Assessment Appeal Process

If you believe your assessment is incorrect, please feel free to contact the Town of Massena Assessor’s Office. Our staff will be happy to listen to your concerns regarding your assessment.

The following information may help you prepare for your meeting with us so that we may understand your situation:

• Recent purchase contracts
• Recent sales of similar homes in your neighborhood
• Appraisal of your property, using applicable valuation date (usually prior July 1)

If you are not satisfied with the determination made by the assessor after the informal review process, a complaint may be filed with the Town of Massena Board of Assessment Review. The deadline for filing the complaint form ends on the 4thTuesday in May.  Grievance Day is always the 4th Tuesday of May each year.

For additional information and grievance forms visit the State of New York tax website.

Board of Assessment Review

Assessment Review Board

Members

• Eric Sharlow (Chairman)
• John Acton
• Lisa Tyo
• Roger Bennett
• Joedel Hammock

About the Board

The Town of Massena Board of Assessment Review is a quasi-judicial board comprised of a Chairman and four members. By law, the Board elects its Chairman who serves a one year term. All members are appointed by the Town of Massena Town Board for a five year term. Upon appointment or re-appointment they must also attend a special training session conducted by the St. Lawrence County Real Property Tax Service Agency.

Grievance Complaints

The members of the Board are responsible for reviewing all Grievance Complaints on real property filed between May 1st and the fourth Tuesday in May, which is Grievance Day. Based upon the evidence presented in a Grievance Complaint the Board will determine whether a reduction in assessed value is justified.

Upon completion of their deliberations the Board will notify the Grievance Complainant or their designated representative of their determination via mail.

Small Claims Assessment Review Petitions

A property owner will then have the option of filing a Small Claims Assessment Review Petition for a residential one, two or three family owner occupied residence with the For commercial Tax Certiorari proceedings, filings are made at   https://www.nycourts.gov/COURTS/index.shtml

Both types of litigation must be electronically filed within thirty days of the certification of the Town of Massena Final Assessment Roll.