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The Town of LeRoy provides efficient, accurate, and professional information and services to the community while respecting its small town character and quality of life. We keep the public trust through open and responsive government.
BOYLAN LAW OFFICE, LLP
ATTORNEYS AND COUNSELORS AT LAW
P.O. BOX 307, 45 WEST MAIN STREET
LE ROY, NEW YORK 14482-0307
(585) 768-8148 FAX (585) 768-7738
PAUL S. BOYLAN PAUL A. BOYLAN
(1902-1997)
MARK S. BOYLAN LAURENCE W. BOYLAN
(RETIRED
April 24, 2024
Town Board of the Town of Le Roy
48 Main Street
Le Roy, NY 14482
RE: 2024 Assessments
Dear Town Board Members,
I have been asked to state the law regarding the Town Board’s ability to set aside a tentative
assessment roll.
There is no ability for a Town Board to set aside any individual assessments nor can it set aside an assessor’s tentative assessment roll. The Assessor like a Town Justice is an independent official. Their authority and procedures are governed by New York State Real Property Tax Law Article 5.
The Town Board has no authority under the law to influence the Assessor or the assessment
process in any way.
The process by which any property owner can challenge their assessments is also dictated by the Real Property Tax Law. The Town’s Board of Assessment Review (BAR) is charged with
hearing property owner’s challenges to their assessments. Property owners who are dissatisfied with the decision of the BAR may opt for a judicial review of their assessment under Article 7 of the Real Property Tax Law.
If you have any further questions feel free to contact me.
Very Truly Yours,
Mark S. Boylan
Around Town – April 30, 2024
With the loss of the Pennysaver I will be posting my column on the Town website in the
future. I would first like to thank Dave Paddock, the Town Board, Patty Canfield, Mary
Margaret Ripely and Eric Stauffer for filling in for me for the last 3 months. For those
who don’t know I have been out of the office since January with some serious health
issues. If you have tried to email me or leave a voice mail and haven’t gotten a
response please call the main office number. I will be returning to the office and my
duties as my recovery allows.
It is no secret that the main topic of conversation in town is the new assessment. To be
clear, New York state law gives no authority to the Town Board on raising, lowering or
timing of any reassessment process. The full text of the regulation will be posted in the
minutes of the last board meeting. Jim Kirsch, the town assessor was at the Board
meeting on April 25th to answer any questions and to explain the process both for
assessment as well as how to challenge your assessment. Please feel free to reach out
to him with any questions you have.
On a lighter note, our recreation directors and staff are busy getting ready for summer.
For updates check the Town website or the LeRoy Rec. Facebook page.
Finally, my family and I would like to thank everyone for the outpouring of prayers,
concern and help during my recent health issues. I can’t express how grateful we are to
this community. I feel very blessed to end this column by saying, I can’t wait to see you
around town.
Jim Farnholz
Supervisor
Town of LeRoy