reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 727 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 727 - Prohibition Against Change in Assessment Following Litigation.

§  727. Prohibition against change in assessment following litigation. 1. Except as hereinafter provided, and except as to any parcel  of  real property  located  within a special assessing unit as defined in article eighteen of this chapter where an assessment being reviewed pursuant  to this   article   is   found   to  be  unlawful,  unequal,  excessive  or misclassified by final court order or judgment, the  assessed  valuation so  determined shall not be changed for such property for the next three succeeding assessment rolls prepared on the basis of the  three  taxable status  dates  next occurring on or after the taxable status date of the most recent assessment under review in the proceeding  subject  to  such final  order  or  judgment.   Where the assessor or other local official having custody and control of the assessment roll receives notice of the order or judgment subsequent to the filing of the next assessment  roll, he  or  she  is authorized and directed to correct the entry of assessed valuation on the assessment roll to conform to the  provisions  of  this section.   2.  An assessment on property subject to the provisions of subdivision one of this section may be changed on an assessment roll where:  (a) There is a revaluation or update  of  all  real  property  on  the assessment roll;  (b)  There  is  a revaluation or update in a special assessing unit of all real property of the same class;  (c) There has been a physical change (improvement) to the property;  (d) The zoning of such property has changed;  (e) Such property has been altered by fire, demolition, destruction or similar catastrophe;  (f) An action has been taken by any office of the  federal,  state  or local  government  which caused a discernible change in the general area where the property is located which directly impacts on property values;  (g) There has been a change  in  the  occupancy  rate  of  twenty-five percent  or  greater  in  a  building located on a property which is not eligible for an assessment review under  title  one-A  of  this  article (small claims assessment review);  (h)  The  owner  of  the  property  becomes  eligible or ineligible to receive an exemption; or  (i) The use or classification of the property has changed.   3.  No petition for review of the assessment on such property shall be filed while the provisions  of  subdivision  one  of  this  section  are applicable to such property.
NY Real Prop Tax L § 729 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 729 - Definitions.

§ 729. Definitions. When used in this title:   1.  "Assessed  valuation"  or "assessed value" means the determination made by assessors or the board of assessment review of the valuation  of real property, including the valuation of exempt real property.   2.  "Excessive  assessment"  or an assessment which is excessive shall mean and include:  (a) an entry on an assessment roll of the assessed valuation  of  real property which exceeds the full value of such real property; or  (b)  an  entry on an assessment roll of the taxable assessed valuation of real property which is excessive because the real property failed  to receive  all  or  a  portion  of  a  partial exemption to which the real property or owner thereof is entitled pursuant to  the  law  authorizing the partial exemption.   3.  "Taxable assessed valuation" or "taxable assessed value" means the assessed valuation of real property less partial exemptions.   3-a. "Tax district"  means  a  county,  city,  town,  village,  school district  or  special district by or on behalf of which a tax or special ad valorem levy is imposed.   4. "Unequal assessment" or an assessment which is unequal  shall  mean and include:  (a)  an  entry on an assessment roll of the assessed valuation of real property improved by a one, two or three  family  residential  structure which  is  made  at  a  higher  proportion  of  full value than assessed valuation of other residential real property on the same roll; or  (b) an entry on an assessment roll of the assessed valuation  of  real property  which  is  made  at a higher proportion of full value than the assessed valuation of all real property on the same roll.
NY Real Prop Tax L § 731 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 731 - Appointment of Hearing Officers.

§  731. Appointment of hearing officers. 1. The chief administrator of the courts shall appoint  a  panel  of  small  claims  hearing  officers selected  from  persons requesting to serve as such hearing officers who shall have submitted resumes of qualifications.  Hearing officers to  be appointed  to  the  panel  shall  be  qualified  by  training, interest, experience, temperament and knowledge of real  property  assessment  and valuation  practices and provisions of state and local law governing the making of assessments, but need not be attorneys  at  law.    The  chief administrator  of  the  court shall randomly assign a hearing officer or hearing officers, or may assign a judicial  hearing  officer  designated pursuant  to  article  twenty-two  of  the  judiciary law, to conduct an informal hearing on the petition for  review  with  the  applicants  for small  claims  and a representative of the assessing unit which made the assessment sought to be reviewed. Hearing  officers  assigned  shall  be familiar  with  the assessing unit in which the real property subject to review is located, and shall not possess any  conflict  of  interest  as defined  by  the  public officers law with regard to the petitions to be heard. Hearing officers shall  be  compensated  for  their  services  in accordance   with  a  fee  schedule  to  be  established  by  the  chief administrator of the courts.  For purposes of subdivisions two and three of this section and  the  other  provisions  of  this  title,  the  term "hearing officer" shall include a judicial hearing officer.   2.  A  hearing  officer  shall  disqualify  himself  or herself from a hearing where such officer possesses a conflict of interest  as  defined by  the  public officers law. Such hearing officer shall also disqualify himself or herself from a hearing  where  such  hearing  officer  has  a direct  or  indirect  interest  in any property for which a petition has been filed. For the purposes of this title, a hearing officer  shall  be deemed to have a direct or indirect interest in any property for which a petition  has been filed when the hearing officer, spouse, or any of his or her minor children:  (a) is the owner of such property; or  (b) is an officer, director, partner or associate of  a  law  firm  or real  estate  firm which has a financial interest with the owner of such property.   3. Where a hearing  officer  disqualifies  himself  or  herself,  such hearing  officer  shall  notify the chief administrator of the court who shall reassign the case to another hearing officer.
NY Real Prop Tax L § 732 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 732 - Hearing Procedures.

§  732.  Hearing  procedures.  1.  Small claims hearings shall be held   within forty-five days after the final day for filing petitions. In  the   event  all such hearings cannot be held within forty-five days, hearings   may be held at a later date in accordance  with  the  rules  promulgated   pursuant  to  section  seven  hundred  thirty-seven  of this title. Such   hearing, where practicable, shall be  held  at  a  location  within  the   county  in  which  the  real  property subject to review is located. The   petitioner and assessing unit shall be advised by mail of the  time  and   place of such hearing at least ten working days prior to the date of the   hearing;  provided, however, failure to receive such notice in such time   period shall not bar the holding of a hearing.2. The petitioner need not present expert witnesses nor be represented   by an attorney at such hearing. Such proceedings shall be  conducted  on   an  informal  basis  in such manner as to do substantial justice between   the parties according to the rules of substantive  law.  The  petitioner   shall  not  be  bound  by  statutory  provisions  or  rules of practice,   procedure, pleading or evidence.  All  statements  and  presentation  of   evidence  made at the hearing by either party shall be made or presented   to the hearing officer who shall assure that decorum  is  maintained  at   the  hearing.  The  hearing  officer  shall  consider  the best evidence   presented in each particular case. Such evidence may include, but  shall   not  be  limited  to,  the most recent equalization rate established for   such assessing unit, the residential assessment ratio promulgated by the   commissioner pursuant to section  seven  hundred  thirty-eight  of  this   title,  the  uniform  percentage of value stated on the latest tax bill,   and the assessment of comparable residential properties within the  same   assessing  unit.  A village which has enacted a local law as provided in   subdivision three of section fourteen hundred two of this chapter  shall   be  deemed  an  assessing  unit  for  purposes  of this subdivision. The   hearing officer may, if he deems appropriate, view or inspect  the  real   property  subject  to  review.  The  petitioner shall have the burden of   proving entitlement to the relief sought.3. All parties are required to  appear  at  the  hearing.  Failure  to   appear shall result in the petition being determined upon inquest by the   hearing officer based upon the available evidence submitted.4.  The  hearing officer shall determine all questions of fact and law   de novo.
NY Real Prop Tax L § 734 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 734 - Refund of Taxes Resulting From Small Claims Assessment Review.

§  734. Refund of taxes resulting from small claims assessment review.   1. If in a final order  in  any  proceeding  under  this  title,  it  is   determined  that  the  assessment  reviewed  was  excessive  or  unequal   pursuant to section seven hundred thirty of this title  and  ordered  or   directed  that  the same be corrected and such order is not made in time   to enable the assessors or other appropriate officer, board or  body  to   make  a  new  or  corrected  assessment  prior  to the expiration of the   warrant for the collection of any tax or special ad  valorem  levy  upon   the  real  property  the  assessment  of which has been determined to be   excessive or unequal, then any amount at any time  collected  upon  such   excessive or unequal assessments shall be refunded within ninety days of   such  decision  in  the  same  manner  as  provided for in section seven   hundred twenty-six  of this chapter or as is otherwise provided  by  law   with  respect to Nassau and Suffolk counties, provided, however, that no   application need be made by the petitioner for such refund.  The  notice   of the hearing officer to the clerk of the tax district shall constitute   an  application  for  refund  for  the  purpose of this section. Where a   refund is not made within ninety days, interest in  the  amount  of  one   percent  per  month shall be added to the amount to be refunded for each   month or part  thereof  in  excess  of  ninety  days  and  paid  to  the   petitioner.  Notwithstanding  paragraph (a) or (b) of subdivision one of   section seven hundred twenty-six of this chapter,  where  an  assessment   reduction  is not in excess of ten thousand dollars the amount of tax or   other levy, including interest thereon, to be refunded shall be  charged   to  the  municipal  corporation  or  special district by or on behalf of   which they were levied; or as is otherwise provided by law with  respect   to Nassau and Suffolk counties.2. In a city having a population of one million or more, the notice of   the hearing officer shall be mailed to the office of the city collector.
NY Real Prop Tax L § 735 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 735 - Determination Not Precedent.

 §  735. Determination not precedent. No transcript of testimony shall   be made of  a  small  claims  assessment  review  hearing.  The  hearing   officer's  decision  of  a  petition  for small claims assessment review   shall not constitute precedent for any purpose or  proceeding  involving   the parties or any other person or persons except as provided in section   seven hundred thirty-nine of this title.
NY Real Prop Tax L § 736 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 736 - Waiver of Other Remedies and Right to Judicial Review.

§  736.  Waiver  of  other  remedies  and right to judicial review. 1.   Except as  provided  in  subdivision  three  of  section  seven  hundred   thirty-three  of  this  title,  the election to file a small claims real   property assessment review  petition  shall  be  irrevocable  and  shall   constitute  a  waiver of the right to commence a review proceeding under   title one of this article upon the conclusion of the hearing.2. A petitioner to an action pursuant to this title may seek  judicial   review  pursuant  to article seventy-eight of the civil practice law and   rules provided that such review shall be  maintained  against  the  same   parties named in the small claims petition.
NY Real Prop Tax L § 737 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 737 - Rules of Practice and Procedure.

§ 737. Rules of practice and procedure. The chief administrator of the   courts   shall   adopt   such  rules  of  practice  and  procedure,  not   inconsistent herewith, as may be necessary to implement the small claims   assessment review procedure hereby established. Such rules shall provide   for  the  scheduling  of  evening  hearings   where   practicable,   the   availability  of  petition  forms,  and the procedures for the filing of   decision rendered by hearing officers pursuant to the provisions of this   title.
NY Real Prop Tax L § 738 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 738 - Residential Assessment Ratio.

§  738.  Residential assessment ratio. 1. (a) For the purposes of this title, sixty days prior to the date for  the  filing  of  the  tentative assessment  roll  of an assessing unit, the commissioner shall determine the  residential  assessment  ratio  for  such   assessing   unit.   The residential  assessment  ratio shall be equal to the level of assessment of residential property in the  assessing  unit  as  determined  in  the market  value  survey  used  or  to  be  used  to  calculate  the  state equalization rate for that assessment roll pursuant to article twelve of this chapter, subject  to  the  provisions  of  paragraph  (b)  of  this subdivision.  (b)  The  commissioner  shall  increase  or  decrease  the residential assessment ratio to account for a change in level of assessment  in  the total  assessed value of residential real property or, if not available, of all taxable real property. For purposes of this section,  "change  in level of assessment" has the meaning set forth in section twelve hundred twenty of this chapter except that a change in level of assessment shall be  determined  with  reference only to residential real property if the necessary information is available.  (c) The residential assessment ratio shall be made  available  at  the office  of the county director of real property tax services, the office of the county clerk and the office of the assessor or, in a city with  a population of one million or more, the office of the tax commissioner of such  city.  Such  ratio  shall  be  provided  to  the  office  of court administration for distribution to small claims hearing officers.   2. For purposes of this section, assessing units  participating  in  a coordinated   assessing   program   pursuant  to  section  five  hundred seventy-nine of  this  chapter  shall  be  considered  to  be  a  single assessing unit.
NY Real Prop Tax L § 739 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 739 - Prohibition Against Change in Assessment Following Decision in Small Claims Proceeding.

§  739. Prohibition against change in assessment following decision in small claims proceeding.  1. Except as hereinafter provided  and  except as  to  any  parcel  of real property located within a special assessing unit as defined in article eighteen of this chapter, where the  decision of  a  small claims hearing officer orders a reduction in an assessment, the  assessed  valuation  contained  in  such  decision  shall  not   be thereafter  changed  on  such  property  for  the  next  assessment roll prepared on the basis of the taxable status date next  occurring  on  or after the taxable status date of the most recent assessment under review in  the  proceeding  subject to such final order or judgment.  Where the assessor or other local official  having  custody  and  control  of  the assessment  roll  receives notice of the order or judgment subsequent to the filing of the next assessment roll, he  or  she  is  authorized  and directed  to  correct  the entry of assessed valuation on the assessment roll to conform to the provisions of this section.   2. An assessment on property subject to the provisions of  subdivision one of this section may be changed on an assessment roll where:  (a)  There  is  a  revaluation  or  update of all real property on the assessment roll;  (b) There is a revaluation or update in a special  assessing  unit  of all real property of the same class;  (c) There has been a physical change (improvement) to the property;  (d) The zoning of such property has changed;  (e) Such property has been altered by fire, demolition, destruction or similar catastrophe;  (f)  An  action  has been taken by any office of the federal, state or local government which caused a discernible change in the  general  area where the property is located which directly impacts on property values;  (g)  The  owner  of  the  property  becomes  eligible or ineligible to receive an exemption; or  (h) The use or classification of the property has changed.   3. No petition for review of the assessment of such property shall  be filed  while  the provisions of subdivisions one and two of this section are applicable to such property.
NY Real Prop Tax L § 740 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 2 - Special Provisions Relating to Special Franchise Assessments 740 - Proceeding to Review a Special Franchise Assessment.

§  740.  Proceeding  to  review  a  special franchise assessment. 1. A   special franchise assessment may be reviewed so far  as  practicable  in   the  manner  prescribed  by  this article for reviewing an assessment of   real property.  Notwithstanding any other provision of this  article  to   the  contrary,  an  assessing  unit may commence a proceeding under this   section on the ground that the value  of  the  property,  prior  to  the   application of the equalization rate pursuant to section six hundred six   of  this chapter, is insufficient. This proceeding shall be consolidated   with any other proceeding commenced under this section by the  owner  of   the special franchise.2.  A  petition and notice shall be served by delivering two copies to   the commissioner or to an officer or employee authorized by him  or  her   to  accept service, not more than sixty days after the written notice of   the final assessment prescribed by section six hundred eighteen of  this   chapter has been served. Where a proceeding is commenced by an assessing   unit  in which a special franchise is situated, an additional copy shall   be filed by the petitioner with the owner  of  that  special  franchise.   Where  a  proceeding  is  commenced  by  a  special franchise owner, the   petitioner, within ten days after service, shall file an additional copy   with the clerk of the city, town or village and with the  clerk  of  the   school  district  in  which  that special franchise is situated except a   school district governed by the provisions of article fifty-two  of  the   education law.3.  Upon timely motion, an assessing unit or a special franchise owner   shall be permitted to intervene in a proceeding commenced by  the  other   under subdivision one of this section.4.  A  proceeding  to  review  a special franchise assessment shall be   maintained against the commissioner and not against any other  board  or   officer  unless  otherwise  directed  by  the supreme court or a justice   thereof.5. An adjudication made in any such proceeding shall be  binding  upon   (a)  the  owner  of  the  special  franchise  in question, (b) the local   assessors and any ministerial officer who performs  duties  relative  to   the  collection of the taxes, in the same manner as though they had been   parties to the proceeding.
NY Real Prop Tax L § 742 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 2 - Special Provisions Relating to Special Franchise Assessments 742 - Appearance by Commissioner in Proceeding to Review a Special Franchise Assessment.

§  742.  Appearance  by commissioner in proceeding to review a special   franchise assessment. 1. In any proceeding to review a special franchise   assessment, the commissioner may appear by  counsel  designated  by  the   attorney  general.  The  attorney  general  or  such  counsel may employ   experts.  The  compensation  of  such  counsel  and  experts  and  their   necessary  expenses  incurred  in  such  proceeding  and upon any appeal   therein shall be a charge upon  the  assessing  unit  upon  whose  rolls   appears  the  assessment  sought  to  be reviewed and the amount thereof   shall be audited, allowed and paid in the same manner  as  other  claims   against  the assessing unit. Where the assessment of a special franchise   in more than one assessing unit is reviewed in one proceeding,  separate   accounts  for  such  compensation  and expenses shall be rendered to the   proper officer of each  of  the  assessing  units.  Any  charge  imposed   pursuant  to  this subdivision shall be limited to proceedings commenced   by a special franchise owner.2. If provision has not been made for the payment of such  expense  in   any  year, the officers who are empowered by law to make such provisions   in any assessing unit shall raise such amount as may be necessary in any   manner provided by law and shall pay such expense therefrom.
NY Real Prop Tax L § 800 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 800 - County Equalization Agency.

§  800.  County equalization agency.  The board of supervisors of each   county shall be the county equalization agency except that the board  of   supervisors of any county may by resolution determine that commissioners   of  equalization,  appointed as provided in section eight hundred two of   this chapter, shall be the county equalization agency.