Form RP-524 is the foundation of every property tax grievance filed in Suffolk County. Understanding exactly what goes in each section is the difference between a filing that gets taken seriously and one that gets dismissed at the BAR stage.
This guide walks through Form RP-524 section by section, with realistic filled-out examples and a complete evidence checklist. Important: The valuation date for 2026 Suffolk County grievances is July 1, 2025. All comparable sales and any appraisals must reference this date. The BAR filing deadline is May 19, 2026.
Download the current version at tax.ny.gov/forms or pick up a paper copy at your town assessor's office. Use the most current version — an outdated form may be rejected. Form RP-524 is the same across all ten Suffolk County towns.
Part 1: Property Information
This section identifies the property you are grieving. Fill it in exactly as the information appears in your town's records.
- Tax map number: Appears on your property tax bill. In Suffolk County it typically looks like District-Section-Block-Lot (example: 0400-089.00-01.00-012.000)
- Property location: Full street address of the property
- Owner name: Name(s) exactly as they appear on the deed and in town records
- Property description: Number of residential units and property class — confirm on your town assessor's website
Do not use the grievance filing to correct minor assessor errors in the property description — for example, a slight square footage discrepancy — unless the error significantly inflates the assessment. Correcting it can invite the assessor to re-inspect your property and make other changes that do not benefit you. Focus on the assessment number, not the property card.
Property location: 47 Maple Drive, Smithtown NY 11787
Owner name: John and Mary Homeowner
Property class: 210 (One Family Residential) | Units: 1
Part 2: Basis of Complaint
This is where you tell the BAR why your assessment is wrong. For most Suffolk County residential homeowners, two grounds apply — and you should check both:
Excessive assessment: Your assessed value is higher than your property's actual market value as of the July 1, 2025 valuation date. This is supported by comparable sales showing your home is worth less than the assessor implies.
Unequal assessment: Your property is assessed at a higher percentage of market value than comparable properties in your assessment class. In Suffolk County, the gap between the RAR (what the market shows) and the official LOA (what the town claims) directly supports this argument in most towns.
Claiming both grounds does not hurt your case — it gives the BAR and any subsequent SCAR proceeding more avenues to find in your favor. Most well-prepared Suffolk County grievances assert both excessive and unequal assessment simultaneously.
☑ Unequal assessment (assessed at a higher percentage of value than comparable properties)
Part 3: Market Value Estimates
This section asks for your estimate of what the property is actually worth as of July 1, 2025, and the resulting requested new assessed value.
Full market value as estimated by complainant: The value you are arguing for, based on your comparable sales research. Do not dramatically understate — a credible, well-supported estimate is more effective than a request for a 40% reduction with thin evidence.
Requested new assessed value: Your market value estimate × your town's RAR decimal (or LOA decimal for Huntington). This is the specific number you are asking the assessor to change your assessment to.
Assessor's implied market value: $4,500 ÷ 0.0072 = $625,000
Market value as estimated by complainant: $558,000 (supported by comparable sales)
Requested new assessed value: $558,000 × 0.0072 = $4,018
Assessor's implied market value: $3,200 ÷ 0.0042 = $761,905
Market value as estimated by complainant: $680,000 (supported by comparable sales)
Requested new assessed value: $680,000 × 0.0042 = $2,856
Part 4: Authorization
If you are filing for yourself on your own property, sign your name and date it. If someone else is filing on your behalf — including a grievance service — they must be formally authorized here with their name and contact information. A service like GrieveItNow will have you sign a separate authorization form that satisfies this requirement.
Part 5: Comparable Sales — The Most Important Section
The comparable sales you list here are the primary evidence the BAR reviewer and any SCAR hearing officer will use to evaluate your claim. This section deserves the most attention and preparation.
What to Include for Each Comparable
- Full address and tax map number
- Sale price and sale date
- Square footage, bedroom count, bathroom count, lot size
- Any significant differences from your home — and adjustments to the sale price to account for those differences
Adjustments: When and How to Use Them
If a comparable is not identical to your home, make conservative adjustments to the sale price. Common adjustments:
- Square footage difference (larger comparable → reduce its adjusted price)
- Garage (comparable has one, yours does not → reduce its adjusted price)
- Pool (comparable has one, yours does not → reduce its adjusted price)
- Significant condition difference → note it and adjust accordingly
Aggressive adjustments that appear calculated to reach a predetermined result undermine your credibility with the BAR reviewer and SCAR hearing officer. Less is more — support your target value with solid unadjusted or minimally adjusted comparables whenever possible.
Comp 1: 52 Oak Ave, Smithtown · Sale: $545,000 · March 2025
1,580 sq ft · 3/2 · No garage · 0.18 acre
Adjustment: +$8,000 (sq ft) → Adjusted price: $553,000
Comp 2: 14 Birch Lane, Smithtown · Sale: $558,000 · Sep 2024
1,700 sq ft · 3/2 · No garage · 0.22 acre
Adjustment: -$6,000 (sq ft) → Adjusted price: $552,000
Comp 3: 89 Elm Street, Smithtown · Sale: $568,000 · Nov 2024
1,620 sq ft · 3/2 · No garage · 0.19 acre
Adjustment: +$3,000 (sq ft) → Adjusted price: $571,000
Average adjusted comparable value: $558,667
Requested market value on RP-524: $558,000
Part 6: Stipulation
Leave this blank when you initially file. Part 6 is used only if you reach an agreement with the assessor before the BAR formally acts on your complaint. If the assessor contacts you with a proposed reduction before the BAR hearing, Part 6 is where any agreed-upon assessment would be recorded.
If you sign a stipulation, you give up the right to pursue SCAR for a greater reduction on this filing. Only sign a stipulation if you are satisfied with the offered reduction. Calculate the actual annual tax savings the offered assessment produces before agreeing to it. A 2% reduction that saves $150/year may not be worth accepting if your evidence supports a 12% reduction.
Complete Evidence Checklist
Required — Attach to RP-524
- Completed and signed Form RP-524 (current year version from tax.ny.gov/forms)
- At least 3 comparable sales: address, tax map number, sale price, sale date, sq ft, bed/bath count, lot size
- Source documentation for each comparable (printout from PropertyShark, Zillow, Realtor.com, or town records)
Strongly Recommended
- Map or aerial image showing your property and each comparable — demonstrates proximity
- Property record card for each comparable from the town assessor's database (confirms assessor's own data)
- Photographs of any condition issues: deferred maintenance, water damage, structural problems, proximity to commercial uses
Optional But Helpful
- Licensed appraisal stating value as of July 1, 2025 — must reference this specific date
- Contractor estimates for any unresolved repair or remediation work
- Documentation of adverse conditions: easements, wetlands, flood zone designation, high-traffic road proximity
Do Not Attach
- Emotional statements about the general unfairness of property taxes
- Comparisons to tax rates in other states or counties
- Sales of properties that are not genuinely comparable — different town, different housing type, foreclosures, or family transfers
- An appraisal that does not reference the July 1, 2025 valuation date — it will carry no weight
Common Mistakes That Sink Filings
Filing late or assuming postmarked equals received. The form must be in the assessor's hands by 8pm on May 19, 2026. If mailing, send no later than May 12 by certified mail.
Using non-arm's-length comparable sales. Foreclosures, estate sales, and family transfers are not valid comparables. Using them will undermine your filing.
Requesting too large a reduction with thin evidence. A 30% reduction request with one marginal comparable looks like a fishing expedition. A 12% reduction backed by three solid comparables looks like legitimate market analysis.
Stopping after a BAR denial. Many homeowners file, receive a denial, and do nothing. The BAR denial is the beginning, not the end. SCAR is where the vast majority of Suffolk County reductions are actually won.
Missing Huntington's SCAR window. If your property is in the Town of Huntington, your SCAR petition must be filed between September 15 and October 15, 2026 — not July. Read the Huntington guide →
GrieveItNow Prepares Your Full RP-524 Filing — $199 Flat Fee
RAR analysis, comparable research, RP-524 preparation, BAR filing, SCAR petition, $30 court fee. All included.