RP-524 (10/02)
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... $____________________________ ______________________________