Syracuse assessor denies senior-exemption request for 2423 Midland Ave; owner told to repair property or appeal

The Syracuse Board of Assessment Review on Feb. 21 heard from an absentee homeowner seeking a senior-citizen property tax exemption for 2423 Midland Avenue. The owner, who identified herself as Nina Maria Rice (represented on the call by her mother), said the house was not habitable after vandalism and a broken furnace and that she had been living with family for about 14 months while arranging repairs.

Board members said state and local exemption rules require that the property be the applicant’s principal residence as of the taxable status date. Staff noted code-enforcement records showing the house had been declared unfit for occupancy after a tenant or unauthorized occupants reported lack of heat, and the assessor said that, based on those records and the owner’s current nonresidence, the board could not grant the exemption at this time.

The owner said she is elderly (turning 70 in April), pays mortgage and taxes on the property, and that her income is below exemption thresholds; she asked the board to grant the exemption or provide appeal instructions. Board members told her she remained eligible by age and income but not by the residency requirement, and advised her to either complete repairs and return to residency or file a formal appeal. The board said the city would mail a written notice in April with instructions on how to appeal if she wished to challenge the denial.

One board member (speaking in a personal capacity) told the petitioner she was not granting the exemption at that time and encouraged prompt action to remedy the property’s repair needs; staff reiterated that the police/code records and the lack of heat were determinative for the exemption application.

Ending: The board said it would include appeal instructions in the April notice and that the petitioner remains free to appeal the denial once the city’s written determination is issued.