2009 Assessment
The 2009 Cuba Assessment has many errors because: a) land acreage is
inaccurate on many properties; b) land rates are inconsistent when
compared to other towns recently assessed in Cuba's immediate area; c)
many buildings are incorrectly classified and thus unfairly valued; d)
improvements are not updated and consistently valued in many cases; e)
structures are duplicated in improvements and as buildings; and f) on NYS
leased land that cannot be assessed, the market value of the land is
included in the building value.
All of these factors are unlawful and thus present an opportunity for property
owners to properly challenge their assessments both individally and as a
group.
Each of the documents below will enable you to analyze your property
compared to other properties, understand how to effectively challenge your
assessment and enable you to fill out forms and follow the process steps.
In all documents that we have produced, please note the term "2008"
means the values of the 2008 assessment roll, the term "2009" refers to the
values in the new 2009 assessment roll, and "Estimated" that depicts our
application of consistent land rates, building values and improvement
values.
Land
Click here to learn how land is supposed to be assessed and how our
estimate was computed to determine how your land should have been
assessed.
Buildings
Click here to learn how buildings are customarily assessed and how most
structures can most accurately be assessed when site inspection is not
performed, as was the case in the Cuba 2009 Assessment.
Improvements
Click here to learn what constitutes an improvement, its classifications and
what our estimator has set as values.
Property Analysis
Below are documents that portray your property individually as well as
comparing it to all other properties by similar or close building square
footage. It is best to search through these documents using your property's
Tax Map ID.
Property Challenge
Click here as well as the "Filing Instruction" links below to understand the
process to follow to protect your property challenge rights and how to best
prepare your case along the way.
Below are the forms you will need and can download to do your filing:
Preserving Your Rights
DO NOT SIGN anything presented to you by the assessor or his contractor
as it may remove your rights at the Board of Assessment Review hearing,
also referred to as "Grievance Day". Consult with an attorney if you are not
sure what to do. You must file a signed RP-524 form with your justifying
documentation on or before Tuesday May 26, 2009. You may indicate on the
RP-524 form a legal representative (lawyer, relative, or friend) to act on your
behalf. Ideally it is best if you send in your RP-524 form 5 days before
Grievance Day. If you plan to do so, you should mail in your RP-524 form to
"Board of Assessment Review, Town of Cuba, PO Box 41, Cuba, NY 14727".
A suggestion is to ask the US Post Office to mail it with "Delivery
Confirmation". That way you will know it got there. Your RP-524 form must
be received on or before Tuesday May 26, 2009. You do not need to be
present for your RP-524 complaint to be reviewed by the Board of
Assessment Review. However, if the Board of Assessment Review has
questions, you (or the legal representative you designated) must appear at
the date and time they designate to answer questions. You may also
present your RP-524 form in person on Tuesday May 26, 2009. Be careful to
put the real value you want on that form. Throughout the legal processes,
you will never be able to plead for an amount less than that number whether
at the BAR hearing, SCAR hearing or the NYS Supreme Court. Most
importantly, do not forget to sign the RP-524 because the Board of
Assessment Review can only consider it if the form is signed.
Building Evidence For Your Claim For An Assessment Change
By far the best evidence to present to the Board of Assessment Review is a
valuation report produced by a licensed Appraiser. This usually costs
around $150-200 and licensed appraisers are listed in the telephone book.
Of course the reports provided by this web site are also very useful and may
possibly get you what is fair. To do that, consider your residence's square
footage and find the 5 properties nearest yours (both larger and smaller)
using the Property Sort By Descending Building Square Footage Report.
Print out that page of the report. Then using the Individual Property
Analysis Report, print out the one-pager for each of the 10 properties as
well as your own and attach all 12 pages to your RP-524 form. Keep in
mind that a licensed appraiser report is always your best evidence. A report
from a realtor, who is not a licensed appraiser, is never considered valid.
General Article 78
While you are making your claim on your property for a reduction, it is
conceivable and probable that a General Article 78 lawsuit may be filed by
one or more citizens that would endeavor to have the NYS Supreme Court
overturn and rescind the 2009 property assessment roll and revert it back to
the 2008 assessment roll. This type of court case can sometimes take a
long time and is often complex. No matter what, you should not pin your
hopes on someone filing and winning a General Article 78. You should
continue to go to the Board of Assessment Review, then to a Small Claims
Assessment Review, and eventually, if necessary, an Individual Article 78
lawsuit with the Supreme Court. The vast majority of well-justified Individual
Article 78's are won in favor of the plaintiff (that's you) and usually a portion of
your court costs are fined against the town. Please also be aware that an
initial injunction is often filed to stop the issuance of any tax bills, starting
with the school taxes and, depending on the length of the case, rolling onto
the town/county tax and village tax. So generally the Supreme Court fast
tracks General Article 78 cases to enable the injunctions to be lifted upon
judgment so as not to impact the operations of schools, towns, and villages.
inaccurate on many properties; b) land rates are inconsistent when
compared to other towns recently assessed in Cuba's immediate area; c)
many buildings are incorrectly classified and thus unfairly valued; d)
improvements are not updated and consistently valued in many cases; e)
structures are duplicated in improvements and as buildings; and f) on NYS
leased land that cannot be assessed, the market value of the land is
included in the building value.
All of these factors are unlawful and thus present an opportunity for property
owners to properly challenge their assessments both individally and as a
group.
Each of the documents below will enable you to analyze your property
compared to other properties, understand how to effectively challenge your
assessment and enable you to fill out forms and follow the process steps.
In all documents that we have produced, please note the term "2008"
means the values of the 2008 assessment roll, the term "2009" refers to the
values in the new 2009 assessment roll, and "Estimated" that depicts our
application of consistent land rates, building values and improvement
values.
Land
Click here to learn how land is supposed to be assessed and how our
estimate was computed to determine how your land should have been
assessed.
Buildings
Click here to learn how buildings are customarily assessed and how most
structures can most accurately be assessed when site inspection is not
performed, as was the case in the Cuba 2009 Assessment.
Improvements
Click here to learn what constitutes an improvement, its classifications and
what our estimator has set as values.
Property Analysis
Below are documents that portray your property individually as well as
comparing it to all other properties by similar or close building square
footage. It is best to search through these documents using your property's
Tax Map ID.
Property Challenge
Click here as well as the "Filing Instruction" links below to understand the
process to follow to protect your property challenge rights and how to best
prepare your case along the way.
Below are the forms you will need and can download to do your filing:
Preserving Your Rights
DO NOT SIGN anything presented to you by the assessor or his contractor
as it may remove your rights at the Board of Assessment Review hearing,
also referred to as "Grievance Day". Consult with an attorney if you are not
sure what to do. You must file a signed RP-524 form with your justifying
documentation on or before Tuesday May 26, 2009. You may indicate on the
RP-524 form a legal representative (lawyer, relative, or friend) to act on your
behalf. Ideally it is best if you send in your RP-524 form 5 days before
Grievance Day. If you plan to do so, you should mail in your RP-524 form to
"Board of Assessment Review, Town of Cuba, PO Box 41, Cuba, NY 14727".
A suggestion is to ask the US Post Office to mail it with "Delivery
Confirmation". That way you will know it got there. Your RP-524 form must
be received on or before Tuesday May 26, 2009. You do not need to be
present for your RP-524 complaint to be reviewed by the Board of
Assessment Review. However, if the Board of Assessment Review has
questions, you (or the legal representative you designated) must appear at
the date and time they designate to answer questions. You may also
present your RP-524 form in person on Tuesday May 26, 2009. Be careful to
put the real value you want on that form. Throughout the legal processes,
you will never be able to plead for an amount less than that number whether
at the BAR hearing, SCAR hearing or the NYS Supreme Court. Most
importantly, do not forget to sign the RP-524 because the Board of
Assessment Review can only consider it if the form is signed.
Building Evidence For Your Claim For An Assessment Change
By far the best evidence to present to the Board of Assessment Review is a
valuation report produced by a licensed Appraiser. This usually costs
around $150-200 and licensed appraisers are listed in the telephone book.
Of course the reports provided by this web site are also very useful and may
possibly get you what is fair. To do that, consider your residence's square
footage and find the 5 properties nearest yours (both larger and smaller)
using the Property Sort By Descending Building Square Footage Report.
Print out that page of the report. Then using the Individual Property
Analysis Report, print out the one-pager for each of the 10 properties as
well as your own and attach all 12 pages to your RP-524 form. Keep in
mind that a licensed appraiser report is always your best evidence. A report
from a realtor, who is not a licensed appraiser, is never considered valid.
General Article 78
While you are making your claim on your property for a reduction, it is
conceivable and probable that a General Article 78 lawsuit may be filed by
one or more citizens that would endeavor to have the NYS Supreme Court
overturn and rescind the 2009 property assessment roll and revert it back to
the 2008 assessment roll. This type of court case can sometimes take a
long time and is often complex. No matter what, you should not pin your
hopes on someone filing and winning a General Article 78. You should
continue to go to the Board of Assessment Review, then to a Small Claims
Assessment Review, and eventually, if necessary, an Individual Article 78
lawsuit with the Supreme Court. The vast majority of well-justified Individual
Article 78's are won in favor of the plaintiff (that's you) and usually a portion of
your court costs are fined against the town. Please also be aware that an
initial injunction is often filed to stop the issuance of any tax bills, starting
with the school taxes and, depending on the length of the case, rolling onto
the town/county tax and village tax. So generally the Supreme Court fast
tracks General Article 78 cases to enable the injunctions to be lifted upon
judgment so as not to impact the operations of schools, towns, and villages.
Complaint of Real Property Assessment for 2009 (RP-524 Form)
RP-524 Filing Instructions (Extremely Important Reading)
Small Claims Assessment Review Petition (RPTL-730)
RPTL-730 Filing Instructions (Extremely Important Reading)
RP-524 Filing Instructions (Extremely Important Reading)
Small Claims Assessment Review Petition (RPTL-730)
RPTL-730 Filing Instructions (Extremely Important Reading)
Cuba, New York Taxpayer Advocacy
availing you of your rights to fair representation and equitable taxation
availing you of your rights to fair representation and equitable taxation
Individual Property Analysis Report
Property Sort By Descending Building Square Footage Report
Cuba 2009 Assessment Summary Analysis
Property Sort By Descending Building Square Footage Report
Cuba 2009 Assessment Summary Analysis
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