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Meeting Room

BOARD OF ASSESSMENT
AND REVIEW

ABOUT THE BOARD

The Board of Assessment Review (BAR) exists to ensure that property assessments are fair, transparent, and rooted in fact. If you believe your property has been assessed at too high a value for tax purposes, the BAR provides an independent and impartial forum for you to challenge that assessment.

The BAR functions under the authority of New York State Real Property Tax Law and is made up of local residents appointed by the Town Board. These members are trained to review grievances objectively and apply the law consistently.

Name
Title/Position
Term End Date
Eric Wright
Member
09/30/2027
David Mushtare
Member
09/30/2028
Joe McLaughlin
Member
09/30/2029

WHY THE BAR MATTERS

Accurate assessments help ensure that property taxes are distributed fairly across the community. By offering a formal avenue to appeal assessments, the BAR supports both transparency and equity in local taxation.

If you're unsure whether your assessment is correct, or if you have questions about how to file a grievance, the Town Assessor’s Office can help guide you through the process.

ANNUAL GRIEVANCE DAY INFORMATION

Grievance Day is held every year on the first Thursday after the fourth Tuesday in May.  On this day, landowners may contest their property assessments. 

You do not need an attorney to file a grievance, and there is no fee to do so. You may present your case in person, by mail, or authorize someone to represent you.

​All decisions made by the BAR are based on the evidence provided, such as recent sales data, comparable properties, appraisals, or documented property conditions. The board does not decide tax amounts — only the assessed value of your property.

Next Grievance Day

2027 Date Pending

3:00 PM - 5:00 PM
6:00 PM - 8:00 PM
Board Room

Grievance Day is the deadline for submitting Form RP-524 and the day that the BAR meets to hear complaints.

Grievance Day

Who Can File a Complaint?

If you believe your property assessment is too high or incorrect, you have the right to challenge it. This includes:


  • Property owners

  • Buyers under contract

  • Tenants who are legally responsible for paying property taxes (through a lease or written agreement)


You can fill out the complaint form yourself, or someone can do it on your behalf, such as a representative or attorney.

What Assessment Can You Challenge?

You can only challenge the current year’s tentative assessment, which appears on the most recent tentative assessment roll prepared by the Assessor.


Tip: If you own more than one property, you'll need to file a separate complaint for each parcel.

Why Do I File a Complaint?

Assessments directly affect your property taxes. If your assessed value is too high, you may be paying more than your fair share.


The BAR gives you a formal opportunity to present your case and request a correction.

When Do You File the Complaint?

Your complaint must be filed on or before Grievance Day. In the Town of LeRay, Grievance Day is held annually on the first Thursday after the fourth Tuesday in May.


If you submit your complaint fewer than four business days before Grievance Day, the Assessor can request extra time to respond, and the Board must honor that request.


Important: If you miss the deadline, you lose the right to appeal your assessment this year—both locally and in court.

Where Do You File the Complaint?

You must file your complaint with the Assessor or the Board of Assessment Review (BAR) in the same town or city where the property is located. You can submit it in person or by mail.


  • Mailed forms must arrive no later than Grievance Day (the day the Board of Assessment Review meets).

  • If your property is in a village that does its own assessments, you may need to file two complaints—one for the town and one for the village. To check, contact your Village Clerk.

How Do I File a Complaint?

Download and complete Form RP-524. Your written complaint should include statements, records, and other relevant information to support your complaint. Submit your form to the Town Assessor on or before Grievance Day.


If the board of assessment review is not satisfied with the evidence you provide, the board may require you or your representative to appear personally or to submit additional evidence. 

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