NY Real Prop Tax L § 524 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1-A - Administrative Review of Assessments 524 - Complaints With Respect to Assessments.

§  524.  Complaints  with  respect  to assessments. 1. Complaints with   respect to assessments may be filed with the assessor at any time  prior   to  the  hearing  of the board of assessment review or with the board of   assessment review at such hearing, but may not be filed with  the  board   of  assessment  review  at any adjourned hearing it may conduct. Where a   complaint is filed within three business days  preceding  such  hearing,   the  board of assessment review shall grant an assessor's request for an   adjournment to  permit  the  assessor  to  prepare  a  response  to  the   complaint.  Any complaint filed on or before the date established by law   for the hearing of the  board  of  assessment  review  shall  be  deemed   timely.2.  The  grounds  for  review  of  an  assessment  shall  be  that the   assessment complained of is excessive, unequal or unlawful, or that real   property is misclassified.3. Notwithstanding the provisions of section five hundred twenty-eight   of this title, and except in cities with a population of five million or   more, a complaint with respect to an  assessment  shall  be  on  a  form   prescribed  by  the  commissioner  and  shall  consist  of  a  statement   specifying the respect in which the assessment is excessive, unequal  or   unlawful,  or  the  respect in which real property is misclassified, and   the reduction in assessed valuation or  taxable  assessed  valuation  or   change  in class designation or allocation of assessed valuation sought.   Such statement shall also contain an estimate of the value of  the  real   property.  Such  statement  must be made by the person whose property is   assessed, or by some person authorized in writing by the complainant  or   his  officer  or  agent  to make such statement who has knowledge of the   facts stated therein. Such written authorization must be made a part  of   such  statement  and  bear  a  date within the same calendar year during   which the complaint is filed. Such  statement  shall  also  contain  the   following  sentence:  "I  certify  that  all  statements  made  on  this   application are true and correct to the best of my knowledge and  belief   and  I  understand  that  the  making  of any willful false statement of   material fact herein will subject me to the provisions of the penal  law   relevant  to the making and filing of false instruments". Such statement   shall also include a statement, which, if signed by  both  the  assessor   and  the  complainant  or  his  or  her  authorized representative shall   constitute a stipulation to the assessed value  to  be  applied  to  the   subject  parcel.  Where such stipulated assessed value is entered on the   final assessment roll, no review of  the  assessment  shall  be  allowed   pursuant to article seven of this chapter.4.   In  the  case  of  real  property  assessed  in  accordance  with   subdivision one of section  three  hundred  thirty-nine-y  of  the  real   property  law, the board of managers acting as agent of one or more unit   owners pursuant to subdivision four of such section may  file  a  single   complaint on behalf of all such unit owners.