05/26/2020 Assessment Community Weekly
If Grievance Day is upon you, we wish you a calm, orderly, and equitable process. When you come up for air, take a look at the information below.
New Executive Order
Executive Order 202.32, issued May 21, 2020, extends the time period for the payment of property taxes by 21 days in more than 70 specified municipalities that had asked the Governor to grant such extensions. Almost all of those municipalities are villages, the exceptions being the City of Corning and the County of Suffolk.
Additionally, this Executive Order renewed the provisions of an earlier Executive Order (Number 202.22) that gave many assessing units the authority to delay the filing of their tentative and final assessment rolls and to postpone their Grievance Day by up to 30 days. Originally, this grant of authority to adjust their assessment calendars was only effective until May 20, 2020, but by virtue of the new Executive Order 202.32, this authority is now effective until June 20, 2020. It should be understood that, although this grant of authority has been extended, the authority itself is unchanged; i.e., municipalities on the standard RPTL calendar can still file their tentative and final rolls and hold their Grievance Day no later than 30 days after the dates prescribed by the RPTL.
Letters to property owners
We’re mailing tens of thousands of letters to homeowners this week. Here are samples of the letters:
- RP-425-RDA – One or more of the property owners will be under age 65 on December 31, 2020.
- RP-425-RDR – The property is not the primary residence of any of the owners.
- RP-425-RDS – The property owners are no longer eligible for the STAR exemption, but their income is under $500,000. They are automatically switched to the STAR credit.
- RP-425-DELE – The homeowners owe property taxes that are more than one-year delinquent. Unless they pay the delinquent taxes within 30 days they are no longer eligible for a STAR exemption.
- RP-5310-DELC – The homeowners owe property taxes that are more than one-year delinquent. Unless they pay the delinquent taxes within 30 days they are no longer eligible for a STAR credit.
Judicial cases
New Judicial case:
- Matter of Groll v Board of Assessment Review of the Town of Delaware