Town of North Collins

Jeanne Ebersole SCAA, Assessor

Town Information

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  • Grievance Day is June 7, 2018

    Grievance procedures 

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

    • property owners
    • purchasers
    • tenants who are required to pay property taxes pursuant to a lease or written agreement

    Only the assessment on the current tentative assessment 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.

    Filing the grievance form

     Use Form RP-524 Complaint on Real Property Assessment to grieve your assessment.

    File the grievance form with the assessor.

    Deadline for filing Form RP-524

    In most communities, the deadline for submitting Form RP-524 is Grievance Day (see below). If you mail the form, it must be received by the assessor or BAR 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.

    Small Claims Assessment Review (SCAR) - only available to:
    • Property owners who live in their one, two or three family dwellings that are used exclusively for residential purposes, or
    • Owners of vacant land that is not of sufficient size to contain a one, two or three family dwelling
    • Requires $30 filing fee
    • Information regarding SCAR is available from the New York State Unified Court System



     Any person aggrieved by an assessment of a one, two or three-family,

    owner-occupied residential structure used exclusively for residential purposes who has filed a written

    complaint with the board of assessment review in regard to that assessment.

    You may complete the Petition yourself, or have a representative do it for you. If you choose to have a

    representative file for you, you must complete the"Designation of Representative" section of the



     The only assessment that can be reviewed is that on the current final assessment roll completed and filed by your assessor. The right to review is based upon the timely filing of a written petition. A separate petition must be filed for each separately assessed parcel. You may not request an assessment lower than that which you requested before the Board of Assessment Review. The assessment of a property having an equalized value of $450,000 or less may be reviewed without further limitation. If the equalized value of the property exceeds $450,000, the total assessment requested reduction may not exceed 25 percent of the assessed value.


    The original petition and two copies of the petition must be filed with the Clerk of the county in

    which your real property is located, within 30 days of the filing of the final assessment roll for your

    assessing unit. Your petition must be accompanied by a $30 filing fee and should include supporting

    statements, records, and other relevant information to support your petition. If you cannot file your

    petition in person you may mail your petition, but it must be mailed no later than 30 days after the final

    assessment roll is completed and filed. The failure to file your petition on time may result in a dismissal of your claim.

    In addition:

    a. You must mail by certified mail, return receipt requested, or, deliver in person, one

    (1) copy of the petition to the clerk of the assessing unit, or if there is no such clerk, to

    the officer who performs the customary duties of the clerk.

    b. You must mail, by regular mail, one (1) copy of the petition to the clerk of any school

    district where any part of the property, the assessment on which is to be reviewed, is

    located, except with respect to a school district within a city of 125,000 population or

    more.* If there is no clerk of the school district, or the clerk's name and address

    cannot be obtained, the mailing may be made to a trustee of the school district.

    c. You must mail, by regular mail, one (1) copy of the petition to the treasurer of the county

    in which the property is located and one (1) copy of the petition to the assessor, or, the

    chairman of the board of assessors. d. The mailings and delivery, referred to above

    must be done within ten days from the date of filing three copies of the petition with the

    County Clerk. The County Clerk is also the Clerk of the Supreme Court.


    A final assessment roll is considered completed and filed when the assessor publishes notice of that fact

    in the official newspaper of the assessing unit. In most towns, the final assessment roll is required to

    be filed by July 1st


    1. After you have filed your petition, the Assessment Review Clerk in the Supreme

    Court in the county will assign your case to a hearing officer. The hearing officer will

    contact you directly to set a date, time and place for a hearing.

    2. You may appear personally, with or without an attorney or other representative, to

    support the statements contained in the petition and attachments.

    3. You may authorize an attorney or other representative to appear personally without

    you to support the petition. This authorization must be in writing and bear a

    date within the same calendar year during which the petition is filed.

    4. There is a presumption under the law that the assessment made by the assessor is

    correct. The burden of proof is with you, the petitioner, to overcome this presumption.

    5. The hearing officer will require you or your representative to appear personally, and

    may request that you submit additional evidence. If you willfully refuse or neglect to

    produce such evidence, or to answer any material question put to you, you may be

    unable to obtain any reduction in assessment from the hearing officer. Failure

    to appear shall result in the petition being determined by the hearing officer based

    upon the available evidence submitted.

    6. The hearing officer may determine the final assessment to be the same as or less than

    the original assessment. However, he cannot reduce your assessment to an

    amount lower than you claimed on your petition.

    7. Amount of reduction on petition is limited by amount claimed. The amount by which you

    believe your assessment should be reduced cannot later be changed after you enter this

    amount on the petition and file it. For example, if you claim an excessive

    assessment and set forth in your petition that you seek a reduction of $2,000, you

    cannot later seek a larger reduction than the $2,000 originally sought. Further, the

    hearing officer cannot legally grant a greater reduction than the amount you request,

    even if circumstances should show that a larger reduction is warranted.

    8. Filing of a petition for small claims assessment review constitutes a waiver of a

    right to commence a proceeding for judicial review of the assessment pursuant to Title

    1 of Article 7 of the Real Property Tax Law

  • Tax certiorari proceeding
    • Commenced in New York State Supreme Court pursuant to Article 7 of the Real Property Tax Law
    • We highly recommend you contact a private attorney

Assessor Information

Jeanne Ebersole SCAA, Assessor

10569 Main Street
North Collins, NY 14111

Mail to

PO Box2
North Collins, NY 14111

Phone: 716-337-0384
Fax: 716-703-4086

Hours:Tuesdays 11:00am-2:00pm
Fridays by appt

Assessment Rolls

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