TOWN OF STERLING

PROPERTY ASSESSMENT APPEALS

 

 

The Board of Assessment Appeals (BAA) for the Town of Sterling will hold hearings during April for property owners who file the proper written appeal request by March 20, 2010, but not prior to the Grand List filing 02/25/2010.

 

Appeals which can be heard by BAA include those related to real, personal, or motor vehicle assessments on the 2009 Grand List, as well as appeals of motor vehicle assessments on the 2008 Supplemental Grand List.  In addition, BAA can hear appeals related to additions for new construction, notice of which was provided after February 20, 2009.

 

Real property assessment appeals must relate to fair market value as of October 1, 2007, the date of Sterling’s most recent revaluation.  Although market conditions may have changed since, BAA is not authorized to reduce assessments on that basis.  The fact that a property may be worth less today than it was on October 1, 2007 does not justify an assessment reduction.  This would deny equitable treatment to all other Sterling taxpayers, since their assessments would continue to be based upon 2007 fair market value.  Similarly, an owner’s feeling that his or her property tax liability is too high does not justify an assessment reduction.  The assessor must determine equitable values for taxable property.  The mill rate and resulting tax liability are created by revenues and expenditures established during the budgeting process.

 

With respect to any appeal brought before the Board, the burden of proof is on the property owner.  Documentation supporting each appeal must be provided at the scheduled hearing.

 

ALL APPEAL REQUESTS MUST BE MADE IN WRITING ON THE SPECIFIED FORM.  Petitions for this purpose are available in the Assessor’s, Office.  Those whose petitions are returned to the Town Hall by March 20, 2010 will be notified of the date and time of their hearing. Unless otherwise specified, hearings will take place in the office of the assessor.  A separate application is necessary for each property appealed.