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Record of Proceedings

Syracuse Board of Assessment Review Hearing - February 11, 2026

Public Meetings — Wednesday, February 11, 2026
BodySyracuse, New York
SessionPublic Meetings
DateWednesday, February 11, 2026
StatusFILED
Video Record
0:00 / 3:24:09

Original source
Transcript — VerbatimClick a timed line to jump · ⧉ to share it
49:22

City Board of Assessment Review.

49:25

Today is uh Wednesday, February eleventh.

49:28

Um, a roll call.

49:34

My name is Joe Sayer.

49:39

Thank you.

49:56

Okay.

50:00

So with that, I think we had uh um the first two uh properties uh postponed to another day.

50:05

Um so the first one up today is uh 319 325 North Salina Street.

50:16

Good morning.

50:17

How are you?

50:20

I feel like you've been here before, not necessarily for this property, but maybe for this property.

50:25

I have been here for this property, that is correct.

50:27

Okay.

50:28

All right.

50:29

We're not gonna hold that against you.

50:32

Uh okay.

50:34

So what I'm gonna do is I'm gonna swear both you and uh uh Ann in uh and then I'll read the property in and then uh probably turn it over to you, ask a few questions, that kind of thing.

50:48

Uh very informal.

50:50

Um so if you can both raise your right hands, state your name for the record.

50:54

Michael Spellman and Gallagher.

50:56

You both affirm to tell the truth and give accurate information to the best of your ability.

51:01

I do.

51:01

I do.

51:02

Okay, great.

51:03

Thank you very much.

51:05

Again, uh 319 319-25 North Salina Street.

51:13

Let me just pull the uh application.

51:23

Okay, so uh this is a uh what is this?

51:31

This is a mixed-use building.

51:33

Okay, so it's a mixed-use building.

51:36

Um what do we have for uh is it uh uh office space on so the ground floor is comprised of predominantly retail space and then three unit three stories above is apartment units.

51:50

So there's approximately 25 apartment units, and on the ground floor there's four or five retail units.

51:55

Okay.

51:56

And 319 North Salina is uh what's the nearest cross street?

52:02

Uh Salt Street and Pearl Street.

52:05

It is right it's right next to the Helio Health Facility if you're familiar with that.

52:08

Okay.

52:09

And it's a couple blocks west of uh St.

52:11

John's um St.

52:13

Joseph's Hospital, I'm sorry.

52:15

Okay.

52:15

All right, fair enough.

52:16

I got you.

52:17

Um, so uh we have a current tentative assessed value of 1,141,000, 1,141,000 with a land value of $60,000.

52:33

That would be a uh market uh uh uh fair market value of two million one hundred ninety-four thousand uh yes two million one hundred and ninety-four thousand two thirty-one.

52:52

Uh petitioner believes the fair market value is four hundred and ninety-six thousand eighty-seven dollars, and that would be an assessed value of two hundred and fifty-seven thousand nine hundred and sixty-five dollars.

53:07

Let me just see if I can pull anything out of here.

53:14

It doesn't look like I can.

53:24

Okay.

53:29

Is this in litigation?

53:31

Yes, it is.

53:32

So there is active petitions filed on this property for both 24 and 25 years.

53:37

Okay.

53:38

Thank you.

53:39

Um I have copies that I'd like to present to the board that just recent annual rent rolls of the property, as well as the income and expense statements for the most three recent calendar years as well.

53:55

Okay.

53:56

I could take them all if you like.

54:13

Okay.

54:14

So as you alluded to, I have been here before on behalf of the property owner, and um in my analysis that I present it, I rely on an income capitalization approach based on the act properties actual financial collections, which um I've just handed to you.

54:33

And um it demonstrates that um the market value that should be significantly lower than the current market value at which the property is currently assessed at.

Discussion Breakdown — Share of Meeting
Property Tax Assessment█████████████████████████████████████████████54%
Pending Litigation█████████████16%
Miscellaneous████████████14%
Parking Management█████6%
Procedural████5%
Homelessness███3%
Technology and Innovation██2%
Summary of Proceedings

Syracuse Board of Assessment Review Hearing - February 11, 2026

The City of Syracuse Board of Assessment Review held a public hearing on Wednesday, February 11, 2026, beginning at approximately 1:25 PM. The board considered multiple property assessment appeals, most of which are in litigation. No final decisions were made; the board will review submitted materials and issue notices in the first week of April. For several properties, additional documentation was requested by February 20, 2026.

Discussion Items

319-325 North Salina Street (Mixed-Use)

  • Petitioner Michael Spellman (representing owner) argued for a reduced assessment based on an income capitalization approach, citing persistent vacancies and disruptive behavior from the adjacent Helio Health facility. The building has 25 apartment units and 4-5 retail units; 6 apartments and 2 retail spaces are currently vacant.
  • The property was purchased for $1.5 million on May 31, 2018. The current assessment is $1,141,000, with a petitioner-suggested fair market value of $496,087. The property is in litigation for tax years 2024 and 2025.
  • The board accepted rent rolls and income/expense statements and will review further.

3068 Erie Boulevard East (AutoZone – Commercial)

  • Petitioner Natalie Macintosh requested a rollback to last year's assessed value (fair market value of $1,001,739) due to an increase from the equalization rate change. Not in litigation.
  • Board noted the city may discuss with the commissioner.

308 North McBride Street (Parking Lot) & 600 James Street (Apartment Building)

  • These properties are treated as an economic unit. 600 James is a 7-story, 63-unit apartment building. Petitioner seeks a 10% value for litigation purposes. In litigation.
  • Board requested actual profit and loss statements (not averages) and comparable sales.

132 Highland Avenue (Vacant Lot), 941-47 James Street (82-unit apartment), 923 James Street (53-unit apartment)

  • Treated as one economic unit. In litigation. Petitioner presented no new information; board requested actual income/expense data.

807-809 Lodi Street, 805 Lodi Street (Vacant Lots) & 753 James Street (Skyline Apartments)

  • Skyline is a 12-story, 367-unit high-rise that has been 100% vacant for at least two years and is undergoing repairs. The only income is from a cell tower. In litigation.
  • Board requested confirmation of cell tower income and actual financials.

420 Jamesville Avenue & 438 Jamesville Avenue (Apartment Complexes)

  • Two complexes with 267 total units, 100% vacant and not ready for occupancy. No rent rolls available due to renovations. In litigation.
  • No new information presented; board will review any submitted comps.

825-29 Butternut Street (Former KFC – Vacant Building)

  • Petitioner Tuan Wynn (representing owner) described ongoing issues with homelessness, vandalism, and interior cleanup. The board expressed disappointment that little progress had been made since a $50,000 reduction three years ago. The land value is $100,000; building value only $50,000.
  • Board indicated it is unlikely to grant another reduction and urged the owner to either renovate or sell. The property was purchased for $175,000 in October 2020. Not in litigation.

201 Montgomery Street (Surface Parking Lot)

  • Petitioner Christopher Montante (owner of adjoining Hills building and parking lot) purchased the parcel from the city for $240,000 in April 2025. A deed restriction requires providing 10 free parking spaces to the city indefinitely, reducing the usable spaces from 21 to 11.
  • Montante argues the assessment should be reduced to $100,000 based on income capitalization, as the restriction reduces net operating income by 60%. He noted the original RFP did not include the free parking requirement.
  • The board will review the original RFP and confer with city commissioner Matt (who is out sick).

407 James Street (7-Eleven with Gas Station)

  • Petitioner Nicholas Connolly provided a lease and valuation analysis showing a market value of $1.19 million, compared to the current assessment of $1.67 million. Owner-occupied, wholesale-run store. In litigation.
  • Board requested actual income and expense data by February 20.

1000 West Genesee Street (7-Eleven)

  • Owner-occupied convenience store with 12 fuel pumps. Petitioner’s analysis values at $2 million vs. assessment of $2.115 million. In litigation.
  • Board requested actual financials by February 20.

1625 Erie Boulevard East (Price Rite Supermarket)

  • 36,360 sq ft leased supermarket. Provided lease and sublease. Petitioner’s analysis values at $2.9 million vs. assessment of $6.7 million. In litigation.
  • Board will review provided materials.

403 East Fayette Street (ATT Communications) – Withdrawn by petitioner.

314-16 Ainsley Drive (Self-Storage Facility)

  • 740 rental units. Provided 2025 rent roll and income/expense showing net operating income of $504,000. Petitioner uses 10% of assessed value for litigation. Status of litigation unclear; board will confirm with city assessor.

394 Elasco Road (Walgreens – Partially in Gates)

  • Petitioner Nicole Forcelli submitted comparable sales and noted Walgreens’ financial struggles, store closures, and declining rents. For the portion in Syracuse, she requests a fair market value of $1.3 million (AV $676,000) vs. current AV $1.3 million. In litigation.

401 West Seneca Turnpike (Walgreens – Subleased to Dollar Tree)

  • Annual rent from Dollar Tree is $145,000. Petitioner argues value should be significantly lower due to reduced income. In litigation.

2329 James Street (Walgreens)

  • Similar arguments, with 9-10 comparable sales showing values around $2 million. Current assessed market value is $3.75 million. In litigation.

Key Outcomes

  • No decisions were made on any property during the hearing. The board will review all submitted materials, including new financials and comparable sales.
  • For properties where additional information was requested (3068 Erie Blvd, 600 James/308 McBride, 132 Highland/941-47 James/923 James, Skyline, 407 James, 1000 W Genesee, 314-16 Ainsley), the deadline to submit is Friday, February 20, 2026.
  • Notices of the board’s determinations will be mailed to petitioners in the first week of April 2026.
  • Four remaining properties were postponed to Friday, February 20, 2026.
  • The property at 403 East Fayette Street was formally withdrawn.

Meeting Transcript

City Board of Assessment Review. Today is uh Wednesday, February eleventh. Um, a roll call. My name is Joe Sayer. Thank you. Okay. So with that, I think we had uh um the first two uh properties uh postponed to another day. Um so the first one up today is uh 319 325 North Salina Street. Good morning. How are you? I feel like you've been here before, not necessarily for this property, but maybe for this property. I have been here for this property, that is correct. Okay. All right. We're not gonna hold that against you. Uh okay. So what I'm gonna do is I'm gonna swear both you and uh uh Ann in uh and then I'll read the property in and then uh probably turn it over to you, ask a few questions, that kind of thing. Uh very informal. Um so if you can both raise your right hands, state your name for the record. Michael Spellman and Gallagher. You both affirm to tell the truth and give accurate information to the best of your ability. I do. I do. Okay, great. Thank you very much. Again, uh 319 319-25 North Salina Street. Let me just pull the uh application. Okay, so uh this is a uh what is this? This is a mixed-use building. Okay, so it's a mixed-use building. Um what do we have for uh is it uh uh office space on so the ground floor is comprised of predominantly retail space and then three unit three stories above is apartment units. So there's approximately 25 apartment units, and on the ground floor there's four or five retail units. Okay. And 319 North Salina is uh what's the nearest cross street? Uh Salt Street and Pearl Street. It is right it's right next to the Helio Health Facility if you're familiar with that. Okay. And it's a couple blocks west of uh St. John's um St. Joseph's Hospital, I'm sorry. Okay. All right, fair enough. I got you. Um, so uh we have a current tentative assessed value of 1,141,000, 1,141,000 with a land value of $60,000. That would be a uh market uh uh uh fair market value of two million one hundred ninety-four thousand uh yes two million one hundred and ninety-four thousand two thirty-one. Uh petitioner believes the fair market value is four hundred and ninety-six thousand eighty-seven dollars, and that would be an assessed value of two hundred and fifty-seven thousand nine hundred and sixty-five dollars. Let me just see if I can pull anything out of here. It doesn't look like I can. Okay. Is this in litigation?

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