Mike Fouassier - Transparency, Equity, and the Case for Keeping Property Tax Local

Mike Fouassier has seen property tax assessment from nearly every angle. He started his career with the State of New York, spent twelve years as Director of Operations and Quality Assurance for New York City's assessment office, and now serves as Assessor for the Town of Ossining in Westchester County. Along the way, he earned a PhD with a dissertation focused on inequities built into certain assessment systems. His perspective blends academic depth with the kind of ground-level pragmatism that only comes from sitting across the table from homeowners and explaining how their tax bill was calculated.

In a recent conversation on Assessment Matters, Mike made a case that cuts to the heart of what makes property tax work—or fail: the public has to understand their assessment for the system to maintain legitimacy.

Start With a Number That Makes Sense

Mike's single biggest recommendation for improving property tax nationally is straightforward: frequent reappraisals at 100% of full market value. In Ossining, that's exactly what they do. There are no assessment caps, no transitional values, no fractional assessments. When a homeowner sits down with Mike, there's one number on the table, and it should approximate what they'd agree their property is worth.

Contrast that with jurisdictions where true cash value gets reduced to a fraction, capped, layered with exemptions, and filtered through formulas that even many assessors struggle to explain. "At that point, the eyes have rolled over in their head and they just don't understand," Mike said. "It's really confusing. People are frustrated."

Assessment limitations—caps on how much a value can increase year over year—were designed decades ago to protect homeowners from sudden tax spikes. Mike acknowledges that legislative intent. But he's also clear-eyed about the long-term consequence: those caps erode equity within the roll over time. Properties with similar market values end up with wildly different assessed values based solely on when they last changed hands. It's a sticky problem, and Mike wishes the municipalities that adopted those laws well as they try to find their way out.

The Best Tax We Have—If We Administer It Well

Mike frames the property tax not just as a revenue mechanism but as a governance tool. The ad valorem concept—tax based on value—has a 2,000-year pedigree rooted in the idea that those with more valuable assets have a greater ability and responsibility to contribute. He's quick to note that this paradigm doesn't always hold in 2025, when many homeowners are property rich but cash poor.

But the deeper argument is about democratic participation. When you pay locally, you're buying in. You have standing to show up at a town meeting and challenge how your money is spent. Mike has traveled internationally and seen what happens when all funding flows from a national level: local buy-in evaporates, and with it, a form of participatory governance that's hard to replicate.

"The legitimacy of the property tax is almost entirely dependent upon transparency and explaining to the public what it is that we do and that we do it fairly and equitably," he said. That means assessors need to engage the public beyond grievance day—welcoming people into the office, unpacking complicated tax policy, and matching homeowners with exemptions they may not know they're entitled to.

Mike noted that a surprising number of eligible residents don't take advantage of senior citizen exemptions, disability abatements, veteran benefits, and income-based programs. Half the time his office talks about value; the other half is spent making sure people are receiving every benefit available to them.

Technology as a Force Multiplier

Having worked in New York City alongside professional cartographers, geospatial data intelligence teams, and cutting-edge modeling groups, Mike has seen what's possible at scale. Now in a smaller jurisdiction, he's finding ways to bring some of that capability to Ossining through Esri tools, open-source platforms, and AI.

The most immediate AI application he's found valuable is generating preliminary appraisals for petition workups. When a homeowner challenges their assessment, the office needs to produce a defensible appraisal—or acknowledge the value was too high. That process used to consume significant staff time. With AI handling the initial production using the office's own adjustments and comparable data, what took weeks can now happen in days. The product is better, more consistent, and ready to present to a hearing officer or the public.

But Mike is careful to balance technology enthusiasm with the human element. "We also don't want to lose touch with the day-to-day work of it. We need to be out in the streets talking to people, looking at homes." Technology should create efficiency so assessors can spend more time where it matters most—face to face with the community.

Building the Pipeline

The talent shortage in assessment is real, and Mike sees it from both the large-jurisdiction and small-jurisdiction perspective. In New York City, the challenge was retention—keeping talented people engaged and compensated in an expensive metro area. In a smaller town, it's finding qualified candidates who even know this career path exists.

His advice to the industry: do a better job of getting in front of career counselors, civil service commissions, and young professionals. Too many people go through school without knowing that assessment administration is an option. If they like real estate, enjoy working with people, and have a background in accounting, social sciences, or related fields, they could be exactly who municipalities are looking for.

To his younger self, Mike would say: the sky is the limit. Get involved beyond your local office. Join your state association. Engage with IAAO. The assessment world is broader than most newcomers realize, and it can lead to careers in technology, consulting, research, and beyond.

The Takeaway

Mike Fouassier's career arc—from state employee to big-city operations director to small-town assessor—illustrates something important about this field. The work scales, but the principles don't change. Transparency, equity, public engagement, and a willingness to meet people where they are: these are the things that make property tax legitimate in the eyes of the people who pay it. Technology can make us faster and more accurate, but the human connection—sitting down with a homeowner and turning on a light bulb—remains the most rewarding part of the job.