Assessment Grievance Procedure

This page offers a summary of important steps that relate to the assessment grievance process which is described in detail in the publication, A Taxpayer's Guide: How to File a Complaint on Your Assessment. Published by the New York State Board of Equalization and Assessment (revised 8/93), this booklet is available from Town Clerk. For information on Assessment roll preparation dates, grievance days and the assessment process in New Castle, contact the Town Assessor.

Summary of the Assessment Grievance Process

1. Informal review of your assessment.

   You can arrange to meet informally with the Town Assessor before he completes and files the Tentative Assessment roll.

2. Inspection of the tentative assessment roll.

   Check your property assessment and the assessments of properties similar to yours after the tentative has been filed and before Grievance Day (Third Tuesday of June).

3. Obtaining the complaint form. (RP-524)

   Form RP-524 and instructions, RP-524-INS, may be obtained from the Town Assessor OR directly from this website. Your browser will need the FREE Adobe Acrobat Reader  to view and print the forms and instructions.

4. Completing the complaint form.

   The publication mentioned above, How to File a Complaint on Your Assessment, serves as a guide for completing the form including a completed sample form.

5. Filing the form. (RP-524)

   The complaint form must be mailed or delivered after June 1st and on or before Grievance Day (Third Tuesday of June) using the New Tentative Assessment (which appears on the June 1st Tentative Assessment Roll) along with any supporting documentation, so that the Board of Assessment Review can review the file on Grievance Day (Third Tuesday of June), the day of the Hearings.

   Grievance Day (Third Tuesday of June)
   Hours: 9:00am - 1:00pm and 7:00pm - 9:00pm
   Hearings are taken on a first come, first served basis.

6. Appearing before the board of assessment review.

   You and/or your representative should try to appear personally before the review board to support the statements in your complaint. Mailing the complaint usually will be sufficient, but it is best to appear in person.

7. Notification of the review board's decision

   This notice must contain a statement for the reasons for the board's determination. This notice is to be sent to the complainant on or before the date the boards delivers to the assessor a verified statement of changes, if any, to be made to the assessment roll and determined by the board.

8. Seeking small claims or judicial review.

   A complainant who is dissatisfied with the review board's decision has 30 days from the filing of the final assessment roll or 30 days from the last date set for such filing, whichever is later, to seek small claims or judicial review of the complaint. (Small Claims Assessment Review is available to owner-occupants of one, two or three-family residential dwellings or owners of land parcels too small for residential construction who have filed a complaint with the board of assessment review.)

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   Provided as a service by the Town of New Castle.
   Your comments and suggested changes are welcomed and encouraged.