Syracuse Board of Assessment Review Meeting - February 20, 2026

The Syracuse City Board of Assessment Review met on February 20, 2026, to hear property assessment appeals and tax exemption requests. The board heard testimony from multiple petitioners, including homeowners, commercial property representatives, nonprofits, and Syracuse University. Discussions covered property values, vacancy rates, environmental issues, litigation status, and exemption eligibility. The meeting concluded with the board entering executive session to deliberate on all hearings.

Public Comments & Testimony

• 214 Lafayette Road – The homeowner petitioner described her property as well-kept but negatively impacted by adjacent Knob Hill (overgrown lot, drainage issues). She reported an assessment increase from $74,000 to $85,000 and expressed concerns about street oiling charges. She requested an assessed value of $67,600. The city recommended $75,000. The board took the matter under advisement.

Discussion Items

• 329 West Kirkpatrick St & 310 West Kirkpatrick St (Aloft Hotel and parking lot) – Mary Hunter represented the hotel (134 rooms) and adjacent parking lot. A prior litigation stipulation had expired. Hotel occupancy averaged 64–70%. The board noted the local hospitality market has tightened due to loss of keys and expressed a need to analyze financials more carefully. The parking lot's improvements may be fully depreciated. Board held for further review.
• 128 Spencer St (shell building on 8.13 acres) – A retaining wall remains; assessment increased from $1.601M to $2.026M. Environmental issues have not been remediated. The petitioner requested $2M in value. The board noted land comps support current assessment but left room for compromise.
• 100-26 South Salina & 119-33 South Clinton (Atrium building and parking lot) – Vacancy increasing; an appraisal from last year indicated $10M market value. The city offered a stipulation to an assessed value of $5.2M for the building (down from $5.75M), with the parking lot unchanged. The petitioner's representative agreed to discuss with the client.
• 501-23 South Salina St (former Circus Hotel parking garage) – Closed for two years, under contract for $3.435M; closing scheduled for the day of the hearing. The board requested an inspection before making a decision.
• 401 South Clinton St (Armory parking garage) – Only 100 of 280 spaces usable due to condition. The board indicated diminished value from deferred maintenance is not a reason to reduce assessment.
• 100 North Salina St (Bank of America building) – 21 apartments plus commercial space; Bank of America vacated an entire floor (6,400 sq ft). The board requested an inspection.
• 620 Erie Blvd West – 108,914 sq ft net rentable with high common area factor (140,000+ sq ft improvement). The board requested an inspection.
• 861 West Hiawatha Blvd – Vacant commercial land formerly used for petroleum storage; assessment increased due to demolition. A Phase II environmental study is underway. The board will review and consider wiggle room.
• 455 North Franklin St – Office building; appraisal submitted for refinancing. The board will review and counteroffer.
• 404 University Av (student housing – American Campus Communities) – 56 units/153 beds. Competition from new dorm construction is rising; petitioner requested market value of $14.85M (assessment $7.722M). The board will run its own analysis.
• 506 Nichols Ave & 515 South Midler Ave (church properties) – Exemption request. The church argued that both properties are used for religious purposes (counseling, caretaker housing, ministry). The city contended that the uses do not meet exemption criteria. The board requested an advisory opinion from New York State Real Property Tax Law and will review further.
• 2323 South Salina St (Cafe Sankofa – nonprofit) – A 501(c)(3) providing health and wellness services. The applicant reported inheriting $68,000 in tax debt but is current on payments. About 75% of revenue comes from membership dues, 25% from event space rentals. The board held for further review.
• 405 East Division St – Four-unit building (storefront closed, two apartments rented). The owner reported a loss; assessment increased from $60,000 to $100,000. The board took under advisement.
• 127 South Av, 907½ Willis Ave, 207 Ludington St, 320 North Midler Ave – Apartment buildings represented by Brennan Mason. 127 South Av had a fire on February 5, 2026, displacing 20 people; damage assessment is pending. The property is not in litigation but the other three are. Purchase prices from May 2023 were cited. The board requested additional documentation for 907½ Willis.
• 300 Waverly Av (Syracuse University former sorority house) – Donated to the university in 2025, to be renovated and used as a Greek Life meeting space. Full exemption requested under RPTL §428. The board requested an inspection.
• 200-10 Waverly Av (Shine Student Center – Syracuse University) – In litigation at the Appellate Division. The city contends that about 9–10% of the building (food court area and campus store) should be taxable. SU argued that the entire building is student-centric and open to the public, with 95–99% of patrons being university-affiliated. The board noted the litigation and accepted confidential financial materials under a confidentiality agreement.

Key Outcomes

• Several properties were held for further review with decisions to be sent by the first week of April: 214 Lafayette Road, Aloft Hotel parking lot, 128 Spencer, 405 East Division, Cafe Sankofa (2323 South Salina), and the church exemption properties.
• The Atrium building received a city stipulation of $5.2M assessed value; petitioner to respond.
• Inspections were requested for: 501-23 South Salina (parking garage), 100 North Salina, 620 Erie Blvd West, 300 Waverly (SU sorority house), and possibly others.
• No-shows (1819 West Genesee St, 435 Rich St, 431-33 Rich St) – the city requested dismissal with prejudice for failure to appear. The board will decide in executive session.
• The board entered executive session to deliberate on all hearings from the February 2026 session.