Can You Challenge an Unfair Property Tax Assessment?
April 7, 2025
Receiving a property tax bill that feels inflated or unjust can be frustrating. We pay these taxes each year based on assessed property values, but sometimes those assessments don’t reflect the true market value of our homes or commercial buildings.
Whether due to incorrect data, outdated information, or changing market trends, an unfair property tax assessment can lead to hundreds—or even thousands—of dollars in unnecessary expenses.
At the Law Office of Corey J. Rossi, we help homeowners and business owners protect their rights, especially when assessments seem unreasonable. While many people accept their tax bill without question, it’s possible to challenge an inaccurate valuation.
Knowing when and how to act can make a big difference. And staying informed helps us protect what we’ve worked so hard to build.
What a Property Tax Assessment Is and How It Works
Before we decide whether to challenge a property tax assessment, we need to understand how the system works. Each municipality in New York uses assessments to determine how much property tax each owner owes. The local assessor estimates a property’s market value and then applies an equalization rate and tax rate to calculate the final tax bill.
Assessments are typically based on:
Size and condition of the property
Comparable sales in the area
Recent renovations or improvements
Zoning changes and land use data
Income data for commercial properties
Once we receive our annual assessment notice, we have a limited window of time to contest it. That’s why reviewing the assessment as soon as it arrives is critical. If we believe the valuation is too high or based on incorrect information, we may have solid grounds for a challenge.
Common Reasons Assessments May Be Incorrect
Property tax assessments are supposed to reflect fair market value, but mistakes happen more often than we think. Assessors work with limited information and rely heavily on automated systems, public records, and assumptions about property characteristics.
We might consider challenging an assessment if we notice:
Inaccurate property details: Square footage, number of bedrooms, or other features may be incorrectly recorded.
Failure to consider damage or disrepair: If our property has structural problems or hasn’t been updated, it may be overvalued.
Inconsistent valuation compared to neighbors: Similar homes on our street might be assessed at lower values.
Improper classification: A home assessed as a multi-family when it’s not could lead to higher taxes.
Unusual market conditions: A dramatic shift in neighborhood values may not yet be reflected in the assessment.
In many ways, identifying an unfair property tax assessment is like other parts of estate planning—it’s about protecting our financial well-being and staying vigilant about potential risks to our assets.
When It's Worth Filing a Property Tax Appeal
While it's frustrating to get a high tax bill, we shouldn't challenge an assessment unless we have a legitimate reason to believe it’s inaccurate. Filing an appeal takes time and effort, and it's most effective when there’s clear evidence to support our claim.
It may be worth filing if:
The assessment is at least 10% higher than the property's market value
Our property was recently appraised or sold at a lower price
Nearby homes with similar size and condition are assessed much lower
We’ve discovered factual errors in the assessor’s records
The property has significant issues not reflected in the assessment
Appealing can be a smart financial move, particularly if the taxes are straining our budget or if we’re managing multiple properties as part of our estate planning strategy. A successful challenge could lower our tax burden for years to come.
How to Gather Evidence for a Strong Appeal
If we decide to move forward with an appeal, gathering the right evidence is key. The burden of proof is on us—we must show that the assessment is inaccurate or unfair. Fortunately, several types of evidence can support our case.
We should consider compiling the following:
Recent sale prices of comparable properties: Focus on homes with similar size, age, and features in our neighborhood.
Independent appraisal reports: A professional appraisal can provide a detailed and objective valuation.
Photographs and descriptions of property condition: Documenting issues like foundation cracks or an outdated interior may help.
Building records and permits: These show whether the assessor’s data matches reality.
Written estimates for repairs: These can explain why the property may be worth less than assessed.
Like building a strong estate planning portfolio, a good appeal depends on preparation and accuracy. The more solid evidence we provide, the better our chances of a favorable outcome.
Steps to Challenge an Assessment in New York
Challenging a property tax assessment in New York follows a specific process, and the timeline is short. Each locality sets its own deadlines and hearing dates, but the steps are generally the same across the state.
Here’s a typical sequence:
Review the assessment notice: Look for errors or questionable valuation figures.
Request property records from the assessor’s office: This helps verify what data they used.
File a grievance application: In most areas, this must be submitted to the Board of Assessment Review by a specific "Grievance Day," often in May.
Attend the grievance hearing (optional but recommended): We’ll have a chance to present evidence and answer questions.
Wait for a determination: If the board adjusts the value, our tax bill will reflect the change.
Appeal to court (if necessary): If the grievance is denied, we can file a Small Claims Assessment Review (SCAR) or other legal appeal.
Throughout the process, having legal help can be especially useful. Just like with estate planning, even small errors in filing or presenting information can cause delays or denials.
How Estate Planning Connects to Property Tax Appeals
While appealing a property tax bill may seem unrelated to estate planning, the two are more closely linked than most realize. Real estate is often the cornerstone of a family’s estate. That means property taxes—and any efforts to reduce them—directly impact the value of our long-term financial plan.
Lowering assessments helps us:
Reduce annual expenses on primary and secondary homes
Increase rental property profit margins
Protect inherited properties from unnecessary tax burdens
Control costs in trust-held real estate
Make more accurate forecasts for asset preservation and wealth transfer
When we’re structuring trusts, assigning property to beneficiaries, or planning for future generations, every dollar counts. Keeping property taxes fair supports our estate planning goals by preserving value and avoiding unnecessary depletion of assets.
Mistakes to Avoid When Filing a Property Tax Appeal
Filing a property tax grievance isn’t overly difficult, but common mistakes can weaken our case or cause a denial. We want to approach the process carefully, just as we would with any estate planning decision that affects long-term outcomes.
Here are mistakes to avoid:
Missing the deadline: Grievance applications won’t be accepted after the deadline, no matter how valid our claim is.
Filing without evidence: A complaint without data won't persuade assessors to make changes.
Using poor comparable properties: Choosing homes in different neighborhoods or with different features can backfire.
Not showing up for the hearing: We miss an opportunity to strengthen our case when we skip the hearing.
Failing to appeal further when justified: A denied grievance isn’t the end if we have a strong case.
As with estate planning, attention to detail and thoroughness are critical. Rushing through the process or relying on assumptions can cost us far more in the long run.
When to Seek Legal Assistance
While some homeowners handle the appeal process on their own, there are times when working with a lawyer makes sense. If the case involves commercial property, multiple parcels, or disputed ownership, the process can quickly become more involved.
We may want legal guidance if:
Our appeal involves unique or high-value property
There’s a dispute over property classification or zoning
We’re incorporating the appeal into broader estate planning goals
The previous year’s appeal was denied without clear justification
We plan to pursue the matter beyond the local assessment board
Attorney Corey J. Rossi understands how estate planning and property tax matters intersect. Whether we’re protecting family homes, and investment properties, or planning the transfer of assets, legal insight can save time, reduce risk, and improve the outcome.
Using Property Tax Savings to Support Long-Term Goals
Every dollar we save on property taxes is a dollar that can be used elsewhere—whether that means upgrading our home, paying for college, investing in our business, or leaving a legacy. That’s why challenging an unfair property tax assessment isn’t just about this year’s bill. It’s about how we manage wealth and make strategic decisions.
Savings from a successful appeal can:
Offset maintenance or renovation costs
Contribute to retirement savings or trusts
Support charitable giving strategies
Fund other estate planning measures
Help heirs preserve property after inheritance
We work hard for the things we own. Making sure those things are valued fairly—and taxed accordingly—helps us protect them for generations to come.
Contact The Law Office of Corey J. Rossi Today
Challenging a property tax assessment may feel like a frivolous task, but when the numbers don’t match reality, it’s well worth the effort. With preparation, evidence, and a clear understanding of the process, we can push back against unfair valuations and take control of our financial future.
At the Law Office of Corey J. Rossi, we help families in Amherst, Wheatfield, and throughout Erie County and Niagara County use property tax strategies as part of a comprehensive estate planning approach. Let’s make sure our properties are protected—not just today, but for the years and generations ahead.