South Bristol, N.Y. - Billionaire Tom Golisano will not get a goose poop tax break after all.

The South Bristol Board of Assessment Review has ruled against Golisano's argument that the value of his $5.7-million Canandaigua Lake property should be lowered because geese are pooping on the lawn.

Golisano appeared in person at the town's Grievance Day hearing last month.

Golisano resorted to goose poop in order to grandstand on his bigger argument that property is not equally valued for tax purposes in New York state. It's a chaotic system with ill-trained assessors in hundreds of localities trying to negotiate confusing state laws, he argues.

Golisano is collecting names for a class-action lawsuit. His effort is called Tax My Property Fairly.

Golisano, who ran unsuccessfully three times for governor, moved to Florida to protest New York's high taxes. Florida residency saves him about $14,000 a day in income taxes, but he still pays about $212,000 in property taxes on two New York properties.

The town of South Bristol values one of those properties at $5.7 million.

Last month, Golisano asked the town to cut the assessed value in half, which would cut his property taxes in an amount equal to the salary he would have to pay someone and his dogs to live in the house year-round and chase the fowl visitors away. That would cost about $75,000, by his estimate.

Golisano has withheld his latest property tax bill in protest. He said he would pay that bill only at the point of foreclosure, then withhold taxes again.

The assessment review board made no comments in the ruling, Assessor Valary Muscarella said.

Golisano has not commented.

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