NY Real Prop Tax L § 523-B (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1-A - Administrative Review of Assessments 523-B - Assessment Review Commission.

§  523-b. Assessment review commission. 1. The county of Nassau acting through its local legislative body is hereby authorized and empowered to adopt  the  following  as  an  alternative  to  section   five   hundred twenty-three of this title.   2.  (a)  There  shall be an assessment review commission to consist of nine commissioners who  shall  be  appointed  by  the  county  executive subject  to approval of the legislature, for a term of five years except as specified in paragraph (c)  of  this  subdivision.  One  commissioner shall  be designated chairman and shall serve for a term of three years. Each commissioner shall have at least five years business experience  in the  field  of  real estate or real estate law or experience in a public agency or municipal department and shall attend such training courses as shall be prescribed by the commissioner pursuant to section five hundred twenty-three of this title. No more than six commissioners shall at  any one time be enrolled voters of the same political party.  (b)  The members of the board of assessment review serving immediately prior to the creation of  the  assessment  review  commission  shall  be appointed  to  initial  terms  as commissioners of the assessment review commission.  (c) The terms of the nine commissioners first  appointed  pursuant  to this  section  shall  be  two  members for one year, two members for two years, two members for three years, two members for four years, and  one member for five years.  (d) The assessment review commission shall be charged with the duty of reviewing  and correcting all assessments of real property made pursuant to the provisions of title one of this article.  (e) The compensation for the commissioners of  the  assessment  review commission  shall  be  determined  and  fixed by resolution of the local legislative body.   3. (a) Every commissioner shall exercise such other powers and  duties as  the  chairman may from time to time assign to such commissioner. The chairman may, at his or her discretion, permit individual  commissioners to hear and determine complaints filed in accordance with this section.  (b)  Such commission shall recommend to the local legislative body any necessary regulations of the commission, the rules of procedure  of  the commission and rules for conduct of the commission not inconsistent with the  provisions  of this chapter. The local legislative body shall adopt any such rules and regulations as it deems necessary.  (c) The commission shall have the power,  within  the  limits  of  the appropriation  made  by  the local governing body, to employ or contract with such appraisers and other employees as  may  be  necessary  in  the performance of the duties of the commission. However, any contract which exceeds  a term of one year or is for an amount in excess of twenty-five thousand dollars  shall  be  subject  to  such  approval  as  the  local legislative  body shall deem to be necessary. Similarly, no person, firm or entity shall  be  awarded  any  contracts  the  aggregate  amount  of expenditures  under  which exceeds one hundred thousand dollars over any one year period without such prior approval.  (d) Commissioners  and  others  appointed  to  the  assessment  review commission  shall  be  required  to disclose on a form prescribed by the commissioner any direct or indirect interest in a property for  which  a complaint  has  been  filed.  Such  disclosure  shall  be filed with the chairman of the board of assessors of the taxing district for which they serve, on or before the date when the commission submits  the  statement of  assessment  changes  pursuant  to  subdivision three of section five hundred twenty-five of this  title.  Any  member  of  a  commission  who knowingly  and  intentionally  fails  to disclose such interest shall be subject to a civil fine of two  hundred  fifty  dollars  for  each  such  omission  with respect to property for which a complaint has been filed. The chairman of the board of assessors of the assessing unit may recover in the name of such assessing unit in a civil action  commenced  in  any court  of  competent  jurisdiction such civil penalty in addition to any actual damages incurred by the assessing unit.  Any  recovery  shall  be deposited  to  the  general  fund of the assessing unit. For purposes of this subdivision, a member of the assessment review commission shall  be deemed to have a direct or indirect interest in any property for which a complaint  has  been filed when the member, spouse, or any of his or her minor children:  (i) is the owner of such property; or  (ii) is an officer, director, partner or employee of an  entity  which is an owner or lessee of such property; or  (iii)  is  an officer, director, partner or associate of a law firm or real estate firm which has a financial interest with the owner or lessee of such property; or  (iv) legally or beneficially owns or controls stock of  a  corporation which  is  an  owner  or  lessee  of  such  property, provided, however, ownership of stock shall not constitute an interest where such stock  is listed  on  a  major  stock  exchange or is sold on the over the counter market and the value thereof is less than ten thousand dollars.   4. The assessment review commission may appoint a secretary who  shall perform  such confidential duties and such other duties as are necessary to enable the assessment review commission to properly  and  efficiently carry  out the provisions of this title. All appraisal support personnel shall  have  a  minimum  of  three  years  of   professional   appraisal experience. The compensation of the secretary and such appraisal support personnel shall be fixed by the local legislative body.   5.  The  chairman,  a  commissioner or their representatives may, when accompanied by  the  petitioner,  enter  upon  real  property  and  into buildings  and structures upon notice by certified or registered mail to the petitioner, after the filing of the  complaint  in  accordance  with this  section,  to ascertain the character of the property. The chairman or commissioner may designate persons to act on the commission's  behalf for  the  purposes  of this subdivision. The willful failure, neglect or refusal by the person whose real property is assessed,  or  his  or  her agent  or  representative,  to  permit such entry upon real property and into buildings and structures may, in the discretion of the  commission, result  in the denial of the complaint filed with the commission thereby denying administrative review and relief.   6. Application for correction of assessment for taxation.  (a)  During the  period  from  January  second  through  March  first, any person or corporation claiming to be aggrieved by the assessment  of  real  estate may  apply  for correction of such assessment. Such application shall be duly verified by a person having personal knowledge of the facts  stated therein,  provided  that  if  the application is signed by someone other than the person  or  an  officer  of  the  corporation  claiming  to  be aggrieved,  the application must be accompanied by a duly executed power of attorney or authorization or as otherwise prescribed by the rules and regulations of the commission.  (b) The grounds for reviewing an assessment shall be as prescribed  in subdivision two of section five hundred twenty-four of this title.  (c)  The  application  with respect to an assessment shall be on state approved forms prescribed  by  the  commission,  and  shall  contain  an estimate  of  the  value  of  the  property,  a statement specifying the grounds for review, and the reduction in assessed valuation  or  taxable assessed  valuation  or  change  in  class  designation or allocation of assessed valuation sought. Any form prescribed by the  commission  shall  be  available  not less than ninety days prior to the publication of the tentative assessment roll. The commission shall allow the correction  of errors and omissions in otherwise duly completed applications, including applications  made  on state prescribed or approved forms other than the forms currently prescribed by the commission.  (d) The filing of a completed  application  in  the  manner  and  form adopted  shall  be a prerequisite to the review by the commission and to the review of a final determination of the  commission  as  provided  in this  section.  Where  an application is determined to be defective, the commission shall notify the applicant of such  defect  or  defects,  and provide  him  or her with the opportunity to cure such defect or defects within thirty-five days from the date of the mailing of the  notice.  If the  defects  are not cured after the expiration of such thirty-five day period, the defective application shall be dismissed by  the  commission thereby denying administrative review and relief.  (e)  For  income  producing  real  property,  when  an  application is submitted by an applicant for correction of assessment for taxation, all income received or accrued and all expenses paid or incurred in the real estate operation of the  property,  shall  be  submitted  and  filed  as prescribed  by the rules of the commission. Such statements with respect to income received or accrued and expenses paid  or  incurred  shall  be provided  as a condition precedent to a review of the application. If no such statement is provided with the application,  the  commission  shall not  grant  a  hearing  or  make an adjustment to the assessment for any years under review otherwise than in accordance with the  provisions  of this  article.    The  failure  to  provide  such  statements may in the discretion of the commission result in a dismissal  of  the  application thereby denying administrative review and relief.  (f)  The commission may provide for electronic filing of applications. An application shall be timely filed if on or before the date  specified in  paragraph  (a)  of this subdivision it is delivered or mailed to the office of the commission or transmitted by electronic means  adopted  by the commission.  (g)  For  purposes of this section, the "applicant" shall be the owner or other person aggrieved by the assessment. Whenever the commission  is to provide a notice to the applicant it shall provide such notice to the attorney  for  the  applicant if the applicant is represented by counsel or, if not so represented, then to the applicant or an agent  designated in  the  application.  The  commission  may,  with  the  consent  of the applicant or the applicant's attorney or  agent,  transmit  notices  and accept  responses  to  notices  by  electronic  means,  in  which  event references in this section to mailing of notices or receiving  responses to  notices  shall  be deemed to include transmission by such electronic means.  (h) For purposes of this section, any application, notice or  response made  by  mail  shall  be  deemed  made when mailed, as evidenced by the postmark, and any application, notice or  response  made  by  electronic means  adopted  by the commission shall be deemed made when transmitted. The term "mail" shall include delivery by a designated delivery service, as defined in this paragraph, and the term "postmark" shall include  any date  recorded  or  marked  by  such  service in the manner described in section seventy-five hundred two of the internal revenue code. The  term "designated  delivery  service" shall mean a delivery service designated by the secretary of the  treasury  of  the  United  States  pursuant  to section  seventy-five  hundred two of the internal revenue code, subject to any withdrawals and additions made pursuant to  subparagraph  (A)  of paragraph two of subsection (a) of section six hundred ninety-one of the tax law.    7.  (a)  The  commission  shall  meet  throughout  the  year  and  may reasonably compel the  attendance  of  witnesses,  administer  oaths  or affirmations  and  examine applicants and other witnesses under oath. If the person whose real property is assessed,  or  his  or  her  agent  or representative,  shall  willfully  neglect or refuse to attend and be so examined, or to answer any question put to him or her  relevant  to  the application  or  assessment,  such  person  shall not be entitled to any reduction of the assessment subject to the application. Minutes  of  the examination of every person examined upon the hearing of any application for  correction  shall  be  taken  and  filed  with  the commission. The authorized representative of the board of assessors shall have the right to be heard on any application for correction and  his  or  her  remarks with  respect to any application for correction shall be recorded in the minutes of the commission. All oral and written testimony taken  by  the commission,  by  a  commissioner,  or  by  an employee of the commission authorized to take testimony on applications shall  constitute  part  of the record of the proceedings upon an assessment. The commission may act on  applications  and  make  determinations  on assessments as a body or through a commissioner or hearing officer authorized by the  commission. As  used  in  this section, "commission" shall mean, as appropriate, the assessment review  commission  or  a  commissioner  or  hearing  officer authorized  by  the assessment review commission to act pursuant to this section.  (b) The commission shall determine the  final  assessed  valuation  or taxable  assessed  valuation,  or  the  actual  assessment or transition assessment, or the proper class designation of the real property of each applicant. The final assessed valuation or taxable assessed valuation of real property may be the same as or less than  the  original  assessment or,  if  determined  to  be unlawful, the same shall be ordered stricken from the roll or where appropriate entered on the exempt portion of  the roll.  If  it is determined that the real property is misclassified, the correct class designation or allocation of assessed valuation  shall  be entered on the roll by the board of assessors.   * 8.  The  final determination of the commission upon applications for the correction of an assessment already  heard  shall  be  rendered  not later  than  the  tenth  day  of March in the year following the year in which the tentative assessment roll is published, or such later date  as may  be  permitted  by  the  board of assessors, in order that the final assessment roll may be prepared for publication on  the  first  business day  in  April;  provided,  however, that the commission may continue to take testimony and render determinations on applications  subsequent  to March tenth. The board of assessors, upon receipt of such determination, shall correct its assessment rolls. The receiver of taxes of any town in which  the  property  is  situated  shall  issue  corrected tax bills in accordance with such determination within thirty days after entry  of  a final determination by the commission.   * NB Effective until June 30, 2022   * 8.  The  final determination of the commission upon applications for the correction of an assessment already  heard  shall  be  rendered  not later  than  the  tenth  day of March in the year in which the tentative assessment roll is published, or such later date as may be permitted  by the  board  of assessors, in order that the final assessment roll may be prepared for publication on the first business day in  April;  provided, however,  that  the commission may continue to take testimony and render determinations on applications subsequent to March tenth. The  board  of assessors,  upon  receipt  of  such  determination,  shall  correct  its assessment rolls. The receiver  of  taxes  of  any  town  in  which  the property  is situated shall issue corrected tax bills in accordance with  such  determination  within  thirty  days  after  entry   of   a   final determination by the commission.   * NB Effective June 30, 2022   9.  Pursuant  to subdivision eight of this section, the commission may determine the issues relating to the grievance and resolve  the  current and  the  immediately  previous  two  tax years' outstanding assessments challenges  in  accordance  with  this  article  and  may   enter   into stipulations  and,  where  necessary,  judgments with notice of entry in settlement of such challenges. If the tax  shall  have  been  paid,  the county  treasurer  is  authorized  to  refund  any excess tax paid, with interest thereon. A determination of the commission shall have the  same effect  as an order of a court of competent jurisdiction for purposes of any act authorizing the issuance of debt instruments for  the  financing of tax refunds.   10.  On  or before April first, each year the commission shall mail to each applicant, who has filed an application for the correction  of  the assessment,   a   notice  of  the  commission's  determination  of  such applicant's assessment. Such notice shall also contain the statement  as to  the  final  determination  of the assessment review commission, or a statement that the commission has not yet made a determination as to the final assessed valuation which shall be made as soon as the  petitioners application  is  reviewed  or  heard.  If  the  applicants property is a property defined in subdivision one of section eighteen hundred  two  of this  chapter  as "Class 1", the commissions determination shall contain the statement: "If you are dissatisfied with the  determination  of  the Assessment  Review  Commission  and  you  are the owner of a one, two or three family residential structure or residential real property not more than three stories in height held  in  condominium  form  of  ownership, provided  that  no dwelling unit therein previously was on an assessment roll as a dwelling unit in other than condominium form of ownership, and you reside at such residence, you  may  seek  judicial  review  of  your assessment  either under title one of article seven of the real property tax law or under small claims assessment review law  provided  by  title one-A  of article seven of the real property tax law." Such notice shall also state that the last date to file petitions for judicial review  and the  location  where  small  claims  assessment  review petitions may be obtained.   Each applicant that has filed an application of a property as  defined in  subdivision  one  of section eighteen hundred two of this chapter as "Class 2", "Class 3" or "Class 4", shall receive  a  notice  as  to  the final  determination  of the assessment review commission or a statement that the commission has not yet made a determination  as  to  the  final assessed  valuation  which  shall  be  made  as  soon as the petitioners application is reviewed or heard. Such applicants  determinations  shall contain  the  statement: "If you are dissatisfied with the determination of the Assessment Review Commission you may seek judicial review of your assessment under title one of article seven of  the  real  property  tax law."  Such  notice shall also state the last date to file petitions for judicial review. A final determination when rendered shall  contain  the same  statement.  Failure  to  mail  any  such  notice or failure of the applicant to receive the same shall  not  affect  the  validity  of  the assessment.   11.  A  proceeding  to  review  or  correct  on  the  merits any final determination of the assessment review commission may be had as provided by  law,  and  if  brought  to  review  a  determination  mentioned   in subdivision  seven  of  this  section must be commenced on or before the last business day of April after final  completion  and  filing  of  the assessment  roll  containing such assessment, as provided in appropriate  provisions of this chapter or within thirty days after notice of a final determination has been made and sent to the applicant.   12.  If  any  part  or  provision  of  this section or the application thereof to any person, entity or circumstance shall be adjudged  invalid by  any court of competent jurisdiction, such judgment shall be confined in its operation to that part, provision or application of this  section directly  involved  in  the  controversy  for  which  such  judgment was rendered and shall not be deemed to affect or impair the validity of the remainder of this section to the application thereof to  other  persons, entities or circumstances.