Syracuse Board of Assessment Review Tax Exemption Hearings - February 12, 2026
Syracuse Board of Assessment Review Meeting
On February 12, 2026, the Syracuse Board of Assessment Review convened at 9:15 AM to hear multiple property tax exemption applications. The board, chaired by Joe Saya, considered nine cases involving not-for-profit organizations seeking full or partial exemptions. No votes were taken; all decisions were deferred pending further review, with notices to be sent the first week of April.
Discussion Items
133 West Pleasant Ave – Community Garden Exemption
- Charles Matlaw, representing the Soar and Growth Scholar Program, requested a full exemption for a vacant lot purchased from the land bank for $1. The lot is intended for a community garden serving McKinley Brighton school and neighbors. Construction has not yet begun. The city assessor expressed concern about insufficient specifics and will review further. The board deferred a decision.
109 Bird Street & 908-12 Montgomery Street – Morrisville Auxiliary Corporation
- Jennifer Bowden, representing the nonprofit, sought exemptions for two parcels. The lot at 109 Bird Street is vacant and not used for exempt purposes; the warehouse at 908-12 Montgomery is used for construction and woodworking classes five days a week. The board requested an inspection of the warehouse and noted the vacant lot likely does not qualify. Decision deferred.
830 James Street – Helio Health (Former Hearth)
- Robert Seigart, Consuelo Lickstein, and Brethren Marine presented the case. The property is a care home purchased in July 2025. Currently 49.7% is occupied by residents and staff; the remainder is under renovation with full occupancy expected by November 2026. The board requested an inspection before making a decision. Deferred.
205 West Newell Street – By His Spirit Ministry
- Vicky K. Hammer, founder, described the ministry’s use of the house: an office, monthly meetings, a summer program, and storage. A tenant pays $860/month, covering utilities and taxes. The board requested income/expense documentation. Deferred.
601 Irving Ave – Church Property
- Dolores Rogers, representing the church, stated the property is under contract for sale to a Jewish community, pending Attorney General approval. Until then, services are held three times a week. The board acknowledged the ongoing use and appeared satisfied. Decision deferred.
127 West Brighton Ave – Islamic Center
- The petitioner (identified as Secure) confirmed the property is used as a religious community center with daily prayers. The board verified there is only one kitchen (not four apartments) and concluded the property qualifies. Deferred.
3429 James Street – Liberty Resources
- Kelly Wolf explained the property is a crisis respite residence undergoing renovation, with construction expected to complete by May 6, 2026. Residents were temporarily relocated. The board noted visible progress and accepted the explanation. Deferred.
1323 North Salina Street – Unity Firm
- The petitioner (name not given) addressed a missing question on the application regarding property use and a mailing address issue. The board requested the form be completed and updated the address. Deferred.
527 Oak Street – Interfaith Works
- Patricia J. Reddell, CFO, described plans for a six-unit apartment building (two wheelchair-accessible) for refugees, with temporary housing of about one year. Renovation cost $1.9 million, expected completion by July 2026. The board requested an inspection. Deferred.
FINS (Le Moyne College) Properties – 20 Parcels
- Kathleen Bennett, Don Sheniken King, and John Brouwer presented a legal argument under Section 420A of the Real Property Tax Law. The properties are used for student housing with programmatic elements (e.g., HEOP, athletic theme houses). The board questioned why properties are titled in FINS rather than Le Moyne College. The board indicated that retitling to Le Moyne might resolve the issue, but the city assessor (Matt, absent) needed to review the law. No decision reached; board will consult with corporation counsel.
Key Outcomes
- All applications were deferred until the board’s review and possible inspections are complete.
- Notices of decisions will be mailed to petitioners the first week of April 2026.
- The board will coordinate with the city assessor and corporation counsel on the FINS/Le Moyne legal question.
- The next meeting (scheduled for February 13, 2026) will be held in ILAB due to a conflict, with recording available afterward.
Meeting Transcript
The Board of Assessment Review. Today is Thursday, February twelfth. And it's uh almost nine fifteen. We just had a have a little meeting outside, so apologize for the delay. Just want to remind everyone that uh these meetings are recorded and also are live on YouTube, and they can be viewed at a later date as well. Um, if you want to go back to uh the meeting. So with that, let's have a roll call. My name is Joe Saya. Okay, thank you. Are these uh all individuals? One two one, okay. Okay, if you want to come out right up here, sure. Good, good, thank you. Yeah, if you can speak right into that, that's perfect, just like you did. Um, so you're here for one thirty-three West Pleasant Ave. And what I'm gonna do is I'm gonna swear you in. I'm also gonna swear Ann in um uh as this is the first hearing of the day. And uh uh we'll go from there. So if you can raise your right hand. Okay. Uh state your name for the record. Charles Matlaw. Okay. You both uh firm to tell the truth and give accurate information to the best of your ability? Yes. Okay, very good. All right, so let's take this one first. Again, 133 West Pleasant Avenue. Um this is a not-for-profit. So so you're uh here uh uh for an exemption. Okay. Um so this is a vacant lot. Uh uh let me just get some pertinent numbers here. We don't have a lot of people. It's not the process that's it, that's all we need. Okay, very good. Um so we have a current tentative assessed value of four thousand dollars with a land value of four thousand dollars, and the petitioner believes that the fair market value is four thousand dollars. Again, this is a full exemption uh request. Um so with that, what how how is this property used to warrant an exemption? Uh so uh purchased the property in September from the land bank for a dollar. Um, and the reason why they sold me uh the lot was because uh building out a community garden uh for uh McKinley Brighton that's across the street from uh the lot. And so that's my program, the Soar and Growth Scholar Program, and what we do is we generally teach the community the importance of knowing where your food comes from, uh local farmers, partnerships, those type of things. And so I've gotten funding to actually build out the community garden, and it took me a year uh going back and forth with the land bank for them to sell me the property so that I can build the community garden and have a spigot install. Um so yeah, I'm not gonna make any money out the property. Uh as a community garden for the school and the houses uh around the school. Um, and um, yeah, I guess if I'm forced to pay taxes, I'm gonna have to give it back to the land bank because like four thousand dollars a year isn't sustainable uh yeah for me as an organization. You wouldn't be paying four thousand dollars in taxes. Okay, right. What do you what's the approximate on that? That that's that's what the that's that's the uh value uh that's the assessed value that the city puts uh uh on the property.
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