Syracuse Board of Assessment Review hears appeals over steep reassessments; two petitions dismissed

Syracuse's Board of Assessment Review heard more than a dozen property appeals and one nonprofit exemption request at its Feb. 18 session, as homeowners and rental-property owners pressed for reductions to 2025 tentative assessed values and asked the board to weigh purchase prices, condition photos and local comparables.

Board Chair Joe Seia opened the meeting by reminding attendees that "these meetings are recorded, audio and videotaped, and they are, you can see it live on YouTube," and then the board took sworn testimony from petitioners representing single-family homes, rental properties and a church seeking a tax exemption.

The board heard repeated testimony that indicated values rose sharply this year after the city's equalization rate dropped. "When our equalization rate goes down, the indicated value of the property increases," Michael, the assessor for the area, told petitioners, explaining the math behind many of the increases owners were contesting.

Why it matters

Petitioners said the new indicated full-market values are often much higher than recent purchase prices and that sudden single-year jumps are difficult for homeowners and small landlords to absorb. Several petitioners asked the board to accept photos showing interior or structural problems, cited recent purchase prices or mortgage figures and asked for either a lower reassessment or a phase-in of any increase.

Key examples and claims

- 355 Buckingham Ave.: The petitioner disputed an across-the-board rise that produced a proposed full-market value well above the recent purchase price listed in the hearing record (tentative assessed value for the parcel appeared on the city form at $131,000 and petition materials referenced a higher market valuation). The petitioner asked the board to temper a single-year increase and pointed to recent sales in the neighborhood.

- 139 Robinold Road / 210 Rabineau / 417 Winkworth and adjacent parcels: Homeowners and landlords described deferred maintenance, plumbing and foundation work and long-running tenant problems. Several petitioners handed the board photographic evidence and asked staff to include it in the record for the board's deliberations.

- Tucker Missionary Baptist Church (326 E. Martin Luther King St., corner of Leon): Evan Tucker, representing the church, appealed a denial of a full-exemption for a vacant lot the church uses for overflow parking and storage. Tucker said the lot is used "more during the summer" and estimated "it'll be 20 times" per year for church events and overflow parking; assessors questioned whether intermittent parking and occasional chargeable parking for events meet the standard for a full exemption.

- Owner of multiple rental properties (several Tipp Hill and Near East Side parcels): One investor, who purchased several homes within the last two years, submitted income-and-expense summaries and argued the department's market valuations exceed what the properties will support on an investor/income basis. He highlighted large water bills, ongoing eviction costs and outlays for roofs and furnaces as factors that reduce market utility and cash flow.

Board action and next steps

The board accepted testimony, ordered staff to assemble the record and set a procedure for deliberation. The panel told petitioners that the city will send written notices of the board's determinations in the first week of April. Two petitions were formally dismissed for lack of appearance: 129 Foxborough Road and 606 Thurber Street were dismissed with prejudice by the board at the close of the session.

What the board asked for

Across cases staff and board members repeatedly asked petitioners to provide more documentation: interior and exterior photos, contractor estimates for needed repairs, comparable sales in the immediate neighborhood, and income/expense or rent-certification paperwork for rental properties. Several petitioners supplied or volunteered to supply photos and documentation via email; board staff said they would accept submitted evidence before final deliberations.

Quotes from the hearing

- "When our equalization rate goes down, the indicated value of the property increases," Michael, the assessor for the area, said when explaining how citywide rate changes affect parcel valuations.

- "These are probably around... it's more during the summer... I would have to say, it'll be 20 times," Evan Tucker said describing volunteer and event parking use of the church lot.

Context and background

Assessors said many of this year's indicated increases reflect changes to the city's equalization rate (the ratio used to align assessed values with market values). Petitioners asked the board to treat purchase prices, deferred maintenance and tenant-related loss of rental income as evidence that a parcel's current indicated market value should be reduced. Board members said they would review city-supplied comparables and petitioners' submissions before issuing decisions.

The board convened a multi-hour public hearing with roughly two dozen petitioners or representatives speaking. Recordings and the hearing record will form the basis of deliberations; the board's formal determinations will be mailed to petitioners in April, per the clerk.

Ending

After the final testimony the board adjourned and directed staff to include late-filed photos and documents in the hearing files. Petitioners who want to submit additional evidence were told to do so by the date the clerk provided; the board will issue individual written determinations in April and has dismissed two no-shows with prejudice.