This week, most property owners across the state will have a chance to air their grievances #- literally.
One day a year, any resident of a municipality can make an official claim that the assessed value of his of her property is too high. And a board of local taxpayers decides whether to change the assessment.
But what happens when the board members are the ones seeking changes? The state allows this, so long as the board members follow the proper procedure.
So what happens when the procedure is not followed? And what, exactly, are the procedures and regulations each board is supposed to follow? Those questions may not be so easy to answer.
Just ask Bill Balyszak. A former Fleming Board of Assessment Review member, Balyszak resigned last year after witnessing what he calls unethical and possibly illegal behavior by the board surrounding a grievance by one of its members, Robert Delaney.
Balyszak has been trying to get someone, anyone, to look into this and what he considered other irregularities. While his allegations of corruption and a coverup are steep, it is perhaps more troublesome to him that no one seems interested in providing thorough oversight of the BAR.
“Why hasn't anything been done?” Balyszak said earlier this week. “I find it truly amazing. Nobody wants to do anything about it.”
Fleming is the second local municipality this year to have the ethics of its BAR publicly questioned. In January, the chairwoman of the Sennett BAR resigned because she moved to Auburn and was no longer eligible to sit on the board. The resignation followed accusations that the BAR had not followed proper procedures when it routinely lowered her assessment to zero, citing pollution on the land. The practice continued even when the state Department of Environmental Conservation deemed the property clean.
Green and Delaney, however, aren't the only BAR members in Cayuga County towns to seek a reduced assessment from their fellow board colleagues. The Citizen reviewed BAR activity for 2008 for each town and found at least eight examples of BAR members seeking a lower assessment.
Most BAR members follow the same procedures are other property owners when appealing their assessments. In fact, some say going through the process helps them see it from a new angle.
But those procedures can vary from board to board. And even state officials say it is difficult to enforce the rules when they are broken.
BARs are three- or five-person boards that meet annually on grievance day to hear property owners challenge the assessments given to their properties by town assessors. The taxpayers have to file a complaint form and are given a period of time in front of the board to explain why their assessment is not accurate.
The BAR then meets in executive session at a later time to determine which properties will have lower assessments, which in turn will lower their owners#, tax bills.
BAR members must follow the same procedures as anyone else, but are also required by the state to turn in a form disclosing their personal interest in the property. When it comes time to determine his or her assessment, that board member must abstain from the vote and leave the room.
Balyszak said he doesn't believe that happened with Delaney, whose assessment was lowered last year from $70,350 to $60,100.
According to Balyszak's story, the board met on May 27 to vote on the grievances. Balyszak said the board members adjourned the meeting and he left. Balyszak alleges that after he left, Delaney presented his own complaint to the remaining board members. They then voted without Balyszak to lower Delaney's assessment.
State regulations dictate that such actions must take place during officials BAR meetings.
Balyszak said he also saw inconsistencies in other paperwork pertaining to that and other properties, including voting and certification records that indicated all BAR members agreed to an action when he did not, including the Delaney case.
“He never presented his required paperwork at the (grievance day) meeting,” Balyszak said. “I thought, ‘What's going on here?#,'”
Records filed with the county Office of Real Property Services include a disclosure of interest form for Delaney. But Balyszak said he believes that was filed after the fact, and he also accused Delaney of failing to properly recuse himself.
When contacted by The Citizen, Delaney said neither he nor the board did anything wrong when handling his grievance. He refused to comment further. Fleming BAR Chairman Paul Herrling did not return messages seeking comment.
But Balyszak wants a thorough investigation. He has sent letters of complaint to the Fleming Town Board, the county and state offices of Real Property Services, the district attorney, the sheriff's office, the state attorney general, inspector general, commission of investigation, Sen. Michael Nozzolio, the governor and more.
Balyszak said the state real property office briefly looked into this and did nothing. He said the agency requested records from the town, but Herrling was the person who supplied the records, something Balyszak considers to be a conflict.
Other officials and agencies Balyszak approached said there is nothing that can be done.
Balyszak said this matter has caused him to lose faith in the entire system, one which he had been part of for more than 15 years.
“What got me is how they just dismissed everything,” he said. “When you see this kind of thing happen, everyone just loses trust in everything.”
No real police
It's not all that uncommon for members of local boards of assessment review to challenge the tentative assessments of their properties.
Last year in Cayuga County, at least eight BAR property owners filed grievances, and most of them got a lower assessment.
Many of those #- Kathy Rode of Sterling down $8,400, Sharron Morgan of Victory down $3,800, and Dan Haskins of Ira down $4,900 #- met with the local assessor before the meeting and worked out a lower assessment. That process is known as “stipulation,” and any property owner can do it.
Ronald Curvin of the Scipio BAR was one of a few town residents whose assessments were too high because of a clerical error, according to documents filed with the county property office. His assessment came down $85,200.
John Yurco of the Brutus BAR had his assessment changed from $139,000 to $125,000, and records show he recused himself from the vote.
Karen Green, the former Sennett BAR chairwoman, also recused herself when her property was lowered from $107,000 to $0 because of toxic contamination. Green's grievance received public scrutiny when Sennett officials accused her of influencing the BAR by staying in the room during the vote.
But Green said Friday that the she and the assessment board handled her matter with the utmost professionalism. Green also said she included judicial decisions and a large amount of documentation when she presented to the board, even though her complaint form itself was largely blank.
As to being in the room, Green said the board had voted on the same matter for many years prior to the last one, and the vote has always been the same. This time, they voted before she could leave, she said.
“I believe officials are held to a higher standard. I also believe the (BAR) handles each and every grievance fairly, consistently and in accordance with proper procedures,” Green said.
It's a basic right of a taxpayer to challenge his or her assessment. Joe Hesch, spokesman for the state Office of Real Property Services, said that doesn't change if you sit on the assessment board.
Unfortunately, if people think members act outside of the law, it can be difficult to investigate or enforce.
“There is not really any real, live oversight,” he said last week. “They are kind of a free-standing organization.”
Members of BARs are appointed by local municipal boards. Hesch said the state office may field complaints by municipal officials about procedural issues on a BAR, and state law dictates that civil penalties can be assessed for illegal actions.
But as far as real enforcement, there is no police for local BARs, Hesch said. The state and county real property offices provides training and materials required for BAR members and municipalities.
Every year, the local assessment boards send their lists of changes to the county office of real property. Even those packets are inconsistent from town to town. Some include separate forms for each property, documenting each vote and reasons for the change. Others just send a spreadsheet with names, addresses, reasons and dollar amounts.
The grievance forms themselves can even vary, too. When a property owner fills out a complaint form to challenge the assessment, there are several pages for information about the property.
Some of those forms are full of notes and numbers. Others are all but empty, with a couple words or figures scribbled here and there. But while some BARs might reject an application for lack of supporting evidence, others have lowered assessments even if forms had little more than a name and address on them.
Cayuga County Real Property Director Alan Kozlowski said this week that the office has been working with local BARs to be more consistent with their filings. The county real property office has recently added features to its Web site that allow people to view photographs and overhead maps of assessed properties.
The idea, Kozlowski said, is to give taxpayers the tools to make sure they are assessed correctly.
“We're trying to keep everyone informed,” Kozlowski said. “Our whole drive is to put all the stuff out there.”
But Kozlowski also said people should be able to know what is expected of them before they challenge their assessments. A BAR will ask for documented proof that a property owner's assessment is wrong. He described the boards as serving as a referee between the taxpayer and the assessor.
How are other, similar properties assessed? Do you have photos as proof? Are you eligible for certain deductions?
These are all questions that should be asked before making a grievance.
People should also know, Kozlowski said, there is a difference between your assessment and taxes. Your municipality sets the tax rate. Assessments just make sure property owners are taxed fairly, he said.
“It is really up to the taxpayer to fine-tune the system to their particular property,” Kozlowski.
Expertise asked for, but not required
In basketball or football, you can bet the referee is an expert in the sport. In many cases, BAR members have personal or professional experience with local real estate or assessments.
But that experience is not a job requirement. A member simply needs to be appointed by the local municipal board and undergo the training required by the state, which includes an instructional video and a procedural manual.
Douglas Riley has been an assessor in Sennett for 15 years. He had to go to special classes and take a test to be qualified as an assessor.
Riley said he respects BAR members, and they do the “best they can.” But the board has the power to change an assessment without any required expertise, or even looking at a property, Riley said.
“The only problem I got is they don't have to know all the things assessors have to know,” he said.
Kathy Rode only recently joined the Sterling BAR, though she has knowledge of assessments through personal experience. Her lakefront property has a right of way on it, and she has sought a lower assessment multiple times because of it.
Last year was the first time she sat on the board as well, giving her perspective from both sides of the table. While a property owner is expected to bring convincing evidence to override an assessment, there is no requirement to prepare them for what a BAR expects to see.
Some boards do offer advice, but Rode said she would like to see it happen a lot more.
“Some of them (property owners) just hand in that form without any information on it,” Rode said. “What are you going to do with that? Unless you have someone to help you, there isn't really any guidance.”
Balyszak also had experience with the subject before being on the BAR, as he was certified to be an assessor and had experience with accounting.
He said he tried to use his knowledge to get some “structure” into the grievance process.
But he also questioned the training board members receive.
While the materials and classes focus on practical matters, like how to run a meeting, there is not enough discussion about the laws and ethical procedures BAR members are required to follow.
Balyszak added that he believes BAR decisions are often very arbitrary because there is very little in the way of standard regulation or enforcement. It can also lead to incidents like the one he alleges happened last year in Fleming
“A BAR is supposed to even-out the playing field and make things more equitable and not exacerbate the situation by making the property assessments situation worse. ... The BAR is there to right wrongs and not create more wrongs,” he said. “And this is not what's happening and no one in authority wants to anything about it. It's a disgrace and an outrage.”
It's especially troubling, he said, because these boards are dealing with taxes in a state that has some of the highest in the country.
“This really hits a lot of people,” Balyszak said. “People are losing their homes because of property taxes.”
Starting this week, boards of assessment review will begin holding their annual grievance days in which property owners can formally challenge the tentative assessments assigned to their properties by the town assessors. Below is a list of grievance day dates and times for local municipalities, according to the Cayuga County Office of Real Property Web site. Additional dates and times could be added. For more details, call the town's assessor office:
Town Times and date
Aurelius 2-4 p.m. and 4-6 p.m. May 26
Brutus 4-6 p.m. and 7-9 p.m. May 26
Cato 4-8 p.m. June 5
Conquest 4-8 p.m. May 28
Fleming 2-4 p.m. and 6-8 p.m. May 26
Genoa 4-8 p.m. June 4
Ira 4-8 p.m. May 27
Ledyard 4-8 p.m. May 28
Locke 4-8 p.m. June 4
Mentz 2-4 p.m. and 6-8 p.m. May 26
Montezuma 10 a.m. to noon and 7-9 p.m. May 26
Moravia 2-4 p.m. and 6-8 p.m. June 3
Niles 4-8 p.m. May 28
Owasco 4-8 p.m. May 26
Scipio 4-8 p.m. May 27
Sempronius 5-9 p.m. June 1
Sennett 1-8 p.m. May 26
Springport 4-8 p.m. May 26
Sterling 6-10 p.m. May 26
Summerhill 4-8 p.m. June 2
Throop 4-8 p.m. May 27
Venice 4-8 p.m. June 3
Victory 4-8 p.m. May 26
All grievance day meetings to be held at local town hall or municipal office.
For tax maps, the 2009 tentative assessment rolls, assessment information and other resources, visit the Cayuga County Office of Real Property Services online at http://co.cayuga.ny.us/realproperty/ or in person at the county offices on Genesee Street in Auburn.
Staff writer Christopher Caskey can be reached at 253-5311 ext. 282 or christopher.caskey@lee.net
But what happens when the board members are the ones seeking changes? The state allows this, so long as the board members follow the proper procedure.
So what happens when the procedure is not followed? And what, exactly, are the procedures and regulations each board is supposed to follow? Those questions may not be so easy to answer.
Just ask Bill Balyszak. A former Fleming Board of Assessment Review member, Balyszak resigned last year after witnessing what he calls unethical and possibly illegal behavior by the board surrounding a grievance by one of its members, Robert Delaney.
Balyszak has been trying to get someone, anyone, to look into this and what he considered other irregularities. While his allegations of corruption and a coverup are steep, it is perhaps more troublesome to him that no one seems interested in providing thorough oversight of the BAR.
“Why hasn't anything been done?” Balyszak said earlier this week. “I find it truly amazing. Nobody wants to do anything about it.”
Fleming is the second local municipality this year to have the ethics of its BAR publicly questioned. In January, the chairwoman of the Sennett BAR resigned because she moved to Auburn and was no longer eligible to sit on the board. The resignation followed accusations that the BAR had not followed proper procedures when it routinely lowered her assessment to zero, citing pollution on the land. The practice continued even when the state Department of Environmental Conservation deemed the property clean.
Green and Delaney, however, aren't the only BAR members in Cayuga County towns to seek a reduced assessment from their fellow board colleagues. The Citizen reviewed BAR activity for 2008 for each town and found at least eight examples of BAR members seeking a lower assessment.
Most BAR members follow the same procedures are other property owners when appealing their assessments. In fact, some say going through the process helps them see it from a new angle.
But those procedures can vary from board to board. And even state officials say it is difficult to enforce the rules when they are broken.
BARs are three- or five-person boards that meet annually on grievance day to hear property owners challenge the assessments given to their properties by town assessors. The taxpayers have to file a complaint form and are given a period of time in front of the board to explain why their assessment is not accurate.
The BAR then meets in executive session at a later time to determine which properties will have lower assessments, which in turn will lower their owners#, tax bills.
BAR members must follow the same procedures as anyone else, but are also required by the state to turn in a form disclosing their personal interest in the property. When it comes time to determine his or her assessment, that board member must abstain from the vote and leave the room.
Balyszak said he doesn't believe that happened with Delaney, whose assessment was lowered last year from $70,350 to $60,100.
According to Balyszak's story, the board met on May 27 to vote on the grievances. Balyszak said the board members adjourned the meeting and he left. Balyszak alleges that after he left, Delaney presented his own complaint to the remaining board members. They then voted without Balyszak to lower Delaney's assessment.
State regulations dictate that such actions must take place during officials BAR meetings.
Balyszak said he also saw inconsistencies in other paperwork pertaining to that and other properties, including voting and certification records that indicated all BAR members agreed to an action when he did not, including the Delaney case.
“He never presented his required paperwork at the (grievance day) meeting,” Balyszak said. “I thought, ‘What's going on here?#,'”
Records filed with the county Office of Real Property Services include a disclosure of interest form for Delaney. But Balyszak said he believes that was filed after the fact, and he also accused Delaney of failing to properly recuse himself.
When contacted by The Citizen, Delaney said neither he nor the board did anything wrong when handling his grievance. He refused to comment further. Fleming BAR Chairman Paul Herrling did not return messages seeking comment.
But Balyszak wants a thorough investigation. He has sent letters of complaint to the Fleming Town Board, the county and state offices of Real Property Services, the district attorney, the sheriff's office, the state attorney general, inspector general, commission of investigation, Sen. Michael Nozzolio, the governor and more.
Balyszak said the state real property office briefly looked into this and did nothing. He said the agency requested records from the town, but Herrling was the person who supplied the records, something Balyszak considers to be a conflict.
Other officials and agencies Balyszak approached said there is nothing that can be done.
Balyszak said this matter has caused him to lose faith in the entire system, one which he had been part of for more than 15 years.
“What got me is how they just dismissed everything,” he said. “When you see this kind of thing happen, everyone just loses trust in everything.”
No real police
It's not all that uncommon for members of local boards of assessment review to challenge the tentative assessments of their properties.
Last year in Cayuga County, at least eight BAR property owners filed grievances, and most of them got a lower assessment.
Many of those #- Kathy Rode of Sterling down $8,400, Sharron Morgan of Victory down $3,800, and Dan Haskins of Ira down $4,900 #- met with the local assessor before the meeting and worked out a lower assessment. That process is known as “stipulation,” and any property owner can do it.
Ronald Curvin of the Scipio BAR was one of a few town residents whose assessments were too high because of a clerical error, according to documents filed with the county property office. His assessment came down $85,200.
John Yurco of the Brutus BAR had his assessment changed from $139,000 to $125,000, and records show he recused himself from the vote.
Karen Green, the former Sennett BAR chairwoman, also recused herself when her property was lowered from $107,000 to $0 because of toxic contamination. Green's grievance received public scrutiny when Sennett officials accused her of influencing the BAR by staying in the room during the vote.
But Green said Friday that the she and the assessment board handled her matter with the utmost professionalism. Green also said she included judicial decisions and a large amount of documentation when she presented to the board, even though her complaint form itself was largely blank.
As to being in the room, Green said the board had voted on the same matter for many years prior to the last one, and the vote has always been the same. This time, they voted before she could leave, she said.
“I believe officials are held to a higher standard. I also believe the (BAR) handles each and every grievance fairly, consistently and in accordance with proper procedures,” Green said.
It's a basic right of a taxpayer to challenge his or her assessment. Joe Hesch, spokesman for the state Office of Real Property Services, said that doesn't change if you sit on the assessment board.
Unfortunately, if people think members act outside of the law, it can be difficult to investigate or enforce.
“There is not really any real, live oversight,” he said last week. “They are kind of a free-standing organization.”
Members of BARs are appointed by local municipal boards. Hesch said the state office may field complaints by municipal officials about procedural issues on a BAR, and state law dictates that civil penalties can be assessed for illegal actions.
But as far as real enforcement, there is no police for local BARs, Hesch said. The state and county real property offices provides training and materials required for BAR members and municipalities.
Every year, the local assessment boards send their lists of changes to the county office of real property. Even those packets are inconsistent from town to town. Some include separate forms for each property, documenting each vote and reasons for the change. Others just send a spreadsheet with names, addresses, reasons and dollar amounts.
The grievance forms themselves can even vary, too. When a property owner fills out a complaint form to challenge the assessment, there are several pages for information about the property.
Some of those forms are full of notes and numbers. Others are all but empty, with a couple words or figures scribbled here and there. But while some BARs might reject an application for lack of supporting evidence, others have lowered assessments even if forms had little more than a name and address on them.
Cayuga County Real Property Director Alan Kozlowski said this week that the office has been working with local BARs to be more consistent with their filings. The county real property office has recently added features to its Web site that allow people to view photographs and overhead maps of assessed properties.
The idea, Kozlowski said, is to give taxpayers the tools to make sure they are assessed correctly.
“We're trying to keep everyone informed,” Kozlowski said. “Our whole drive is to put all the stuff out there.”
But Kozlowski also said people should be able to know what is expected of them before they challenge their assessments. A BAR will ask for documented proof that a property owner's assessment is wrong. He described the boards as serving as a referee between the taxpayer and the assessor.
How are other, similar properties assessed? Do you have photos as proof? Are you eligible for certain deductions?
These are all questions that should be asked before making a grievance.
People should also know, Kozlowski said, there is a difference between your assessment and taxes. Your municipality sets the tax rate. Assessments just make sure property owners are taxed fairly, he said.
“It is really up to the taxpayer to fine-tune the system to their particular property,” Kozlowski.
Expertise asked for, but not required
In basketball or football, you can bet the referee is an expert in the sport. In many cases, BAR members have personal or professional experience with local real estate or assessments.
But that experience is not a job requirement. A member simply needs to be appointed by the local municipal board and undergo the training required by the state, which includes an instructional video and a procedural manual.
Douglas Riley has been an assessor in Sennett for 15 years. He had to go to special classes and take a test to be qualified as an assessor.
Riley said he respects BAR members, and they do the “best they can.” But the board has the power to change an assessment without any required expertise, or even looking at a property, Riley said.
“The only problem I got is they don't have to know all the things assessors have to know,” he said.
Kathy Rode only recently joined the Sterling BAR, though she has knowledge of assessments through personal experience. Her lakefront property has a right of way on it, and she has sought a lower assessment multiple times because of it.
Last year was the first time she sat on the board as well, giving her perspective from both sides of the table. While a property owner is expected to bring convincing evidence to override an assessment, there is no requirement to prepare them for what a BAR expects to see.
Some boards do offer advice, but Rode said she would like to see it happen a lot more.
“Some of them (property owners) just hand in that form without any information on it,” Rode said. “What are you going to do with that? Unless you have someone to help you, there isn't really any guidance.”
Balyszak also had experience with the subject before being on the BAR, as he was certified to be an assessor and had experience with accounting.
He said he tried to use his knowledge to get some “structure” into the grievance process.
But he also questioned the training board members receive.
While the materials and classes focus on practical matters, like how to run a meeting, there is not enough discussion about the laws and ethical procedures BAR members are required to follow.
Balyszak added that he believes BAR decisions are often very arbitrary because there is very little in the way of standard regulation or enforcement. It can also lead to incidents like the one he alleges happened last year in Fleming
“A BAR is supposed to even-out the playing field and make things more equitable and not exacerbate the situation by making the property assessments situation worse. ... The BAR is there to right wrongs and not create more wrongs,” he said. “And this is not what's happening and no one in authority wants to anything about it. It's a disgrace and an outrage.”
It's especially troubling, he said, because these boards are dealing with taxes in a state that has some of the highest in the country.
“This really hits a lot of people,” Balyszak said. “People are losing their homes because of property taxes.”
Starting this week, boards of assessment review will begin holding their annual grievance days in which property owners can formally challenge the tentative assessments assigned to their properties by the town assessors. Below is a list of grievance day dates and times for local municipalities, according to the Cayuga County Office of Real Property Web site. Additional dates and times could be added. For more details, call the town's assessor office:
Town Times and date
Aurelius 2-4 p.m. and 4-6 p.m. May 26
Brutus 4-6 p.m. and 7-9 p.m. May 26
Cato 4-8 p.m. June 5
Conquest 4-8 p.m. May 28
Fleming 2-4 p.m. and 6-8 p.m. May 26
Genoa 4-8 p.m. June 4
Ira 4-8 p.m. May 27
Ledyard 4-8 p.m. May 28
Locke 4-8 p.m. June 4
Mentz 2-4 p.m. and 6-8 p.m. May 26
Montezuma 10 a.m. to noon and 7-9 p.m. May 26
Moravia 2-4 p.m. and 6-8 p.m. June 3
Niles 4-8 p.m. May 28
Owasco 4-8 p.m. May 26
Scipio 4-8 p.m. May 27
Sempronius 5-9 p.m. June 1
Sennett 1-8 p.m. May 26
Springport 4-8 p.m. May 26
Sterling 6-10 p.m. May 26
Summerhill 4-8 p.m. June 2
Throop 4-8 p.m. May 27
Venice 4-8 p.m. June 3
Victory 4-8 p.m. May 26
All grievance day meetings to be held at local town hall or municipal office.
For tax maps, the 2009 tentative assessment rolls, assessment information and other resources, visit the Cayuga County Office of Real Property Services online at http://co.cayuga.ny.us/realproperty/ or in person at the county offices on Genesee Street in Auburn.
Staff writer Christopher Caskey can be reached at 253-5311 ext. 282 or christopher.caskey@lee.net
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Post your comment - click hereThere are 4 comment(s)
brew1234 wrote on May 24, 2009 3:53 PM:
substantiate wrote on May 24, 2009 2:32 PM:
bill balyszak wrote on May 24, 2009 10:19 AM:
Additionally, the Fleming Town Board - by unanimous vote - agreed to re-appoint Robert Delaney for another 5 years on 'their' BAR.
It just doesn't get any better, does it?
And as a replacement, due to my resignation, the town board appointed a former Fleming Town Council member.
I don't have anything against this individual but it would 'appear' that he would have a hard time justifying his vote since he knows most everyone in the town, etc.?
Another conflict of interest? Or at least it will have the 'appearance of impropriety' and he should not have accepted this 5 yr. BAR appointment. We shall see... "
Biggguy wrote on May 24, 2009 10:05 AM:
Just one more reason to get rid of the inefficient town government system.
Will the voters ever get smart enough to reform the entire system? Or are more than 50% getting the tax breaks? "