Before pursuing a review of your assessment, you should first determine if you are assessed fairly. Review the assessor’s estimate of the market value of your property. Develop an estimate of the market value of your property. You can learn how to estimate the value of your home or contact an appraiser or other real estate professional. You can also find comparable sales using the view property information link on the Assessor’s website. If the assessor’s estimate of the market value of your property reflects roughly the amount for which you could sell your property, then your assessment if fair.
If you are assessed fairly, but you feel that your taxes are too high
Assessors do not determine your property taxes. If you feel as though your assessment accurately reflects the market value of your property, but you still feel that your property taxes are too high, you may wish to address this matter with the taxing jurisdictions that impose taxes in your community – school board, county legislature, city council, town board, fire district and other special districts. The Assessor can explain how property taxes are calculated, including what property tax exemptions are offered in the Town of Cheektowaga.
If your assessment is to high
There are a few options available to anyone who wishes to challenge their assessment. All of the options require you to submit information to support your claim to a lower assessment. So, it is important that you do the work of determining your market value prior to contacting the Assessor’s Office. The challenge you will pursue is determined by the time of year. New York State set the property tax cycle the Assessor’s Office is required to follow.
All informal reviews have been completed for 2021. This opportunity to contest your assessment is offered during years when any mass appraisal is complete. If you are unsure whether or not you should pursue an Informal Review, contact the Assessor’s Office. There are two ways to file for an informal review.
The first is to request a hearing. Each year these are offered, you will call a number to schedule the hearing. Hearings can be held in person, over the phone or remotely. At the hearing you will have a conversation with a representative from our office or an appraiser regarding your assessment. At the hearing you will provide the information you’ve collected that supports your claim to a reduction in assessed value along with the completed application. The person you meet with will make a recommendation to the Assessor. These recommendations should not be made at the hearing.
The second option is a non-hearing. This option requires you submit a completed application along with your supporting information prior to a deadline. A review of your information along with the information used to establish your assessment is looked at. A recommendation is made to the Assessor.
With both a hearing and non-hearing a decision is made and all decision notices are mailed in the beginning of May. This is due to a deadline set by New York State to file the Tentative Roll at the beginning of May.
Grievance Day in Cheektowaga is held on the fourth Wednesday, after the fourth Tuesday, in May. Grievance Day is a day to hear challenges to the Tentative Assessment Roll, mandated by New York State. Grievance Day is held every year regardless of reassessment. There are two options for grievance day similar to the Informal Reviews.
For the 2021 roll year, Grievance Day was held on May 26, 2021 and May 27, 2021. No more hearings will be held.
The first is to request a hearing. Hearings can be scheduled with the Assessor’s Office after turning in a completed Grievance Day application (rp-524). Hearings can be held in person, over the phone or remotely. At the hearing you will have a conversation with the Board of Assessment Review regarding your assessment. This year you will need to provide the information you’ve collected that supports your claim to a reduction in assessed value along with the completed application prior to May 26, 2021. Everyone will who wishes to have a hearing will be scheduled for one. All appointments must be scheduled. Turn in the completed rp-524 before Grievance day to get your preferred time on May 26, 2021. The Board of Assessment Review can ask questions and request additional documentation from you. The Assessor can also give testimony at the hearing. No decisions are made at the hearing.
The second option is a non-hearing. This option requires you submit a completed application along with your supporting information from May 1 through Grievance Day (May 26, 2021). A review of the your information along with the information used to establish your assessment is looked at. The Board of Assessment Review is able to request additional documentation to make their determination.
With both a hearing and non-hearing a decision is made and all decision notices are mailed prior to July 1. This is due to a deadline set by New York State to file the Final Roll at the beginning of July.
Applications are accepted from May 1, 2021 through May 26, 2021. The RP-524 is not accepted electronically. It must be filed via mail, in person or by using one of the drop boxes located at Town Hall.
Small Claims Assessment Review
The Small Claims Assessment Review is a procedure that provides property owners with an opportunity to challenge the assessment on their real property as determined by the Board of Assessment Review.
FILING A PETITION
- Petitions can be obtained from the Erie County Clerks Office or online at http://ww2.nycourts.gov/litigants/scar/index.shtml
- A SCAR petition may be filed by any property owner who:
- was aggrieved by an assessment;
- owns and occupies a one-, two-, or three-family, residence that is used exclusively for residential purposes or owns an unimproved lot that is not of sufficient size as determined by the assessing unit to contain a one-, two-, or three-family residential structure; and
- has filed a written complaint with the Board of Assessment Review (Board)
- The only condominiums that qualify as property subject to a SCAR proceeding are:
- owner-occupied condominiums used exclusively for residential purposes that have been designated in the “homestead” class in jurisdictions outside Nassau County and New York City.
- Petitions may be completed by the property owner or by a hired representative. If a representative files the petition, the property owner must complete the “Designation of Representative” section of the petition.
- There is a filing fee of $30.
- Applications must be filed by July 31, 2021.
- The original petition and two copies must be filed with the Erie County Clerk and should include supporting statements, records, and other relevant information to support your petition.
- Additional copies must be provided to the following
- County Treasurer
- Town Clerk
- Assessor (filed with Town Clerk)
- School District
- Additional copies must be provided to the following
THE COURT WILL ASSIGN YOUR PETITION TO A HEARING OFFICER WHO WILL ADVISE YOU OF THE HEARING DATE, TIME AND LOCATION.