Board of Assessment Review
Pursuant to section 525 of the Real Property Tax Law, the board of assessment review has the express power to:
- administer oaths and affirmations
- take testimony
- hear proofs
- require personal appearances of the complainant, his or her agent or any other person to produce papers relating to the tentative assessment
- determine the final assessment of the real property of each complaint
In most cases, the evidence that the complainant is aggrieved by the tentative assessment of his or her property should accompany the complaint filed with the assessor or board. At the hearing, the complainant may provide supplemental information (additional documentation), oral testimony, or both.
In all cases information with respect to controverted factual matters, including supplement factual statements made in the complaint, should be supplied by the complainant or his or her witnesses. The complainant may use opinions of experts to support his or her claim.
When a complaint or witness gives oral or written testimony to support the complaint, the board may take such testimony under oath or by affirmation. This is required because it gives some assurance of truthfulness and correctness, and adds to the formality and decorum of the hearing.
How to Contest Your Assessment
Printable Grievance Booklet