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 residents of the town of Penfield who have knowledge of real estate values in the town. The BOAR does not have jurisdiction over tax complaints.
Board of Assessment Review
|Craig P. Schubmehl|
Grievance Day: Fourth Tuesday in May
The Board of Assessment Review meets once each year on the fourth Tuesday in May to hear resident grievances in relation to assessments. The meeting is held in the Penfield Town Hall Auditorium, 3100 Atlantic Avenue, Penfield, N.Y. The BOAR makes decisions based on evidence submitted by property owners to prove the value of the grieved property. Property owners are notified of the BOAR decision prior to July 1.
Applications will be available and accepted by the Assessor's Office as of May 1 each year.
Original applications must be completed and filed with the Board of Assessment Review on or before the meeting date. Applicants can choose to make an appointment to meet directly with the BOAR (typically 10 minutes) or have the BOAR review the application without a meeting.
Grievance Process: Appointment versus Review without a meeting
When requesting a grievance appointment, the Board of Assessment Review requires property owners to submit the original application, two copies of the application and supporting documentation. When requesting the Board of Assessment Review, to review without a meeting, only the original RP-524 and supporting documentation needs to be submitted. Please note that faxed or emailed applications may not be substituted for the original application.
- BOAR Application (RP-524)
- Instructions (RP-524 ins)
- BOAR Requirements (for Commercial and Non 1, 2 or 3 Family Residential Properties)
Estimating Market Value: To evaluate the Market Value of a typical residential property, compare it to recent sales of 3 or more similar properties (based on location, style, age, size, and features; with adjustments for minor differences).
Below are resources for evaluating Market Value Assessments:
- Penfield Valid Sales List (Google Sheets)
- Comparable Sales Form (PDF)
- Comparable Sales Form (Excel)
- How to estimate the market value of your home (NYS)
- Monroe County Real Property Portal: Assessments, Property Data, Recent Tax Bills
OTHER OPTIONS, IF YOU ARE DISSATISFIED WITH THE BOAR DECISION:
Small Claims Assessment Review (SCAR)
If the owner is dissatisfied with the BOAR decision, the owner may seek judicial review through a Small Claims Assessment Review (SCAR). This hearing process is similar to a Small Claims Court Proceeding which is generally geared towards citizens representing themselves and incurring minimal fees. SCAR is only available to owner-occupants of one, two, or three-family dwellings that are used exclusively for residential purposes, or the owner of vacant land that is not of sufficient size to contain a one, two or three-family dwelling. File the Small Claims Petition with the Monroe County Clerk's Office (39 West Main St., (585) 753-1600). The SCAR must be filed with the County Clerk’s Office within 30 days of the filing of the Final Assessment Roll on July 1st.
Click here for NYS Unified Court System Instructions for a Small Claims Action (forms and instructions can be downloaded)
Tax Certiorari Proceeding (Article 7 RPTL)
All others who are dissatisfied with the BOAR decision, or those choosing not to use the SCAR procedure, may seek judicial review by commencing a tax certiorari proceeding in New York State Supreme Court pursuant to Article 7 of the Real Property Tax Law. Please consult a legal advisor on how to pursue this action. This procedure must commence within 30 days of the filing of the Final Assessment Roll on July 1st.