One of the main reasons homeowners cite for not challenging their Property Tax Assessments is that they are afraid that town officials will want to come into their homes. In my experience, having handled close to one thousand Tax Grievances, in Westchester and Putnam Counties, very few municipalities ever request inspections. The main reason for this is probably lack of time and man power.
However, if a town does request an inspection the homeowner does not have to grant it, due to their right to privacy. As a result, this really should not be a big concern and should not prevent homeowners from seeking a fair assessment.
If the town does request an inspection it is best to accomodate them, if possible. I have found that the best results are often achieved through cooperation, but it is certainly not a requirement.
What reasons do you or your clients have for not reviewing and challenging Property Tax Assessments? I would love to hear them.