Syracuse Board of Assessment Review hears dozens of nonprofit exemption petitions; no final rulings announced

The City of Syracuse Board of Assessment Review heard petitions from hospitals, congregations and nonprofit housing developers during a Feb. 13 hearing; board members took testimony but did not announce final rulings.

Many petitioners said they were applying for full exemptions under nonprofit/charitable status. Testimony included detailed explanations of current use, planned renovations, funding sources and timelines. City staff repeatedly asked petitioners to supply missing paperwork, broker opinions or assessor-usable figures; several petitioners said late filings or staff turnover caused paperwork gaps.

Why it matters: property tax exemptions remove municipal, county and school tax bills from the rolls and are therefore closely scrutinized. Board members said they were reviewing whether vacant parcels and small parcels supporting nonprofit operations still meet the statutory standard for exemption.

Key items taken up - St. Joseph’s Hospital parcels: City staff described a targeted review of many small, tax-exempt lots linked to St. Joseph’s. Staff told the board they had audited “30 or 40” vacant parcels and raised questions about whether some parcels continue to support hospital operations. St. Joseph’s representatives described plans to invest in some buildings and asked for time to complete repairs or renovations (discussion summarized below). - New construction and rehab projects: Smoky Hollow Community (170 Lafayette Road) described a planned 16-unit cooperative for people with intellectual and developmental disabilities that the petitioner said would be owned first by a 501(c)(3) while fundraising and public grants are pursued. Petitioners asked the board to consider maintaining exemption while development proceeds; staff said the legal standard requires clear proof of charitable ownership and use. - Transitional and supportive housing: Joseph’s House described buying 1019 Danforth St. and plans to rehab it as transitional housing for women exiting homelessness. Liberty Resources said it had purchased a respite residence at 3429 James St. that it had previously rented and requested exempt status for its mental-health–funded residential program. - Congregational filings and late paperwork: Multiple congregations (including Lutheran Campus Ministry at 100 Berkeley Drive and True Vine Missionary Baptist at 258 Hudson St.) appearing with representatives said they had failed to file by the statutory deadline because of staff turnover and asked the board to accept late documentation. The board asked for program agreements and income/expense evidence. - Code enforcement issues and exemption removal: New Salem Baptist Church (516 South Ave.) said code enforcement had found parts of the building “unfit for occupancy,” and that the church’s exemption had been revoked after prior years of exemption. The pastor urged the board to consider the church’s long history of community service while the building’s repairs are completed.

What the board did and did not do - No formal votes or final determinations were recorded on the transcript. The board repeatedly told petitioners the city would send written notices in April summarizing next steps. - In cases where petitioners did not appear (a few items on the agenda), staff recommended dismissal for lack of appearance; the board indicated it would deliberate on those separately.

Follow-up items requested by staff - Auditable evidence of current nonprofit use (lease agreements, program agreements, evidence of regular services/occupancy). - Broker opinions or purchase-price information when petitioners asserted market-value figures. - Clarifications on funding sources and implementation timelines for projects that are under construction or in fund-raising stages.

The board scheduled deliberations after receiving the requested documentation. The city will mail formal notices in April to petitioners with the board’s recommendations or decisions.