Board of Assessment Review

Real Property Tax Law (RPT) - Section 523: Board of assessment review

The BAR's purpose is to guarantee taxpayers' rights by hearing real property assessment complaints (grievances) and arriving at fair and impartial determinations regarding those complaints.

The Town Board appoints members for a five-year term of office.  Terms of office must begin 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 unitl September 30 of the year that term ends.

Initial appointees and re-appointees to the BAR must attend a BAR training session in order to participate in the hearing and determinations of assessment complaints on grievance day.

Training Manual and Reference Materials for Local Government Officials:

https://www.tax.ny.gov/research/property/assess/training/Bar_manual_2019_withappendix.pdf