Board of Assessment Review

PHONE: 518-523-1975
FAX: 518-523-9821
EMAIL: assessor@northelba.org

 

Appointees of the Town Board

James Rogers IV; term expires 9/30/2017

Pat Gallagher; term expires 9/30/2014

Gary Lawrence; term expires 9/30/2016

Office phone: (518) 523-1975

Role of the Board of Assessment Review (BAR)

The BAR constitutes what is known as a quasi-judicial body and the members of the board are charged with judicial responsibility to get all the facts, and apply appropriate laws and reasoning to the facts in a fair and judicious manner.  Accordingly, each member of the board of assessment review should:

  1. Possess judicial temperament, patience and tact
  2. Provide a fair hearing
  3. Safeguard the constitutional guarantees of due process of law
  4. Withdraw from a case where he/she deems themself disqualified by reason of personal or business relationships or interest

Powers and Duties of Board of Assessment Review

Section 525 of the Real Property Tax Law gives the board of assessment review the express power to:

  1. Administer oaths and affirmations
  2. Take testimony
  3. Hear proofs
  4. Require personal appearances of the complainant, his or her agent or any other person
  5. Require complainant, his or her agent or other person to produce evidence or documentation relating to the tentative assessment
  6. Determine the final assessment of the real property of each complaint