RP-524 (03/09)
3
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 Office of Real Property Tax Services. (Attach copy of 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 $ $