The Tentative Assessment Roll

This might be one of the most important events for every property owner in Westchester County. The assessment roll is a publication of the estimated value for every piece of real property in the county. These values will be used to calculate next year’s taxes. Property values serve as the basis for all tax bills and are the value to which tax rates are applied. With this in mind, it is vital that the values are fair, accurate, and equal. This can only be determined by reviewing the roll.

The roll features several important pieces of data. First, it gives the full pedigree of a home or business. This includes exemptions, classification, owner, size, number of rooms, and improvements. Each of these can have a strong bearing on how much a property can be taxed. Classification is especially important in this regard, as businesses see a much higher portion of their property value subject to taxation. In addition, larger homes or those with more improvements will also be taxed more. If these have been entered in error, then you can use a property tax grievance to correct them before the roll is finalized.

The roll will also feature your market and assessed value. The market value is what the assessor believes your property would sell for on the open market, while the assessed value applies the appropriate assessment percentage to the market value that your classification prescribes. Both of these numbers need to be verified for correctness and fairness. If there is a significant jump in market value from the previous year, this often indicates that a grievance should be launched. However, there is only a small window between the tentative roll being released and the grievance deadline.

Most of Westchester County Sees Their Roll on June 1

Westchester County does not play by the same rules as the rest of New York. Certain towns see their rolls and grievance deadlines come much earlier or later. For instance, Sleepy Hollow’s tentative roll was published on February 1, and its grievance deadline was on February 17, the third Tuesday of the month. In contrast, Yonkers will get its roll on November 1, with a grievance deadline on November 15. However, the majority of Westchester County will see the tentative roll published on June 1, 2026. This does not give taxpayers much time to analyze or grieve their assessments, however, and the deadline is right behind the release date.

Westchester County Grievance Deadline is June 16 for Most Towns

The county schedules its grievance deadlines typically on the third Tuesday of the month. For those who are getting their tentative roll on June 1, that means that June 16 will be the final day to file a grievance. There are no alternatives available to property owners who miss the deadline, so a grievance must be filed by then, without exception. This obviously puts everyone on a short timetable, and means you must work overtime to get prepared. Much like Long Island, many homeowners and businesses in Westchester County choose to grieve yearly so that they will always be prepared for the quick deadline.

Towns with a Deadline of June 16

• Bedford
• Cortlandt
• Eastchester
• Greenburgh
• Harrison
• Lewisboro
• Mamaroneck
• Mount Kisco
• Mount Pleasant
• Mount Vernon
• New Castle
• North Castle
• North Salem
• Ossining
• Peekskill
• Pelham
• Pound Ridge
• Rye
• Scarsdale
• Somers
• Yorktown

Now is the Time to Gather Evidence

Grievances require extensive evidence to be successful, especially in a place with such high property values as Westchester County. The Board of Assessment Review (BAR) has been getting record grievances for years now, and excellent evidence is required in order to land a reduction. This includes sales records dating back three years for properties that are similar to your home or business. This can be used to challenge the market value by demonstrating what properties actually sell for in your town. These comparisons need to be in the same general location, and should have the same number of rooms, be around the same age, and have the same square footage. Photographs should be taken as well, to document the condition of your property. The more evidence you have, the better, and at a minimum, you should have five sales records that back your claims.

O’Connor Provides Grievance Assistance

Though you are free to file a grievance by yourself, many across New York instead turn to a professional firm to guide them through the process. Not only is gathering evidence difficult, but there is also dealing with the BAR, which can be stressful or time-consuming. In addition, grievances can go beyond the BAR, including the Small Claims Assessment Review (SCAR) and even full lawsuits. We at O’Connor support the people of Westchester County in all aspects of the grievance process. We will gather evidence for you, file grievances, and attend hearings. We will aggressively push your case to the highest level possible, including SCAR or lawsuits, if the situation calls for it.

We offer assistance to both businesses and homeowners, and have been helping both achieve fantastic results for over 50 years. While we were founded in Texas, we have opened a branch office on Long Island to help the people around NYC, as they face some of the highest taxes in the nation. When you sign up with us, you are given a client success consultant, who provides personalized support throughout the process, while also being an advocate for you. We believe that all properties deserve premium service, and we will ensure that your home or business gets every reduction that it deserves. There are no upfront costs to joining O’Connor, and you will only pay a portion of your savings if we are able to lower your taxes.