Form RP-552: Verified Statement of Assessor to Board of Assessment Review (New York) Explained

Form RP-552, officially titled “Verified Statement of Assessor to Board of Assessment Review for the Correction of Tentative Assessment Roll,” is a New York State document used during the property assessment grievance process. It’s issued by the New York State Department of Taxation and Finance and filed by local assessors, not by property owners directly. If you’ve ever wondered how an assessor formally responds to a grievance filed with a Board of Assessment Review, this form is part of that answer.

Every year, municipalities in New York publish a tentative assessment roll listing the assessed value of each property. Property owners who disagree with their assessment have the right to file a grievance, which gets reviewed by the local Board of Assessment Review (BAR). Once the board reviews a complaint, the assessor may need to submit a verified statement explaining their position, recommending a correction, or confirming that the original assessment should stand. That’s exactly what RP-552 accomplishes: it gives the assessor a formal, sworn mechanism to communicate findings back to the board.

Who Needs Form RP-552

This form is not something the average homeowner fills out. It’s a tool used by assessors — the local government officials responsible for determining property values for tax purposes. Assessors use RP-552 when responding to a grievance that has already been filed and is under review by the BAR. The form allows the assessor to verify, under oath, any changes or corrections to the tentative roll that resulted from the review process.

That said, homeowners and property tax professionals should still understand this form because it’s part of the paper trail in any assessment dispute. If you’ve filed a grievance and are waiting to hear back, the assessor’s verified statement using RP-552 may be one of the documents that determines whether your assessment gets adjusted before the final roll is published.

When Is Form RP-552 Used

This form typically comes into play after a property owner has submitted a grievance complaint and the Board of Assessment Review has held its hearing. If the board asks the assessor to look into specific parcels, or if the assessor independently identifies an error that needs correcting, RP-552 serves as the sworn record of that correction. It’s closely tied to the broader grievance timeline, which usually runs alongside the filing of related petitions like Form RP-553, which covers the assessor’s notice and petition process to the Board of Assessment Review.

Because Boards of Assessment Review are made up of local citizens rather than tax professionals, New York also requires disclosure of any potential conflicts of interest among board members. That’s handled through a separate document, Form RP-523-Dcl, which board members file to disclose any personal or financial interest in a case they’re reviewing. Together with RP-552, these forms are part of the procedural framework that keeps the grievance process transparent and accountable.

How to Get and Fill Out Form RP-552

Form RP-552 is available directly from the New York State Department of Taxation and Finance website as a fillable PDF. Because it includes AcroForm fields, assessors can type information directly into the document using standard PDF software rather than filling it out by hand. The form asks for identifying details about the parcel in question, the original assessed value, the corrected value being recommended, and a verification section where the assessor signs under oath affirming the accuracy of the statement.

Assessors should keep a completed copy for municipal records, since verified statements like this one often get referenced later if a dispute escalates to Small Claims Assessment Review or a formal tax certiorari proceeding. If your municipality has already moved past the tentative roll stage and needs to make corrections after final roll publication, a different process applies — in some cases handled through forms like RP-5217-ACR, used specifically by village assessors for correction filings.

Property owners dealing with an active grievance should ask their local assessor’s office whether an RP-552 has been filed on their parcel, since it may indicate that a correction is already in motion before the board issues its final decision.