assessments

Two days after more than 100 local residents turned up at a town of Pembroke board meeting to protest increased property assessments, the board voted in an emergency session on Saturday to roll back the increase for 2024.

Assessments will remain at the 2023 levels for 2024, said Supervisor Thomas C. Schneider Jr. 

Property owners will receive written notice of the rollback to the 2023 assessments.

All scheduled meetings with the town's assessor have been canceled. A taxpayer information session scheduled for Wednesday was also canceled.

So many people turned out at Thursday's board meeting that the session was relocated from the board's chambers on Main Road to the Town Hall in the village of Corfu.

Rachel Doktor attended the meeting and provided The Batavian with photos of the full house. She said people are reporting the same experience she's had -- an astronomical assessment increase.

"Ours was raised over $100,000 just last year, and now they want another $84,000," Doktor said on Friday.  "Basically, they're raising our assessments like crazy, and they're doing it again ... everyone is pissed about the assessment."

Doktor said she thinks property values have been going up because people are moving to the area from Buffalo and Rochester and "overpaying" for their new homes.

"All of these city people, they buy a huge home for $250,000 that in Rochester could cost a million dollars," Doktor said. 

Realtor.com currently lists one house for sale in Pembroke, a three-bedroom, one-bath, 2,208-square-foot residence on South Lake Road for $249,500.  A newer but smaller home sold in March for nearly $370,000, but other home sales in the area have been below that price.

Schneider said his own assessment has gone up $350,000. He said the factors driving up home prices include the desirability of the Pembroke Central School District, Pembroke's proximity to Erie County, and easy access to the Thruway.

Pembroke has been a hotbed of growth the past couple of years, with new apartment buildings going up, a new mixed-use development opening, a new distribution center by the interchange, and a planned new travel plaza.  

Property by the interchange, Schneider said, is going for $30,000 an acre.  He expressed concern that those high commercial property values may have played too big of a role in determining residential property assessments. That was why he suggested on Friday, before the emergency meeting on Saturday, that a rollback to 2023 assessments might be in order.

"That needs to be looked at as part of the increase in her calculations," Schneider said.

The assessor is appointed for a seven-year term, and outside of hiring the assessor, the town board has no role in assessments, Schneider said.

"The board should remain independent of the assessor," Schneider said. "We don't want politicians assigning values to properties in my opinion and in the state's opinion, too."

The rollback, Schneider said, will allow a reassessment of the assessments.

"We need to dig into the data and see if there are structural deficiencies (in the calculations)," Schneider said. "We will roll it back for a year and talk with the assessor about where things might have gone awry."

Press Release:

Town Assessor Rhonda M. Saulsbury announced that beginning April 10, Change of Assessment Notices will be mailed to property owners within the Town. Instructions indicating the procedure for requesting an informal review, how to obtain forms, and where to get information will be included with each notice.  

Ms. Saulsbury reminds property owners to review the full market value estimate found on the Change of Assessment Notification. If you do not agree with this estimate AND can offer proof for a change, you can follow the process of filing a challenge. Informal reviews will be held during April & May. Appointments are required with email submissions preferable.

Property assessments, inventory data, and sale information will be available online beginning in April at https://townofbatavia.prosgar.com.

The Town of Batavia strives to maintain a 100% equalization rate (sale price to assessment ratio), which means that we aim to keep our assessments at 100% full market value across all property types. To accomplish this, we do regular re-evaluations and make adjustments accordingly during the assessment update project. Values can adjust due to physical changes and/or market changes.

As part of this process, we run each property through our appraisal software system, comparing the building style, square footage, year built, bedrooms, baths, lot size, et cetera, against the recent sale data. Based on the aforementioned data, we then do a field review to determine the fair full market value.

However, she’s not in a position to change what is happening due to New York State’s requirement that assessments are reviewed on a yearly basis and her office’s goal of achieving a 100 percent sale price-to-assessment ratio.

Saulsbury (photo at right) was at City Council’s Business Meeting tonight seeking to explain the inner workings of the assessment process in light of the numerous complaints she – and Council members – have received from city residents about the preliminary assessment notices that were mailed out last week.

Following up a comment by Council member Paul Viele, who called the state’s real property tax law “a disgrace,” Saulsbury acknowledged that the timing for yet another increase is not good.

“People are suffering; people are struggling with the pandemic, their finances, maybe their job, their children being home for so long – there’s so many things feeding into it, and I'm the one person that they can get a hold of and talk to,” she said.

“I do my best to explain it. We have New York State real property tax law for a reason. And unfortunately, New York State, as everybody in this room knows, is a heavy homeowner tax burden state. So, we have to follow those guidelines … It's kind of a vicious cycle for sure.”

In her 12^th year as the city assessor, Saulsbury (who also handles the same duties for the Town of Batavia) said assessments change for only two reasons – equalization, meaning sale price-to-assessment ratios are growing apart, and for physical reasons, meaning something’s changed with the property, taken away or added.

“The culmination of a yearlong project is, of course, an assessment update,” she said. “And this year, we're in the thankless position to be in our fourth year in a row with really high increases across the board throughout the county, including the city.”

Saulsbury said the city started out at plus 4 – “meaning that our ratios were off 4 percent and above, four years ago,” she said – and it increased to plus 6 and eventually to plus 11.

“Just to kind of put that in perspective, in years’ past, the city was either zero or plus one,” she said. “The city's growth has grown exponentially over the last four years, which in itself is a good thing, but in my position, not a good thing.”

She said if property owners whose assessments have gone up decide to seek an informal review or appear at Grievance Day (May 26), she will explain, with current data, how she came to the assessment figure.

“For anyone who got an assessment increase, we can show you the five sales that we actually use for your home or your business,” she said. “It's not throwing darts at a dartboard as some people may think. It's actually quite a science and it's all based on our assessment-to-sale price ratio throughout the year.

“So, when you have 300 or 400 residential sales, in particular, and the sale price is 40, 50, 60, 80,000 dollars above the assessment, we then have to do an assessment project.”

Council member Robert Bialkowski asked that if sale prices dropped by 8 percent, for example, would that trigger another reassessment.

“It’s the same state guideline; we have to hit the same thing,” Saulsbury replied. “We have to maintain assessments at market value. We're at 100 percent market value, so if the sales actually were to dip – and most people don’t believe me – we would have to adjust to those, also. In our case, it has been up and we want it to be up or to be flat. I've never experienced anything where we had to reduce.”

Saulsbury said the state rewards the city periodically for achieving assessments based on 100 percent of market value, and expects to receive around $18,000 this year to help offset costs of conducting assessment projects.

Council member John Canale, who says he follows the real estate market on a daily basis, remarked that he’s not convinced that homes went up so much in value in one year.

“… people are calling me this year and saying, ‘I thought last year, you were up to 100 percent market value. I’m an intelligent man, you can't tell me that the housing market is going up that much more since 2021.’”

Still, he said he knows that Saulsbury isn’t the one to blame.

“You’re walking around with a target on your back right now. And I wouldn't want to be you. Unfortunately, a lot of people think you're the one that's making these decisions,” he said. “It’s very important that the public realize that no, you're basically the messenger. You’re hired to do a job and you're conducting the way you do your job by state requirements.”

Bialkowski said it comes down to “people don't trust the government anymore.”

“I have a friend, and on Saturday I met with him and he spent about 10 minutes just screaming at me,” he said. “He said, I’ll bet you $100 right now that you people don't reduce your budget enough that my taxes stay the same.’ And I said, ‘Well, there's three entities in here (Genesee County and the Batavia City School District being the others), you know, and I said we set our budget -- we're very conservative in the city and all that.’

“But I suppose there's other entities I'm not going to speak for, but they just lost trust in their government. And they've seen it and heard it before, and yet their individual tax bills keep increasing.

“And their homes. They need to do more work on them. And they need furnaces and new windows and all that. And they're starting to say, the guy the other day, it's starting to look really good (about leaving the state). He's going to move down south. He’s just fed up with the whole state and I can’t blame him.”

Previously: With property values rising, City prepares for annual assessments.

(This article provides information on how residents can challenge their assessments).

Press release:

City Assessor, Rhonda Saulsbury, announces beginning April 1, 2022, Change of Assessment Notices will be mailed to property owners within the City.  Instructions will be included with each notice indicating the procedure for requesting an informal review, how to obtain forms and where to get information.  Ms. Saulsbury reminds property owners to review the full market value estimate found on the Change of Assessment Notification. If you do not agree with this estimate AND can offer proof for a change, you can follow the process of filing a challenge.  Informal reviews will be held in April.  Appointments are required. 

Information regarding property assessments, inventory data and sale information will be available beginning April 1st online at: https://cityofbatavia.prosgar.com

Please call 1-866-910-1776 to inquire about the valuation process or Informal Review process.

The City of Batavia strives to maintain a 100% equalization rate (sale price to assessment ratio) which means that we keep our assessments at 100% full market value across all property types. To accomplish this we do yearly re-valuation and make adjustments accordingly during the assessment update project. Values can adjust due to physical changes and/or market changes. 

As part of this process, we run each property through our appraisal software system, comparing the building style, square footage, year built, bedrooms, baths, lot size, et cetera, against the recent sale data. We then do a field review to determine the fair full market value based on the aforementioned data.

Although we review each neighborhood within the City yearly, we only update values in those that have experienced an increase in market values. For 2022, we will send out just over 4,400 change-of-assessment notices throughout the City.

As high sale values have continued to climb upwards of 9 - 22% +/- above assessments, we must adjust assessed values in accordance with NYS Real Property Tax Law guidelines, sometimes in consecutive cycles.

If a property owner feels that they could not sell their property for the new assessed/market value, they can request an informal review of their assessment. The Informal Review Application form can be found at the links below, or at the City Clerk’s Office, (Formal Grievance Day is held May 26th from 2:30-4:30 PM and 6:00-8:00 PM). The procedures to request the review are included with the change-of-assessment-notices. As at any time, we practice an open-door policy to anyone with a question or concern.

To access the above-mentioned information online, go to: https://cityofbatavia.prosgar.com/ and look for the RED links. Please keep in mind that only the new preliminary assessed values for comparable properties can be used in comparison to the reviewed property’s new preliminary value.

To submit the Informal Review Application, email it to: batavia2022@garappraisal.com or bring it in to the City Clerk’s Office and we’ll email it for you by April 22nd. There is a week processing time prior to May 1st needed.

If a property owner does not have access to a computer, printer or scanner, all relevant forms can be picked up at the City Clerk’s Office Monday-Friday 8:30-4:30.

If you wish to challenge your new assessed value after the April 22 informal timeframe has concluded, you can submit a formal Grievance any time up until the start of Grievance Day, May 26th at the City Clerk’s Office, or you can attend Grievance Day on May 26th from 2:30-4:30 PM & 6:00-8:00 PM.  Grievance Day is held in Council Chambers on the 2nd floor of City Hall, located at One Batavia City Centre.

The Grievance form, sale & inventory data, and the Citywide new assessments to assist you in comparing property values, can be found in the City Clerk’s Office, at the library, and on the City of Batavia’s website:  https://www.batavianewyork.com/  (Departments/Assessment) as well as https://cityofbatavia.prosgar.com