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Contest Your Assessment

NOTICE: The Town of Seneca Falls is undergoing the 2023 Re-Assessment. Please be aware that some aspects of the process to contest your assessment will be handled by the firm Emminger, Newton, Pigeon and Magyar.

If you have concerns or questions, you may contact the Town Assessor’s office at: 315-568-9700.

To All Residents: If you own property in New York State, you are eligible for formal review of your assessment. Before pursuing formal review of your assessment, you should first determine if you are assessed fairly.

Step One: Establish Your Market Value

Before pursuing a review of your assessment, you should first determine if you are assessed fairly. Review the assessor’s estimate of the market value of your property.

Develop an estimate of the market value of your property. You can learn how to estimate the value of your home or contact an appraiser or other real estate professional. We recommend you find comparable sales using the view property information link on the Assessor’s website. You’ll want to look for recent sales that have occurred between 1/1/2022 and 12/31/2022.

Sales that were offered on the open market and are considered arm’s length are the best to use. They can be found using the view property information link. If you decide to use sales from private websites you should ensure there is an MLS number associated with that sales price or it may not be indicative of the market but, a special circumstance like a foreclosure, estate sale or transfer between related parties. Those sales are not considered arm’s length and may be rejected.

If the assessor’s estimate of the market value of your property reflects roughly the amount for which you could sell your property, then your assessment if fair. Without establishing a market value the odds of a successful assessment challenge decrease dramatically.

There are a few options available to anyone who wishes to challenge their assessment. All of the options require you to submit information to support your determination of the property’s market value. So, it is important that you do the work of determining your market value prior to filing a challenge. The challenge you will pursue is determined by the time of year. New York State set the property tax cycle (PDF) the Assessor’s Office is required to follow.

Assessors do not determine your property taxes. If you feel as though your assessment accurately reflects the market value of your property, but you still feel that your property taxes are too high, you may wish to address this matter with the taxing jurisdictions that impose taxes in your community – school board, county legislature, city council, town board, fire district and other special districts. The Assessor can explain how property taxes are calculated, including what property tax exemptions are offered in the Town of Seneca Falls.

Preliminary Full Value Assessments
On March 7, 2023, New Preliminary Full Value Assessment Values were mailed to all property owners in the Town of Seneca Falls. Included in this mailing are instructions for how to submit an informal review, how to obtain forms and where to get additional information.

Step Two: Informal Review

Informal Reviews for 2023 will be handled by the consulting firm Emminger, Newton, Pigeon and Magyar in coordination with the current reassessment.

After March 1, 2023, anyone who wishes to contest their assessment may do so by contacting ENPM and scheduling an appointment for an Informal Review to discuss you individual property assessment. Meetings will not discuss assessments of other properties or property taxes. You must own the property in question or provide a letter of authorization from the property owner at the time of the informal review.

Decisions regarding potential assessment changes will not be made at your informal review meeting and w a follow-up inspection of your property many requested to complete the review. All property owners who participate in the informal review process will receive notification of the results by mail when the 2023 Tentative Assessment Roll is filed on May 1, 2023.

2023 Disclosure Notice – How To Schedule an Informal Review with ENPM

TIP: Using the sales approach is the easiest and best way to seek relief through the Informal Review process. Turning in the sales you used to determine your market value in Step One above will help show how you arrived at your value. Sales can be found online using our property search system.

Step Three: Grievance Day

Grievance Day is a day to hear challenges to the Tentative Assessment Roll, mandated by New York State. Grievance Day is held every year regardless of reassessment. There are two options for grievance day.

Grievance Day in Seneca Falls is held on the fourth Tuesday in May. For the 2023 roll year, Grievance Day is MAY 23, 2023.

Applications are now available and will be accepted through May 23, 2023. 

After submitting your completed Application (RP-524) along with any photos, appraisals, comparables, and any other supporting documentation such as rental agreements and income statements to present for your case.  An assigned time will be scheduled for your hearing and you will be notified by mail or by phone of your scheduled appointment.   All hearings will be limited to 10 minutes.  At the hearing you will meet with our Board of Assessment Review members where they will review your submitted documentation.  They may also ask questions or request additional documentation.  The Assessor can also give testimony at the hearing.  No decisions are made at the hearing.  Determination Notices will be mailed prior to July 1, 2023. 

Grievance Forms