HomeMy WebLinkAboutPurposeTHOMAS M. BELLARD
STATE OF NEW YORK
EXECUTIVE DEPARTMENT
OFFICE OF REAL PROPERTY SERVICES
16 SHERIDAN AVENUE
ALBANY, NEW YORK 12210-2714
Website: www. orps.state.ny, us ~
TEL. (518) 474-1764 FAX (518) 486-3799
DAVID K. WILLIAMS
DIRECTOR
REGIONAL CUSTOMER SERVICE
TO:
FROM:
SUBJECT:
DATE:
City Clerks and Town Clerks
Robert J. Terry
Reporting Board of Assessment Review (BAR) information
November 2005
EUucational Services and your County Director of Real Property Tax Services are requesting your
assistance in timely reporting of BAR member appointments and reappointments. If you have not already
done so, please check your municipal records to determine which BAR appointments in your municipality
have expired. If necessary, arrange for the BAR appointment item or items to be added to the next board
meeting agenda to fill any vacancies or reappointments.
1. After the appointment or reappointment is made, forward the information to your County Director
of Real Property Tax Services. Use the form provided and fill i'n all pertinent new information or
changes to existing information. The information provided is used to determine the BAR training
schedule for the Spring of 2006.
2. If you have questions, please contact your County Director. Listed below are answers to some
frequently asked questions.
Thank you!
FREQUENTLY ASKED QUESTIONS about BOARD OF ASSESSMENT REVIEW
1. Question: What .is the purpose of the Board of Assessment Review?
Answer: The BAR's sole purpose is to guarantee taxpayer's rights by hearing real property
assessment complaints (grievances) and arriving at fair and impartial determinations
regarding those complaints.
2. QuestiOn: Who must attend training?
Answer: Initial appointees and reappointees to the BAR must attend a BAR training session in
order to participate in the hearing and determinations of assessment complaints on
grievance day.
3. Question: How are Board of Assessment Review Appointments determined?
Answer: The Town Board or the City Council appoints Members for a five-year term of office. The
terms of office must beqin on October 1 and end on September 30, five years later. Terms
should be staggered so that only one term expires each year. Persons appointed on a
date other than October 1, to fill an unexpired term, serve until September 30 of the year
that term ends. The BAR must consist of not less than three nor more than five members.
Neither the assessor nor any of his or her staff may be appointed to the board. In addition,
the majority of the board must consist of members who are not officers or employees of
the local government or village.
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What are the qualifications and oath of office requirements for BAR members?
The Real Property Tax Law requires that members of the BAR have knowledge of
property values in the assessing unit. BAR members are local public officers, and
therefore, are required to be at least 18 years old, citizens of the United States and
residents of the municipality which the board serves (Public Officers Law, section 3).
Members of the board are required to take and file an oath of office. Oaths of local public
officers are filed with the clerk of the city or town in which the board serves. In counties
having county assessment, oaths are filed with the county clerk.
Are there different types of Board of Assessment Review memberships?
There are two types of BAR members: the regular member, as noted in #4 above, and the
temporary member. Temporary members are appointed to serve on administrative
hearing panels. Up to two temporary members can be appointed for each regular member
on the Board. Temporary members are appointed to one-year terms, are required to
attend training every year and can only make recommendations regarding assessment
determinations. Regular BAR members make all final determinations regarding
assessments (Real Property Tax Law, section 523-a).
Do Board of Assessment Review members receive certificates?
Yes. The County Director of Real Property Tax Services distributes "certificates of
attendance" to each BAR member who attends the training course. A copy of the
certificate is filed with the city or town clerk.
What happens if, after exploring all alternatives with the county director, a BAR member
does not attend the training course when required to do so?
The BAR member should explore all options with their county director and even the
directors of neighboring counties to attend BAR training when they are required to attend.
They should always seek alternate training dates or arrangements before using the last
resort of applying for an extension. If a BAR member is unable to attend the courses
offered as explained above, due to reasons (s)he cannot control, (s)he must submit a
request in writing to Robert J. Terry, at the address listed on the front of this memo. That
extension request must be received at least ten working days prior to Grievance Day and
must include the specific reason for not attending the prescribed training. If an extension
is granted, the BAR member will be notified as soon as possible prior to Grievance Day
and will be allowed to participate as a Board of Assessment Review member with the
understanding that (s)he must attend the next available training session. If an extension is
denied, the BAR member cannot be counted in determining whether a quorum is present
at a meeting of the Board of Assessment Review. Furthermore, such members may not
participate in the hearing and determination of complaints.
Enclosure
cc: County .Director, Real Property Tax Services