Filing a grievance allows taxpayers an opportunity to have their property assessment reviewed

While the tax burden throughout New York state is amongst the highest in the nation, there is one time each year when taxpayers have the ability to preserve their right to fight back: Grievance Day. Commercial property owners in New York endure the constant challenge of marketing buildings with debilitating taxes per s/f. Filing a grievance allows the taxpayer the opportunity to have their assessment reviewed and present evidence showing what they believe is the correct market value of the property. The manner by which assessments are attributed to each property is indeed complex, but the grievance process is an important step towards unveiling the genesis of each property's assessment and correcting not only its market value, but also any inaccuracies that may exist. In order to achieve standing to protest, taxpayers must file a complaint in accordance with the Real Property Tax Law (RPTL) by Grievance Day. For most towns in New York, this is the third or fourth Tuesday in May, but there are many exceptions. It is of the utmost importance to speak to your legal counsel and learn your jurisdiction's filing dates as a missed deadline can be a fatal defect that prohibits review for that year. The complaint is reviewed by an independent administrative board or agency. Often the board requests information relating to the economics of the property. Compliance with this request is necessary as it enables the board to make a determination on the merits of the assessment. The degree to which each board scrutinizes grievances varies by municipality. Regardless of whether the board reduces the assessment, the taxpayer retains the right to proceed further by filing a petition in accord-ance with Article 7 of the RPTL. This entitles the taxpayer to judicial review of their assessment where an argument for a reduction can be presented before the court. This avenue of recourse is not limited to property owners, rather certain tenants and other "aggrieved parties" are also permitted to dispute the assessment. The RPTL allows any "aggrieved party" the right to protest provided they can show an injury resulting from the tax burden that is direct and not remote. Depending on the circumstances, others who may be impacted by the property taxes may file in order to protect their rights, this includes contract vendees, a board of directors acting on behalf of a condominium, even mortgage holders. If you have an interest in a commercial property and are concerned about the property taxes, your counsel will be able to determine if you have the right to proceed under the RPTL. The standing of a tenant is a particularly unique situation in that it must be reviewed in context of the relationship with the owner unless they are the sole occupant of their tax lot. The rights of a tenant who occupies only a portion of tax lot are dictated by the terms of their lease, whereas a single tenanted property typically bestows "aggrieved party" status on that tenant. However, some leases provide the right to proceed only if the landlord has chosen not to file a grievance. In these instances, communication with the landlord as well as your attorney is a must in order to establish your rights. A common misconception is that grieving your taxes will draw unnecessary attention to the property's valuation and may result in paying an increased tax burden that year. Under the law, an assessment cannot be increased in New York State for the year in which it is grieved. While there is not a consequence for the year under review, there are practical implications of providing information that relates to the property's value. Some jurisdictions in the state have reassessment programs or updates whereby the supplied data may influence the value assigned in the subsequent year. Accordingly, attorneys must be vigilant in their decisions to file in order to protect their client's current and future interests. The assessment process is riddled with layers of complications that are not always comprehensible to those who practice outside this specialized area. Therefore, taxpayers must investigate their rights with counsel in order to be prepared to make an informed decision to combat their assessment on Grievance Day. Brad Cronin, Esq., is an attorney and partner at Cronin, Cronin & Harris, P.C., Mineola, N.Y.