Board of Assessment Review (BAR)
The sole responsibility of the Board of Assessment Review (BAR) is to guarantee the rights of the taxpayer, by hearing claims pertaining to fair and impartial assessment values. This five member board serves without compensation, and is appointed by the Gates Town Board. All members have a working knowledge of property values. They meet annually to hear claims submitted by Gates residents seeking an assessment change. The Gates Town Assessor attends all board meetings, but is not a voting member of the board and has no role in the board’s decision.
The Board of Assessment Review holds a public meeting on the 4th Tuesday in June at the Gates Town Hall and by law must meet for four hours with at least two of those hours being after 6:00 P.M.. Appointments are strongly recommended.
Should you, as a Gates resident, have a formal assessment complaint, you should discuss your assessment problem with the Town Assessor. If you feel the problem is not resolved at this level, you may submit a complaint form (RP-524) at the Assessor’s Office or you may obtain a copy of this form through this website and present your claim directly to the Board of Assessment Review. The Board’s formal decision is made after the hearing. All complainants, by statute, must be advised of the Board’s decision. An appeal process is available should the complainant disagree with the Review Board’s ruling. Once a ruling is made, the Board notifies the Town Assessor of the decision so that an appropriate assessment roll change is made.
Formal Grievance Procedures:
If you disagree with your 2016 tentative assessment, you must file a formal grievance with the Board of Assessment Review (BAR).
Grievance Day: TUESDAY, JUNE 7, 2016
Location: GATES TOWN HALL – 1605 BUFFALO ROAD, ROCHESTER, NY 14624
BAR Grievances are heard by appointment only. Applications will be accepted at the Assessment office from May 1st through June 7th. The deadline for filing a grievance and making an appointment whth the BAR is 8:00 PM on Tuesday, June 7th.
Mailed applications must be received by Tuesday, June 7th. The BAR will not review any applications received in the office after June 7, 2016. If you mail your application, please specify whether you are requesting an appointment before the BAR or that you are not appearing before the BAR.
If you wish to file a formal complaint, you are required to file Form RP-524, Complaint on Real Property Assessment. All four pages of the application must be completed and form must be signed. Owner(s) who designate an authorized representative must sign and complete applicable section or attach a formal, signed letter designating authorization of representation.
Appointments to appear before the BAR will be scheduled only after the form is completed and submitted to the Assessment office along with all supporting documentation. Faxed or emailed applications are not acceptable, Grievance package must contain an original signed application. Additionally, as part of your Grievance package, you will need to provide five (5) copies of the application, as well as all of your supporting documentation.
Appointments are made in time sequential order as the completed Grievance packages are received. Grievance application forms (RP-524) and instructions are available from three sources:
- The Assessment Office, Gates Town Hall, 1605 Buffalo Rd, 9:00AM to 5:00PM
- Forms on the Assessor’s page of this website
- The NYS Department of Tax & Finance website: https://www.tax.ny.gov/pdf/current_forms/orpts/rp524_fill_in.pdf
The Board of Assessment Review strives to give full and fair consideration to every grievance; however it cannot do so without information from the property owner to support their complaint. The following types of supporting documentation are helpful in determining your property’s market value and should be provided with your Grievance package, if applicable:
- A recent sale of the property (copy of purchase contract).
- A recent listing of the property showing the asking price, time on market and any offers.
- Recent sales of similar properties in your neighborhood. Information regarding recent sales of properties is also available on the Assessment Department page.
- A recent appraisal of the property. If you submit an appraisal that was prepared for purchase, financing, estate, etc., the BAR will review them. If an appraisal is submitted where the scope of the assignment is specific to challenging the assessment, the valuation date, per NYS Real Property Tax Law must be noted as of July 1st of the preceding year.
- Cost of construction, if recent or new construction. Cost estimate if property requires significant repair.
- Rental information, if property is income producing. The BAR requires a minimum of two (2) years of income and expense data.
- Photographs showing significant problems with the property.
If you do not submit any documentation to support a different value than what has been determined by the Assessment Department, do not expect a reduction in the assessed value. You must have documentation justifying your estimate of value, subject to review by the BAR.
Your appearance at the BAR is not required, but recommended. If you are unable to attend a hearing, you must still submit your application to the BAR by 8:00PM on Tuesday, June 7, 2016 and the BAR will review the application and supporting documentation.
Determination notices form the Board of Assessment Review will be mailed approximately 3-4 weeks from the hearing date, no later than July 1st.