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amount indicated approved assessing unit assesses property assessment is unequal Assessment Ratio RAR assessment reduction Assessment Review BAR assessor assessor's office Board of Assessment certified mail certiorari check mark cities and villages Claims Assessment Review clerk's office comparable properties Complainant believes county clerk DESIGNATION OF REPRESENTATIVE equalization rate equalized value EXCESSIVE ASSESSMENT final assessment roll final roll full market full value Grievance Day hearing officer higher percentage latest residential assessment latest State equalization level of assessment List the assessed market value municipality Nassau County percentage of full percentage of value Place a check property assessment property is located property owners Property Tax Law property's Purchase price Real Property Services Real Property Tax relies for objection residential assessment ratio RPTL sample SCAR Section Small Claims Assessment special assessing unit Specify exemption e.g. taxable assessed value tentative assessment roll tentative roll Tompkins County uniform percentage value of property York City