NY Real Prop Tax L § 730 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 730 - Procedure to Review Small Claims.

§ 730. Procedure to review small claims. 1. The chief administrator of the  courts  shall establish a small claims assessment review program in the supreme court. An owner of real property claiming to be aggrieved by an assessment on real property on the ground  that  such  assessment  is unequal  or  excessive  may  file a petition for review pursuant to this article provided that:  (a) the property owner shall have first filed a complaint pursuant  to section  five  hundred  twenty-four or section fourteen hundred eight of this chapter or the provisions of a local law or charter  providing  for administrative review of assessments;  (b)  the  property  is:  (i)  improved  by  a one, two or three family owner-occupied structure used exclusively for residential purposes other than property subject to the  assessment  limitations  of  section  five hundred  eighty-one  of  this  chapter  and  article  nine-B of the real property law or (ii) the property is unimproved and is not of sufficient size as determined by the assessing unit or special  assessing  unit  to contain a one, two or three family residential structure;  (c)  the  equalized value of the property does not exceed four hundred fifty thousand dollars or, in the event  such  equalized  value  exceeds four  hundred  fifty  thousand  dollars,  the total assessment reduction requested does not exceed twenty-five percent of the assessed  value  of the property; and  (d)  the  petition  shall  not  request  an assessment lower than that requested in the  complaint  filed  pursuant  to  section  five  hundred twenty-four  or fourteen hundred eight of this chapter or the provisions of a local  law  or  charter  providing  for  administrative  review  of assessments.   For  the  purpose of this section, the equalized value of the property shall equal the assessed value of  the  property  divided  by  the  most recent  equalization  rate  or, in the case of a special assessing unit, the most recent class one ratio, when established. In  the  event  there has  been  a  material  change  in  the  level of assessment the special equalization rate shall be used to determine the equalized value of  the property.   An  owner  of real property who qualifies under paragraphs (a) through (d) of this subdivision shall also include:  (i) a person or persons whose real property is held  in  trust  solely for  the benefit of such person or persons if the property serves as the primary residence of such person or persons and the  trust  which  holds title  to  the  property  was  lawfully created to hold title solely for estate planning and asset protection purposes; and  (ii) a person or persons who reside in real property which is owned by a limited partnership if the property serves as the primary residence of such person or persons and said limited partnership does not  engage  in any  commercial  activity, was lawfully created to hold title solely for estate planning  and  asset  protection  purposes  and  the  partner  or partners  who  primarily  reside  thereon personally pay all of the real property taxes and other costs associated with the property's ownership.   2. Upon determining any such complaint every real property  tax  board of  assessment  review  shall  inform  every  owner of one, two or three family owner-occupied residential real property in writing of the  right to  small claims assessment review in the manner provided by subdivision four of section five hundred twenty-five of this  chapter.  Such  notice shall  specify  the  last  date on which petitions must be filed and the location where small claims assessment review forms may be obtained. The petition form for small claims assessment review shall  be  provided  to such  property  owner,  upon  request, at no cost in accordance with the  rules promulgated pursuant to section seven hundred thirty-seven of this title.   3.  The  petition  for  review  pursuant  to this title shall be filed within thirty  days  after  the  completion  and  filing  of  the  final assessment  roll  containing  such  assessment  or,  in  a  city  with a population of one million  or  more,  before  the  twenty-fifth  day  of October  following the time when the determination sought to be reviewed was made, in accordance with the rules promulgated pursuant  to  section seven  hundred thirty-seven of this title. A fee of thirty dollars shall be paid upon filing of each  petition,  which  shall  be  the  sole  fee required for petitions filed pursuant to this title. The county clerk of each  county  outside  the city of New York shall retain five dollars of each filing fee and shall pay the balance  of  each  fee  to  the  state commissioner  of  taxation  and  finance as provided in paragraph (e) of subdivision two of section thirty-nine of the  judiciary  law.  For  the purposes  of  this  section  an  assessment roll shall not be considered finally completed and filed until the last day provided by law  for  the filing of such assessment roll or until notice thereof has been given as required by law, whichever is later. Failure to file the petition within such  time  shall  constitute a complete defense to the petition and the petition must be dismissed.   4. The petition form for  small  claims  assessment  review  shall  be prescribed by the office of court administration after consultation with the  commissioner.  Such  form shall require the petitioner to set forth his name, address and  telephone  number,  a  description  of  the  real property for which small claims assessment review is sought, the name of the  assessing  unit  having  made  the  assessment,  the  amount of the assessment and  of  the  reduction  in  assessed  valuation  or  taxable assessed  valuation  requested,  each  tax  district which utilizes such assessment and the tax rate or adjusted tax rate of each tax district or consolidated tax rate, if applicable, a concise statement of the  ground or grounds upon which review is sought and any such other information as may be required by the office of court administration.   5. No petition for small claims assessment review shall relate to more than one parcel of real property.   6. The petition may be made by a person who has knowledge of the facts stated therein and who is authorized in writing by the property owner to file  such  petition.  Such written authorization must be made a part of such petition and bear a date within the same calendar year during which the complaint is filed.   7. Commencement of a proceeding under this article shall not stay  the proceedings   of  the  assessors  or  other  persons  against  whom  the proceeding is maintained or to whom the assessment is delivered,  to  be acted upon according to law.   8.  The  petitioner  shall mail a copy of the petition within ten days from the date of filing with the clerk of the supreme court to: (a)  the clerk  of  the  assessing  unit named in the petition, or if there be no such clerk, then to the officer who performs  the  customary  duties  of that  official, or to the president of the tax commission in a city with a population of more than one million and having a tax  commission;  (b) the assessor or chairman of the board of assessors of the assessing unit named  in  the  petition; (c) the clerk of any school district, except a school district governed by the provisions of article fifty-two  of  the education  law,  within which any part of the real property on which the assessment to be reviewed is located, or if there be  no  clerk  or  the clerk's  name and address cannot be obtained, then to a trustee; (d) the treasurer of any county in which  any  part  of  the  real  property  is located; and (e) the clerk of a village which has enacted a local law as  provided  in  subdivision  three of section fourteen hundred two of this chapter if the assessment to be reviewed is on a parcel  located  within such  village.  Service  upon  the  clerk of the assessing unit or other appropriate  official  specified  in  paragraph  (a) of this subdivision shall be made by personal delivery or by certified mail, return  receipt requested.  In  the event that service is made by personal delivery, the clerk of the assessing unit or other appropriate person shall provide  a receipt  for such service to the petitioner stating the date and time of service. Neither the school district, county nor such village  shall  be deemed to have been made a party to the proceeding.