NYS BOARD OF REAL PROPERTY SERVICES RP-524 (10/02)
COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 20______
BEFORE THE BOARD OF ASSESSMENT REVIEW FOR ____________________________________
(city, town village or county)
PART ONE: GENERAL INFORMATION
(General information and instructions for completing this form are contained in form RP-524-Ins)
1. Name and telephone no. of owner(s) 2. Mailing Address of owner(s)
__________________________________________________ _________________________________________________
__________________________________________________ _________________________________________________
Day no. ( )___________________________________ _________________________________________________
Evening no. ( )________________________________
3. Name, address and telephone no. of representative of owner, if representative is filing application.
(if applicable, complete Part Four on page 4.)
____________________________________________________________________________________________
____________________________________________________________________________________________
4. Property location
____________________________________ _______________________________________
Street Address Village (if any)
_________________________________ ____________________________________
City/Town County
_______________________________________
School District
5. Property identification (see tax bill or assessment roll)
Tax map number or section/block/lot _________________________________________________
Type of property: Residence ______ Farm _______ Vacant land ________
Commercial _____ Industrial ________ Other ______________
Description: ______________________________________________________________________________
____________________________________________________________________________________________
Assessed value appearing on the assessment roll:
6. Land $____________ Total $________________
7. Property owner’s estimate of current full market value of property (see Part Two on page 2) $_________
RP-524 (10/02)
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PART TWO: INFORMATION NECESSARY TO DETERMINE VALUE OF PROPERTY
(If additional explanation or documentation is necessary, please attach)
Information to support the value of property claimed in Part One, item 7 (complete one or more):
1. ___ Purchase price of property: ............................................................................................ $__________
a. Date of purchase: _____________________________
b. Terms: Cash _______Contract _______Other (explain)
c. Relationship between seller and purchaser (parent-child, in-laws, siblings, etc.): ____________
d. Personal property, if any, included in purchase price (furniture, livestock, etc.; attach list and sales
tax receipt):
_____________________________________________________________________
2. ___ Property has been recently offered for sale (attach copy of listing agreement, if any):
When and for how long: ______________________________________________
How offered: __________________________ Asking price: $_____________
3. ___ Property has been recently appraised (attach copy): When: _____ By Whom: ________
Purpose of appraisal: _________________________ Appraised value: $______________
4. ___ Description of any buildings or improvements located on the property, including year of
construction and present condition: _____________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
5. ____ Buildings have been recently remodeled, constructed or additional improvements made:
Cost $_______________________
Date Started: _____________________________ Date Completed: ______________________
Complainant should submit construction cost details where available.
6. ____ Property is income producing (e.g., leased or rented), commercial or industrial property and the
complainant is prepared to present detailed information about the property including rental income,
operating expenses, sales volume and income statements.
7. ____ Additional supporting documentation (check if attached).
RP-524 (10/02)
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PART THREE: GROUNDS FOR COMPLAINT
A. UNEQUAL ASSESSMENT (Complete items 1-4)
1. The assessment is unequal for the following reason: (check a or b)
a.___ The assessed value is at a higher percentage of value than the assessed value of other real property on the
assessment roll.
b.___ The assessed value of real property improved by a one, two or three family residence is at a higher
percentage of full (market) value than the assessed value of other residential property on the assessment
roll or at a higher percentage of full (market) value than the assessed value of all real property on the
assessment roll.
2. The complainant believes this property should be assessed at _______% of full value based on one or more of
the following (check one or more):
a.___ The latest State equalization rate for the city, town or village in which the property is located is ______%.
b.___ The latest residential assessment ratio established for the city, town or village in which the residential
property is located. Enter latest residential assessment ratio only if property is improved by a one, two or three
family residence_______%.
c.___ Statement of the assessor or other local official that property has been assessed at _______%.
d.___ Other (explain on attached sheet).
3. Value of property from Part one #7........................................................................................... $___________
4. Complainant believes the assessment should be reduced to ........................................................ $___________
B. EXCESSIVE ASSESSMENT (Check one or more)
The assessment is excessive for the following reason(s):
1. ____ The assessed value exceeds the full value of the property.
a. Assessed value of property ................................................................................................... $___________
b. Complainant believes that assessment should be reduced to full value of (Part one #7).............. $___________
c. Attach list of parcels upon which complainant relies for objection, if applicable.
2. ____ The taxable assessed value is excessive because of the denial of all or portion of a partial exemption.
a. Specify exemption (e.g., senior citizens, veterans, school tax relief [STAR]) ________________________
b. Amount of exemption claimed .............................................................................................. $___________
c. Amount granted, if any:......................................................................................................... $___________
d. If application for exemption was filed, attach copy of application to this complaint.
3. ____ Improper calculation of transition assessment. (Applicable only in approved assessing unit which has
adopted transition assessments.)
a. Transition assessment............................................................................................................ $___________
b. Transition assessment claimed .............................................................................................. $___________
C. UNLAWFUL ASSESSMENT (Check one or more)
The assessment is unlawful for the following reason(s):
1. ____ Property is wholly exempt. (Specify exemption (e.g., nonprofit organization)) _____________
2. ____ Property is entirely outside the boundaries of the city, town, village, school district or special district in
which it is designated as being located.
3. ____ Property has been assessed and entered on the assessment roll by a person or body without the authority to
make the entry.
4. ____ Property cannot be identified from description or tax map number on the assessment roll.
5. ____ Property is special franchise property, the assessment of which exceeds the final assessment thereof as
determined by the State Board of Real Property Services. (Attach copy of State Board certificate.)
D. MISCLASSIFICATION (Check one)
The property is misclassified for the following reason (relevant only in approved assessing unit which establish
homestead and non-homestead tax rates):
____ Class designation on the assessment roll: ................... ___________________________________________
1. ____ Complainant believes class designation should be .... ___________________________________________
2. ____ The assessed value is improperly allocated between homestead and non-homestead real property.
Allocation of assessed value on assessment roll Claimed allocation
Homestead ........... $____________________________ ______________________________
Non Homestead... $____________________________ ______________________________
RP-524 (10/02)
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PART FOUR: DESIGNATION OF REPRESENTATIVE TO MAKE COMPLAINT
I, __________________________________________________, as complainant (or officer thereof) hereby
designate_____________________________________________________ to act as my representative in any and all
proceedings before the board of assessment review of the city/town/village/county of ____________________ for
purposes of reviewing the assessment of my real property as it appears on the _____(year) tentative assessment roll
of such assessing unit.
_________________________________ __________________________________
Date Signature of owner (or officer thereof)
PART FIVE: CERTIFICATION
I certify that all statements made on this application are true and correct to be best of my knowledge and belief, and I
understand that the making of any willful false statement of material fact herein will subject me to the provisions of
the Penal Law relevant to the making and filing of false instruments.
_________________________________ __________________________________
Date Signature of owner (or representative)
PART SIX: STIPULATION
The complainant (or complainant’s representative) and assessor (or assessor designated by a majority of the board of
assessors) whose signatures appear below stipulate that the following assessed value is to be applied to the above
described property on the ____(year) assessment roll: Land $________________ Total $________________
(Check box if stipulation approves exemption indicated in Part Three, section B.2. or C.1.)
______________________________ ___________________________ _________
Complainant or representative Assessor Date
SPACE BELOW FOR USE OF BOARD OF ASSESSMENT REVIEW
Disposition
Unequal assessment Excessive assessment
Unlawful assessment Misclassification
Ratification of stipulated assessment No change in assessment
Reason: _____________________________________________________________________________________
____________________________________________________________________________________________
Vote on Complaint
All concur
All concur except: _______________________ against abstain absent
Name
_______________________ against abstain absent
Name
Decision by
Tentative assessment Claimed assessment Board of Assessment Review
Total assessment $________________ $_________________ $_________________________
Transition assessment (if any).. $________________ $_________________ $_________________________
Exempt amount........................ $________________ $_________________ $_________________________
Taxable assessment.................. $_________________ $_________________ $_________________________
Class designation and allocation of assessed value (if any):
Homestead ............................. $________________ $_________________ $_________________________
Non-homestead ....................... $________________ $_________________ $__________________________
Date notification mailed to complainant ________________________________