Board of Assessment Review

Grievance Day

Grievance Day will be May 30, 2024 from 4PM - 8PM at the Niles Town Hall at 5923 New Hope Road

Please come prepared if you feel your ASSESSMENT is too high.

Please fill out this form before attending the meeting if you would like to be considered for a change.

Note:

The New York State Real Property Tax is an “Ad Valorem Tax.” This means that the tax is based upon the value of the property.

The real property tax is levied on the basis of the assessed value of the property -- which, in turn, is based on the market value of the property. The ad valorem concept of taxation does not include considerations that do not relate to finding the value of real property. (eg: Your ability to pay your taxes.)

Member

Kelly Anderson

Anna DeWitt - Chairperson

Jayson Drew

Gail Morse

Michael Sheppard

 

The Board of Assessment Review (BAR) members have been vested with the duty and responsibility of hearing assessment complaints in the first instance. They are tasked to exercise judgment and discretion to render an impartial, objective determination on assessment complaints brought before the board, including a statement of the reasons for the determination.

Secretary

Lorie DeWitt-Antilla
  • Secretary@townofnilesny.gov
  • 315-849-1484

What is the Board of Assessment Review (BAR)?

Assessors are required by law to assess all properties in
each municipality at a uniform percentage of market value each year as per Real Property Tax Law Sections 301 and 305 (except New York City and Nassau County). This means that all taxable properties in your city, town or
village must be assessed at market value or at the same uniform percentage of market value each year.

If taxpayers believe their property assessment is too high, it is recommended that they first discuss this with their local assessor. If, after their meeting, they are still dissatisfied, they have a right to file a formal complaint with the Board of Assessment Review by the filing deadline.

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, and, 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. Taxpayers who are dissatisfied with the administrative determination made by that board may thereafter seek judicial review. In addition, certain residential homeowners may seek small claims assessment review.

Assessor

Dana Merizzi

  • Dmerizzi@cayugacounty.us
  • Phone: 315-497-0066
  • Phone: 315-253-1033
  • Office Hours: 1st and 3rd Tuesday of every month, 9 AM-12 PM