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Local Law Adopted Regarding Local Advisory Boards of Assessment Review

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Local Law Adopted Regarding Local Advisory Boards of Assessment Review

Tuesday, December 4, 2018

After a public hearing, the Tompkins County Legislature, without dissent, adopted a Local Law that amends the County Charter to remove the requirement that Local Advisory Boards of Assessment Review meet each year.  In a follow-up action, Legislators, also by unanimous vote, approved a resolution suspending the Local Boards for a one-year trial period for the 2019 Assessment review.  As revised, the Charter amendment indicates that Local Advisory Boards of Assessment Review may conduct local grievance hearings, not that they shall do so.

The Local Boards of Assessment Review, which are not mentioned in New York State Real Property Tax Law, were created when the County Charter was created and approved by the voters in 1968, then the County assessment function was subsequently consolidated at the County level.  The resolutions note that need for the local boards has changed since they were created over 50 years ago, with the number of property owners utilizing them having decrease significantly over the past nine years.  “Tompkins County wishes to continue these Boards of Assessment Review in a manner that will streamline their effectiveness,” the resolutions state.