reading

New York State Amends Real Property Tax Law to Allow School Districts to “Charge Back” Tax Refunds to School District Public Libraries

Posted in Assessments, Real Property Tax Refund, School Districts
Governor Cuomo recently signed a law granting school districts the authority to “charge back” real property tax certiorari refunds to school district public libraries. Prior to the adoption of this law, school districts that levied real property taxes on behalf of school district public libraries were required to pay tax refunds on behalf of both the… Continue Reading

Public Information Session Held on the Alternative Veterans’ Exemption

Posted in Exemptions, School Districts
We recently posted about the Legislature’s recent amendment to the RPTL 458-a Alternative Veterans’ Exemption. From what we have seen and heard, most school districts statewide have determined not to pass the law by March 1, 2014 so that it would have been effective for the 2014/15 assessment and tax season. The reason for the delay generally is that districts… Continue Reading

Two Rights Make War: The Expansion of the Veteran’s Exemption vs The Tax Levy

Posted in Assessments, Exemptions, School Districts
In December of 2013 the Legislature expanded Real Property Tax Law Section 458-a. This revision allows school districts, by local option after a public hearing, to offer veterans a significant property tax exemption. A veteran “qualifies” for this exemption if he or she served in active military, naval or air service during a period of war or… Continue Reading

Update: NYSUT Makes Good On Litigation Threat

Posted in Assessments, Assessors, Exemptions, School Districts, Valuation
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

Op Ed from Syracuse’s Mayor, Stephanie Minor, Hints That RPTL Reform Is Needed

Posted in Assessments, Assessors, Exemptions, School Districts, Valuation
A 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

New York’s Property Tax Reform: Better Business or Business as Usual?

Posted in Assessments, School Districts, Uncategorized
In 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

NY Property Tax Cap Update – Survey Says…

Posted in School Districts
Uncertain.  After the initial school district budget votes on May 15, 96.4% of school district budgets passed.  That number increased to 99.7% after the second round of voting.  In the end, only two districts (Oppenheim-Ephratah in Fulton County and Cheektowaga-Sloan in Erie County) were left without a voter-approved budget.  So, what was the big deal with… Continue Reading

Untimely Service Does Not Always Mean No Refunds in a Property Tax Assessment Challenge

Posted in Assessments, School Districts
In 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

Service Snafus – Fatal to Your Real Property Tax Assessment Challenge

Posted in Assessments, School Districts
For 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

School Districts Must Pay Public Library Share of Tax Refunds

Posted in School Districts
The judicial resolution of tax certiorari cases may obligate certain taxing jurisdictions, including school districts, to pay refunds associated with the overpayment of any taxes. When faced with the payment of refunds, school districts often ask whether the district must refund any amounts collected by the school district on behalf of a public library. In an era where money is… Continue Reading

School Districts Lack Standing to Challenge Assessed Valuation

Posted in Assessments, School Districts, Valuation
New 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

A Blunt Instrument – The Effect of the Property Tax Cap on School District Budgets

Posted in Assessments, School Districts
New Yorkers pay some of the highest property taxes in the nation. The property tax burden on taxpayers in New York has been widely criticized, by the New York State Business Council among others, for its negative impact on attracting businesses and creating jobs in the state. As a result, the State legislature adopted the Property Tax Cap… Continue Reading