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The Official Website of The Town of Penfield " Town of Planned Progress "

Assessment Review Board

Assessors Office

Hours:
M-F: 9 AM - 5 PM
Location:
Town Hall, 2nd floor
3100 Atlantic Ave
Ph: (585) 340-8610
Fx: (585) 340-8609
assessor@penfield.org

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Boards & Committee
Assessment Review Board

Related Departments
Tax Receiver

Board of Assessment Review (BOAR)
The purpose of the Board of Assessment Review (BOAR) is to hear formal complaints from property owners regarding the tentative assessment as filed on May 1 each year. The BOAR is comprised of five residents of the town of Penfield who have knowledge of real estate values in the town. The BOAR does not have jurisdiction on tax complaints.

Grievance Day 2020: SPECIAL COVID-19 PROTOCOLS

HEARING OF ASSESSMENT COMPLAINTS

The Board of Assessment Review is scheduled to meet on Tuesday, May 26 via telephone/video conference between hours of 1:00 PM and 8:00 PM, to hear and examine all formal complaints in relation to assessments upon the application of any person believing that they have been aggrieved. Since in-person hearings will not be held while social distancing protocols are in effect, it is imperative that a fully completed RP-524 complaint form with all supporting documentation be submitted via mail, email, fax, or Penfield Library book return box to the Assessor’s Office before May 26 to afford sufficient time to adequately prepare for the hearings.

Once a properly completed complaint form is received, a complainant will be contacted to schedule an appointment for their telephone/video conference hearing with the Board of Assessment Review. While complaints may be filed until 8:00 PM on May 26, the Board will not hear them until a future date and time. Complainants will be contacted to schedule this appointment.   

Persons who file a complaint have the option to have the Board review their complaint form without having a telephone/video conference. (Please note this on your form so that our staff will not need to contact you to schedule an appointment.) The Board will inform them in writing of its decision. Complainants will have opportunity to choose this option when contacted to schedule an appointment.  

Complaint forms cannot be filed until after May 1. The complaint form and the publication “Contesting Your Assessment in New York State” are available online at NYS Tax & Finance at https://www.tax.ny.gov/pit/property/contest/grievproced.htm or the Assessor’s Home Page at www.penfield.org. 

This is a public meeting that the public is allowed to hear. Contact theAssessor’s Office for streaming and dial-in instructions.

Grievance Appointment Process

When requesting a grievance appointment, the Board of Assessment Review requires property owners to submit the original application, four copies of the application and supporting documentation. Please note that faxed or emailed applications may not be substituted for the original application. 

GENERAL RULES FOR GRIEVANCE

  1. 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 (TBD).
  2. 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.
  3. 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.

  4. All grievances, presented by a representative of the owner, MUST have:
    1. An authorization for representation with an original signature of the owner of the property. Copies of the owner's signature will not be accepted.
    2. 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.
  5. 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 

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: 

  1. Recent appraisal with a market value estimate.

  2. 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.

  3. List of recent sales of similar properties in the neighborhood including sale price, building sizes, and date of sale.

  4. 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 
BOARD OF ASSESSMENT REVIEW

Assessment Review Board
2020 Penfield Final Assessment Roll
2020-06-25 Legal Notice of Completion of 2020 Final Assessment Roll
Notice of Completion of 2020 Tentative Assessment Roll
2020 Penfield Tentative Roll
Sales 2019/07-2020/03
2019 Penfield Final Assessment Roll
FORM INSTRUCTIONS for ASSESSMENT REVIEW
INFOSHEET (Non-Residential - Commercial)
FORM for ASSESSMENT REVIEW



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