Challenging your Property Assessment

CITY OF LACKAWANNA ASSESSMENT GRIEVANCE PROCESS

Sales data, property inventory, assessed values, grievance forms (RP-524) and instructions are available on the City of Lackawanna website, http://www.lackawanna.gov. Click on City Departments, Assessor, Assessment Review

• Grievance Filing Period – DECEMBER 16, 2024 – JANUARY 14, 2025. Original signed and dated applications must be RECEIVED (not postmarked) by the DEPARTMENT OF ASSESSMENT, 714 Ridge Rd. Lackawanna NY 14218 on or before close of business at 3:30 p.m. on January 13, 2025. WE DO NOT ACCEPT FAXED OR EMAILED
• Grievance forms and instructions may be obtained by visiting the City’s website at the link provided above or by calling 716-827-6473.
• The following form items must be completed and supporting documentation must be provided for the Board of Assessment Review to consider the challenge. Please fill in completely Part 1, Items 1, 2, (3, if a representative is chosen), 4, 5, 6 and 7. Part 2 – items relevant to specific property. Part 3 – items relevant to specific property. Complete Part 4 if authorizing someone to represent you. Part 5 – do not forget to sign and date your challenge form. Please include your phone number and email address for our office to contact you during this process.
• A SEPARATE FORM MUST BE USED FOR EACH PARCEL BEING CHALLENGED.
• State law assumes the assessment is correct. Therefore, property owners must prove that their estimate of value is correct. Written evidence supporting the lower value MUST be provided in order for a reduction to be considered.
• FAILURE TO PROVIDE DOCUMENTATION OR TO COMPLY WITH REQUESTS OF THE BOARD OF ASSESSMENT REVIEW CAN RESULT IN DISMISSAL OF THE GRIEVANCE.
• Board of Assessment Review Hearings – You are required to submit any evidence via mail or in person with your application so the application and evidence can be scanned and distributed to all Board of Assessment Review Members.
• If you wish to have an in person hearing before the Board of Assessment Review, you must check the box that says HEARING or write HEARING in the space on the FRONT of the form next to Item #6. Due to the volume of hearings to be heard, THERE WILL BE NO RESCHEDULING OF HEARINGS. If you choose not to request a HEARING, your challenge will be processed as a non-hearing based on papers submitted only . You may choose to submit your form and documents for a non-hearing (non-appearance on papers only) review by checking the non-Hearing box or writing non-Hearing next to Part 1, Item #6.
• Once your form is submitted you may be scheduled to appear in-person before the Board with very little notice. THERE IS NO RESCHEDULING OF HEARINGS. The Board meets January 14^th, 2025.
• If you request a hearing, you will be notified by mail to the address supplied on the grievance form, of the date and time of your in-person hearing.
• Results of the assessment challenges are mailed March 1st to the address provided on the grievance form. City of Buffalo Assessment Grievance Process Instructions – Page 2

Some types of proof for residential owner-occupied properties are:

• Survey if purchased in last 3 years; copy of a recent purchase offer; photographs of kitchens, baths, attics, exteriors, and similar properties; copy of current insurance policy; copy of a recent appraisal if recently mortgaged or refinanced.

Some types of proof for income or non-residential properties are:

• Current leases; rent rolls; income & expense statements; appraisals from last 3 years for mortgage or refinance; current insurance policy; purchase contract offer from last 3 years; photographs, survey if purchased in last 3 years.

DO NOT SUBMIT ORIGINAL DOCUMENTS; MATERIALS WILL NOT BE RETURNED

THIS INFORMATION MAY BE SUBJECT TO CHANGE DUE TO DEPARTMENT REQUIREMENTS

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Department of Assessment City Hall Room 213, 714 Ridge Rd, Lackawanna, New York 14218
Telephone: (716) 827-6473
Assessor Business Hours: 9:00 AM to 4:00 PM