Can the BAR refuse to ratify Stipulations?
The expectation of stipulations on the RP-524 form is that the BAR will ratify them without further discussion.
A stipulation is an agreement between the assessor and the property owner as to the assessed value of a property. The reason the BAR is involved in this process is because real property tax law prevents the Assessor from making assessment changes after May 1st without the approval of the BAR.
Can the BAR discuss property assessments outside of the public grievance hearing?
The BAR may only discuss assessments with the Assessor or general public outside of the grievance day hearings if the discussion does not pertain to specific properties on the assessment roll.
All discussion on specific individual property assessments must be held on record during the hearings. General questions concerning the assessor's techniques for assessing property, changes in real property tax law, or the volume of complaints to be expected on grievance day are examples of topics that may be discussed off record or before grievance with the assessor.
No BAR member should discuss with a taxpayer a complaint about their specific property's assessment outside of the hearing. Should a taxpayer attempt to plead their case with you personally prior to the hearing you should stop them and ask them to "please come to grievance and make your case before the entire board."
Can the BAR fill in missing information on the RP-524 form?
No, if the complainant did not fill in all the required information on the RP-524 form, and especially if they did not sign the form, then you may request that the complainant fill in the missing information and deny their complaint if they fail to do so. It is not the job of the BAR to "fill in the blanks" on behalf of the complainant.
Is there a value in "land-locked" parcels and can they be assessed?
Section 300 of the Real Property Tax Law states that all real property within the state is subject to taxation, and therefore is subject to assessment. The assessor has been appointed by the City or Town to assess all the real property within their jurisdiction, which includes "land-locked" parcels.
Can a BAR member be held personally liable?
In fact, yes - but only if he or she breaks the law. The rules for BAR member's conduct is no different than the rules for any other public servant. You are not immune to consequences for breaking the law, but you shouldn't be concerned as long as you're following the common and prescribed practices outlined in the training.
Can the BAR hear complaints filed after grievance day?
Complaints may be filed with the assessor at any time prior to the BAR hearing or with the BAR at such hearing, but they may not be submitted at an adjourned hearing of the BAR (RPTL, §524(1)). An assessment complaint submitted after Grievance Day should be returned, since the BAR has no jurisdiction to consider untimely complaints. Technically, a late complaint is not dismissed; rather, the attempt to file was not effective. Nevertheless, the return of an untimely complaint has the same effect as a dismissal: no judicial review will be possible.
