What You Should Know About Filing an Assessment Appeal
Due to the COVID-19 pandemic, please read the following information carefully if you plan to file a formal appeal in 2020 with the Board of Assessment Review:
- Assessment appeals will be heard on Tuesday, May 26, 2020.
- All complaint forms with supporting documentation must be filed with the Assessor’s Office by mail or placed in the Drop Box in the Town Hall Lobby only on or before 8:00 p.m. on May 26, 2020.
- In accordance with Executive Order 202.22 issued by Governor Cuomo, and due to the present COVID-19 pandemic, hearings before the Board will be held remotely by telephone conference call or similar service, by appointment only.
- You must call the Assessor’s office in early May to schedule your appointment and receive instructions to participate in the remote hearing (845-986-1123).
- If your documentation is complete and self-explanatory, it is not necessary for you to schedule a hearing with the Board. You may file your complaint form and documentation with the Assessor’s office by mail or or Town Hall Lobby Drop Box before May 26, 2020. The application will be forwarded to the Board for their review.
- Requests for informal assessment review may be presented to the Assessor’s office prior to the filing of the Town’s tentative assessment roll on May 1st each year. (Request should be made by March 20th to allow sufficient time for review before the assessment roll is published.)
- Informal review requests should include documentation to support any claims of over-assessment such as comparable property assessments, comparable sales information, recent appraisals, etc.
- Formal assessment appeals are heard by the Town appointed Board of Assessment Review.
- The Board of Review meets annually on the fourth Tuesday in May.
- If you wish to appear remotely before the Board of Review, you must call the Assessor’s office in May to schedule a hearing (845-986-1123).
- You must complete a complaint form before you appear before the Review Board. Forms and a booklet explaining the procedure can be downloaded from the link at the bottom of this page or picked up in the Town Hall Lobby.
- The Board of Assessment Review meets to hear complaints on assessments. They cannot hear complaints based on your taxes.
- The Board does not meet to answer questions on assessments. Questions should be directed to the Assessor’s office prior to the hearing date.
- All complaint information should be in writing and included with the complaint.
- All supporting documents should be copied and given to the Board (information submitted must stay with the complaint form; it will not be returned).
- If your documentation is complete and self-explanatory, it is not necessary for you to appear before the Board. You may file your complaint form and documentation with the Assessor’s office before the hearing date. Applications will then be forwarded to the Board for their review.
- Each year the Assessor researches the relationship between market value as of July 1st (the legal valuation date) and the Town’s assessments in order to determine the uniform level of assessment for the year. Warwick has a 2020 uniform level of assessment of 13.0% of full value (as of July 2019 – the legal valuation date). When claiming unequal assessment, that ratio may be used. Comparable sales to support an appeal should reflect the value as of the July 1st, the legal valuation date, not current sales or current sale listings which may reflect a change in value since the July 1st valuation date.
|Many taxpayers have contacted our office with questions regarding the assessment review solicitations they receive in their mail. The companies doing these mailings have gathered property data from unknown sources and are offering to act as your agent for assessment appeals. While there is nothing illegal regarding these offers, the assessment appeal process is intended to be informal and uncomplicated so that the average taxpayer can present their own case for assessment review without the need to pay for additional assistance from these companies. However, in this age of instant information and bulk mailing, we are sure these offers will continue. Each taxpayer must make their own determination regarding the accuracy and validity of information they receive in their mail and then determine what they want to do with it.|