Please send letter of interest to [email protected] by April 11, 2022

Board of Assessment Review (BAR) Description and Duties

The real property tax is an ad valorem tax (that is, a tax levied on the basis of value). A distinguishing characteristic of this tax is that it is not merely a mathematical calculation, but is based primarily upon expert opinion and judgment as to the value of property. In the first instance, it is the local assessor who determines the taxable value of real property. Taxpayers who feel their assessments are unequal, excessive or unlawful or that their property is misclassified, have a right to have their assessments reviewed administratively by the Board of Assessment Review, or, if necessary, by the courts. New York statues set forth the procedure to be followed by taxpayers who have a complaint about their real property assessments. The first step in the assessment review procedure is filing a timely written complaint with the board of assessment review. You, as a member of the board of assessment review, have been vested with the duty and responsibility of hearing assessment complaints in the first instance, and exercising your judgment and discretion to render an impartial, objective determination on complaints of assessments brought before you, including a statement of the reasons for the determination.

The BAR meets the fourth Tuesday of May for 4 hours and reconvenes approximately 1 week later for 1-2 hours  depending on the number of cases(times to be determined by the BAR) .  There is one training session for all new board members.