Grievance

Grievance Day is set by the Office of Real Property Services of the State of New York. It is always the 4th Tuesday of May.

In 2024, Grievance Day will be May 28th from 4 p.m. - 8 p.m. by appointment.

Grievance Procedures

Any person who pays property taxes can grieve an assessment including:

  • property owners,
  • purchasers (own by Grievance Day - provide a copy of the filed deed)
  • tenants who are required to pay taxes pursuant to a lease or written agreement ( such agreement is required with your application)

Only the assessment on the current tentative roll can be grieved - you can't grieve assessments from prior years. There is no cost to grieve an assessment and it does not require you to hire a lawyer. The Tentative Roll publication date is May 1st of any given year.

Filing the Grievance Form

The deadline for submitting Form-524 is Grievance Day. You may drop off the grievance form at the assessor's office or you may mail it. If you mail the form, the form must be received by the assessor no later than Grievance Day. If you do not file the form by the deadline, you will lose the opportunity for administrative and judicial review of your assessment this year. 

All forms require a live & legible signature by an owner. All grievance complaints MUST be submitted in person or by mail. Grievance complaints may NOT be submitted by e-mail or other electronic method.

Mailing Address
AnneMarie Zarelli, Assessor
Town of Halfmoon
2 Halfmoon Town Plaza, Halfmoon, N.Y. 12065
 

Stipulation to an Assessment Reduction

Prior to Grievance day, you may ask to schedule a meeting with the Assessor to discuss your assessment and show your documentation proving why you think the value should be reduced. The assessor may agree to a Stipulation. If you enter into a stipulation, you may not ask the Board of assessment review for a further reduction in your assessment. If the agreed upon assessment appears on the final assessment roll (published July 1), you will not be allowed to seek a lower assessment through judicial review.

Appearing before the BAR

The Board of Assessment Review consists of 5 members appointed by the Town Board. The BAR cannot include the assessor or any office staff. Assessors are required to attend all formal hearings of the board and have the right to be heard on any complaint. 

You have the right to attend the hearing of the BAR and to present statements and/or documentation in support of your grievance. You may appear personally, with or without your attorney or other representative. Attendance before the board is not required.

All supporting documentation for your case should be included with your form when it is submitted.

In order to qualify for a reduced assessment, you will need to prove to the satisfaction of the BAR that your property is currently over-assessed. For homeowners and owners of most residential properties, the best way to support your case is by providing sales of comparable properties where the sales prices are lower than the assessor's estimated market value of your property. If you would like to compare your property assessment with similar properties and view current sales, Saratoga County Image Mate is a helpful online resource. The link for Image Mate is https://saratoga.sdgnys.com/index.aspx. 

If you choose to be represented by your attorney or other representative, you must authorize that person to appear on your behalf (see Part Four of Form RP-524).

Notification of the BAR's Decision

You will receive a notice of the board's determination by the end of June.