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News

Supervisor Lester Speaks on 2004 Assessment Update Issues

Published June 4th, 2004 by Town Of Sweden

The system of real property taxation is based upon the fundamental premise that a property owner should pay their share of property taxes based upon the fair market value of a property.

It is unrealistic to think that an assessment update of over 3,200 properties would result in complete unanimity. The percentage of residents voicing their disagreement (approximately 166 formal grievances out of 3,200 adjustments) is far less than what many other municipalities have experienced. However, the small percentage of grievances (5%) does not mean that the objections are without merit. In an attempt to mitigate future complaints and to ensure a more orderly system of review, the Town Board has met with the assessor’s department to share legitimate concerns raised by various property owners. The main issues raised seem to focus on procedural issues. Specifically:

  • lack of a cover letter accompanying the assessment notice
  • lack of a “reservation system” to schedule reviews
  • need for more assessment books on the front counters
  • need for more modern computer software program
  • earlier notification date of the new assessment numbers

All of the above procedural objections are with merit. However, as to the specific values placed on real properties, your town board does not have the expertise or the legal authority to change assessments. This must be done through proper channels. The mechanisms in place to allow a challenge to one’s assessment included meeting with the reassessment firm (Cole, Layer & Trumble) prior to May 25; meeting with the assessor prior to May 25, scheduling a formal review with the Board of Assessment Review; and pursuing a small claims assessment review hearing (for residential properties only), if necessary.

For those who did not challenge their assessment this year, yet still feel that a property is incorrectly valued, you will be able to address the assessment next year. New York State law allows property owners to appear before local boards of assessment review on the fourth Tuesday of May each year to challenge their assessments.

I’d like to thank all the residents who had patience and courtesy when dealing with the town’s busy phone lines and congestion at the assessment counter. Your observations and constructive criticism are being used to improve the assessment procedure. We have all learned from this experience. The true test will come during the next assessment update when we can measure how well our procedural changes have improved the system.