Board of Assessment Review


The real property tax is an ad valorem tax (that is, a tax levied on the basis of value). In the first
instance, it is the local assessor who determines the taxable value of real property. As you may be
aware, New York State Law requires all properties to be assessed at a uniform percentage of value
each year.

Taxpayers who feel their assessments are unequal, excessive, unlawful or that their property is
misclassified, have a right to have their assessments reviewed by the Board of Assessment
Review, or, if necessary, by the courts


Andrew Cullen

Michael Tracy

Raymond Wood