City Council Assessment Record (2021–2026)

Large property owners challenge assessments through the courts. Walgreens, Nexstar Broadcasting, Community Bank, and others filed tax certiorari proceedings — lawsuits claiming their assessments are too high. Most end with the city agreeing to lower the assessment. These are settled quietly by the city's lawyers (the Corporation Counsel) and approved by the Council with no public discussion of whether the underlying assessments were right. Residential owners, who have no legal department, have no comparable mechanism — their route is the grievance process.

The assessor who held office for 18 years retired in 2025. Bruce Stanko, Elmira's assessor since at least 2007, retired March 31, 2025. Michelle Murray was appointed to replace him. Stanko was subsequently appointed to the Board of Assessment Review — the body that hears grievances challenging assessments he set.