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Home » So you want to file a property tax assessment, here are your grievance procedures.

So you want to file a property tax assessment, here are your grievance procedures.

Any person who pays property taxes can grieve an assessment; this includes the property owners, the purchasers of property and tenants who are required to pay property taxes pursuant to a lease or written agreement. Only the current tentative assessment roll can be grieved, assessments from prior years may not. Note, there is no cost to grieve an assessment and it does not require you to hire a lawyer. CONTACT US FOR THE FREE COMPARATIVE PRICING INFORMATION OF YOUR HOME. WE CAN HELP. 631-288-9600

  • Only the assessment on the current tentative assessment roll can be grieved – you can’t grieve assessments from prior years.
  • There is no cost to grieve an assessment and it does not require you to hire a lawyer.
  • Filing the grievance form:
  • File the grievance form (Form RP-524) with the assessor or the board of assessment review (BAR) in your city or town.
  • If your property is located in a village that assesses property, you will have town assessments – one for the village and one for the town and will need a copy of Form RP-524 for both assessors.
  • Check the deadline for filing your RP-524, it differs from town to town and village to village. The form must be received no later than that day or you will lose your opportunity for administrative and judicial review of your assessment for this year.

Grievance Day in your community:

  • Grievance Day is the deadline for submitting Form RP-524 and the day that the BAR meets to hear complaints. In most communities, Grievance Day is the fourth Tuesday in May. However, there are exceptions:
  • Cities and towns that share an assessor can adopt different Grievance Days between the fourth Tuesday in May and the second Tuesday in June.
  • New York City – the Assessment Review Commission meets throughout the year, but complaints must be filed by March 15 for Class One properties and March 1 for all other properties. Contact the New York City Tax Commission – 212-669-4410.
  • Nassau County – the Assessment Review Commission meets throughout the year, but complaints must be filed by March 1. Contact the Nassau County Assessment Review Commission – 516-571-2391
  • Other cities – dates vary, contact your assessor or city clerk for the date.
  • Suffolk County – town BAR’s meet on the third Tuesday in May.
  • Westchester County – town bars meet on the third Tuesday in June.
  • Villages that assess property* – typically, the BAR meets on the third Tuesday of February; however, dates can vary – check with your village assessor or village clerk.

What Comes Next?

The first possibility is on or prior to Grievance Day you and the tax assessor may stipulate to a reduced assessment of the value of your property. Be sure to have a copy of your Form RP-524 with you and signed. Also, be sure to leave with a copy of the signed stipulation for your records. This is your final assessment; you many not seek further reduction in your assessment through judicial review.

The second possibility is appearing before the BAR. The BAR consists of three to five members appointed by the city council, town board or village board. The BAR cannot include the assessor or any staff from the assessor’s office, however, the Assessors are required to attend all formal hearings of the board and have the right to be heard on any complaint. You have the right to attend the hearing of the BAR and to present statements and/or documentation in support of your grievance.

You may appear personally, with or without your attorney, or other representative. If you choose to be represented by your attorney, or other representative, you must authorize that person to appear on your behalf (see Part Four of Form RP-524). The BAR may require you or your representative to appear personally or to submit additional evidence. If you refuse to appear or answer any material question you will not be entitled to a reduction in assessment.

What To Do Now?

For all towns, villages, and hamlets that us the Town of Southampton Assessor’s Office, Grievance Day is held on the third Tuesday in May. During the week prior, residents may go to the Assessor’s Office in Town Hall, or to the town’s website for assistance with completing the grievance application and/or to help understand how particular assessments were determined.

Appointments with the Assessor’s Office can be made by calling 631-283-6020. Office Hours: 8:30 a.m. To 4 p.m.
Grievance applications are available and can be submitted online through the Assessor’s Office. Your appeal will receive the same scrutiny whether you file digitally, mail, or file your grievance in-person.

Submit your Grievance Application (Faxes are NOT acceptable): Email: grievance@southamptontownny.gov

Please note: Applications must be received by 4 p.m. Grievance Day (3rd Tuesday in May).

By Mail:

Town of Southampton
Southampton Town – Assessor’s Office
ATTN: Grievance Application
116 Hampton Road
Southampton NY 11968

Please note: Applications must be received (not postmarked) by Grievance Day (3rd Tuesday in May).

In-person:
Southampton Town Assessor’s Office
116 Hampton Road
Southampton, NY 11968

(631) 283-6020
Office Hours: 8:30 a.m. To 4 p.m., Monday-Friday

In-person on Grievance Day (3rd Tuesday in May) at the following locations:
St. Rosalie’s Catholic Church, Upper Auditorium
31 East Montauk Highway, Hampton Bays, NY 11946
9 a.m. To 12:30 pm (EST)
2 to 4 p.m. (EST)
6 to 8 p.m. (EST)

When will I know?
You will receive a notice of the board’s determination (except where the board ratifies a stipulated assessment – see below). The notice must contain a statement of the reasons for the board’s determination.

What if I am a non-resident property owner?
If you’re a property owner who doesn’t reside in the municipality where you own property, you have additional rights related to grieving your assessment:

  • You can file a written request for a list of your property, the assessed value, and the time and place for hearing grievances.
  • The request must be made no later than 15 days prior to Tentative Roll Date. (Tentative Roll Date is May 1 in most communities, but confirm the date with your assessor – also see our property tax calendar Web page).
  • The assessor must mail the information to you no later than five days after the completion of the tentative assessment roll.
  • A non-resident owner can request a date after Grievance Day for the grievance hearing but must submit Form RP-524 on or before the regularly scheduled Grievance Day.
  • Requests must be made to the BAR or to the assessor on or before grievance day and the BAR must set a date no later than 21 days after grievance day for the hearing.

What to do if you don’t like the results?
If you are dissatisfied with the decision of the BAR, you may seek judicial review of your assessment via:

  • Small Claims Assessment Review (SCAR) – only available to:
    • Property owners who live in their one, two or three family dwellings that are used exclusively for residential purposes, or Owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling.
    • Requires $30 filing fee.
    • Information regarding SCAR is available from the New York State Unified Court System
  • Tax certiorari proceeding
    • Commenced in New York State Supreme Court pursuant to Article 7 of the Real Property Tax Law
    • We highly recommend you contact a private attorney
    • Deadline for judicial review
    • SCAR and tax certiorari proceedings must be initiated within 30 days of the filing of the final assessment roll or notice of such filing, whichever is later.
  • Do I qualify for a property tax exemptions?

    Though all property is assessed, not all of it is taxable. Some properties, such as those owned by religious organizations or governments are completely exempt from paying property taxes. Others are partially exempt, such as veterans who qualify for an exemption on part of their homes, and homeowners who are eligible for the School Tax Relief (STAR) program. Most exemptions are offered by local option of the taxing jurisdiction (municipality, county or school district). Check with your assessor to determine what exemptions are available in your community. These are some of the most common property tax exemptions:

    • STAR (School Tax Relief)
    • Senior citizens exemption
    • Veterans’ exemption
    • Exemption for persons with disabilities
    • Exemptions for agricultural properties
    • Full list of property tax exemptions