Community Watchdog

Babylon Town Assessor Michael J. Bernard holds an information booklet from the state's Office of Real Property Services designed to help homeowners with assessment challenges.
Newsday photo by Gwen Young

Suffolk residents who feel their property taxes are too high because their homes have been assessed at a higher value than what they're actually worth, especially in this soft housing market, have until May 20 to challenge their assessments.

In Nassau, homeowners had until March to grieve their assessments with the county's Board of Assessment Review. In Suffolk, each of the 10 towns has its own Board of Assessment Review that approves or denies the applications. The applications are the same for everyone statewide.

There's nothing to lose by filing an application, said Michael J. Bernard, Babylon Town Assessor and president of the Suffolk County Assessors Association. "Either the assessment stays the way it is or it gets lowered," he said. "It can't be raised as a result" of the homeowner's request. [Bernard explains the application in the video.]

Success is most often determined by whether homeowners can show the board that their assessment is wrong and that their house isn't worth what the assessor says it's worth. "The law requires the property owner to prove that the market value of their home is less than what the market value is as determined by the assessor," Bernard said.

Proving that entails finding comparable homes in your area through town assessor record or real estate records. Those homes can be either ones that have been sold around July 1, 2007 (the date the boards will be using to compare market values) or comparable homes in your area that have lower assessments. Comparable means they're about the same size, are on the same size lot, have the same number of bathrooms and bedrooms, and so forth. Most town assessors have employees who will try to help homeowners find the records they need, but be sure to do your homework and supply the exact addresses of the homes you're comparing.

There are various reasons assessments are lowered. For instance, if the assessor's "inventory" of rooms and taxable amenities of your home are incorrect, that can help your case. If town records show you have two bathrooms but you have only one or a deck and there is none that could mean a lower assessment.

But Bernard warns that property owners should be prepared for a town inspection to confirm their claims. "If they don't want us in their house, they shouldn't file a grievance," he said. And if your home is assessed for $500,000, but you recently purchased it for $400,000, Bernard calls that a "no brainer" in your favor.

In describing your home (page one, question 5) be sure to include any negatives about the property - excessive traffic, abuts industrial property - anything that might take away from the value of your home.

Bernard expects about 5,000 of the town's 60,000 homeowners to file assessment challenges this year. In Suffolk's largest town, Brookhaven Town Assessor Jim Ryan is expecting 25,000 to 27,000 requests for assessment changes, up from an average of 20,000 challenges a year because of the housing market.

The town has about 110,000 residential properties on the tax roll. "I anticipate that many more people than in the past will file, and there's no downside to it, so why not?" Ryan said.

Homeowners don't need an attorney or professional company to represent them and if they're not satisfied with the decision on their case, they can take it to the small claims assessment review where a judicial hearing officer makes the ultimate decision, Ryan said.

Probably the most important question is No. 7 on page one of the four-page application, he said. The question reads: "Property owner's estimate of current full market value of property." Even though the form says "current market value," both Ryan and Bernard said the review boards will be looking for the market value of the home as of July 1, 2007.

That means, whether you're comparing your homes to others that have sold in the area or homes that are comparable but are assessed for less, that date has to be the basis of your comparison. For instance, you wouldn't use a house sold in January as evidence in your application.

Ryan's office will have extended hours Friday, May 9 from 9 a.m. to 8:30 p.m. and Saturday May 17, from 7-11 a.m. to help Brookhaven town residents with information. Call your town assessor's office for hours of operation. If you plan to challenge your assessment in person instead of by mail, call to find out the hours the Board of Assessment Review will meet on May 20.

Applications must be postmarked by May 20. Click the links on the left for information about your town assessor.

John Peguillan, chairman of Nassau's Assessment Review Commission, encourages homeowners to appeal their tax assessment themselves.

Nassau County homeowners who are thinking about appealing the tax assessment on their homes but haven’t yet started the process need to get moving. March 3 is the no-exceptions deadline.

In Nassau, tax assessment challenges are handled by the Assessment Review Commission (ARC), which is independent of the Nassau County Assessor, who sets the assessment. In Suffolk County, property owners have until May 15 to file, and the process is done by the towns.

Nassau is the only muncipality in the state where appeals can be filed online ARC Chairman John Peguillan (PEG’-A-LON) said. Go to ARC’s Web site and its link to AROW (Assessment Review on the Web) for the application and the Sales Locator that lists data on comparable sales in your area.

Click below the video player to read more.

Q.I am a Korean War veteran. Four years ago I applied for the enhanced STAR tax exemption and one year later, the aged tax exemption. The application was approved and in 2003, 2004 and 2005 I received the exemptions. Last year, I was denied them because I had "insufficient proof of income.” I submitted my proof of income again and now in a letter dated July 12, 2006, my request was denied. Without the exemption, my taxes are over $11,000, forcing me to put my property up for sale.

Louis Molinaro, Copiague

A.
Molinaro will not be getting the property tax exemption because the town assessor's office believes he is withholding income information. Rules are rules and town officials don't bend them when there are state guidelines to follow.

The 76-year-old's application for senior exemption to reduce his school, town and county taxes was denied because the town believed he was not reporting possible rental income, Town of Babylon Assessor Michael J. Bernard said.

Molinaro stated he receives only Social Security and veterans benefits but town records showed his property includes a house, a commercial building and an apartment. Molinaro's income statements "didn't show enough income to be able to live on, so there had to be another source of income,” such as money from rentals, Bernard said.

To qualify for senior exemption, the annual income limit is $22,000 for 50 percent savings. The town assessor told Molinaro he would have to prove he was not renting his property by allowing a building inspection. Molinaro refused.

"There's no money that I'm not showing,” Molinaro said. "I don't have it. If he thinks I do, let him show me.” The senior exemption had saved him $3,500 a year in taxes.

Bernard wouldn't talk specifically about Molinaro's income, but when numbers don't add up, officials have to question their accuracy, he said. As an example, he said, "If you have somebody who's claiming an income of $8,000 a year, and they have a property tax bill of $7,000 a year, how are they living? They have to be drawing money from an additional source.”

Molinaro can apply for the enhanced STAR exemption, which would give him $700-$800 more in property tax savings, along with his basic STAR and veterans exemptions, Bernard said. Enhanced STAR exemption is for seniors whose federally adjusted gross income is $70,650 or less.

Molinaro said he will apply for that exemption next year before the March 1 deadline.

The deadline for filing for the basic STAR rebate is Dec. 31. Homeowners who have not applied can visit www.tax.state.ny.us/star/2007/ or call 1-877-678-2769. The deadline for filing for exemptions is Jan. 2 in Nassau County and March 1 in Suffolk.

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