To the Editor:
Syracuse.com got it wrong with the headline, “Syracuse punishes NY for ‘mothballing” apartment high-rise during housing crisis” (Jan. 31, 2024). The story accurately explains that the city denied the property tax exemption for the Harrison House, a 21-story apartment building that SUNY Upstate Hospital has held vacant for 13 years.
Claiming that’s a punishment in the headline, though, is factually incorrect. The Harrison House has no exemption because it doesn’t support a qualifying use under state law. Without anyone living there, the building isn’t supporting Upstate’s tax-exempt mission. The determination is a value-neutral assessment, not a punitive one.
The headline is also an affront to the City’s credentialed assessment professionals. They adhere to New York State Real Property Tax Law and use market-derived data in making determinations regarding the tax status of a property. Assessment is not and cannot be a disciplinary process.
When it comes to understanding and responding to their assessments, property owners need factual information. The headline fuels cynicism and perpetuates misconceptions about property tax determinations. Property owners need to know the process must be fair and equitable.
Assessment changes may be unpleasant, but they are not, as required by law, punishment.
Matt Oja
Commissioner of Assessment
City of Syracuse
Syracuse
