Instruction for filing an Assessment Appeal 2023
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INSTRUCTIONS FOR FILING ASSESSMENT APPEALS
An appeal of your assessed value, called a grievance, can be filed during the month
of May at the Town of Clay Assessors Office. Grievance Day is Tuesday, May 23,
2023, from 4pm until 8pm. Appointments can be made by submitting a completed
grievance form to the Assessor’s office before the close of business on May 23,
2023, at 4:30 pm. (a personal appointment is NOT REQUIRED by the board.
You may submit appropriate paperwork for review by the assessment review
board without making an appointment). Application packets are available at the
Assessor’s Office, M-F 8:30 am-4:30 pm beginning May 1, 2023.
Suggestions:
    1.         Filing a grievance is specifically about the assessed value of your property being higher
               than similar properties. It is not about taxes. The taxes are a function of the budget levy
               requests of the taxing jurisdictions (school, county, town, and special districts) and those
               rates, once the budgets are adopted by the appropriate governmental agencies, are non-
               negotiable. The Assessor does not set the budget amount, tax levies, or have input into
               those processes. The officials you elect to office are responsible for this. Your assessed
               value WILL NOT be adjusted because your taxes are high. The taxes are high for all of
               us.

2.          You must complete the application, including information on any new construction and
               its value, a recent appraisal, or any other evidence you feel should be presented to the
               board. (Valuation date for suburban towns is July 1, 2020. All values should reflect that
               date) The preferred information is "comparable sales or assessed values" of similar
               properties. If you feel your assessment is too high, "Part Three, Paragraph B-Excessive
               Assessment" is the paragraph to fill in. (WARNING: Appraisals are done for a specific
               purpose, like a purchase or a refinance. The value of the appraisal is often tied
               specifically to the sale price or the amount of money to be borrowed on an existing home
               and may not reflect market value. In some cases, the APPRAISERS PERMISSION is
               required to use the appraisal for any other purpose other than its intended use. An
               individual sales price is just that and is not always a reflection of sales of similar
               properties. Property OUTSIDE the Town of Clay cannot be used.
   3.          Remember that your taxes are levied on your assessed value, not the MARKET VALUE
               that appears on your tax bill.

4.          Only similar style buildings are accepted as comparable. For example, if you own a 1,000
               square foot ranch, look for ranches of comparable size. If you own a 2,000 square foot
               colonial, look at other similar sized colonials. That is the standard appraisal practice used by
               multiple valuation industries.
   5.          Comparable property research can be done by going online at http:/ongov.net and
               searching Onondaga County property information.
   6.          The Board of Assessment Review members are only interested in the assessment
               of the building, not personal demographics of the owners or property taxes.
   7.          Additional Assessment information and publications are available from the New York
               State Office of Property Services at www.orps.state.ny.us