NY Real Prop Tax L § 720 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 720 - Action by Court Upon the Pleadings.

§  720.  Action  by  court  upon  the  pleadings.  1. (a) If the court determines from the pleadings for any of  the  reasons  alleged  in  the petition  that  the assessment being reviewed is unlawful it shall order the assessment stricken from the roll or where  appropriate  entered  on the exempt portion of the roll.  (b)  If  the  court  determines  that the assessment being reviewed is excessive or unequal, it shall order a revised assessment  of  the  real property  of the petitioner or the correction of the assessment upon the roll, in whole or in part, in such manner as shall be in accordance with law or as shall make it conform to other assessments upon the same  roll and  secure  equality  of  assessment, provided, however, that except in cities with a population of one million or more an assessment may not be ordered reduced to an amount less than that requested by the  petitioner in a petition or any amended petition verified pursuant to section seven hundred six of this title. If the real property is partially exempt from taxation,  and the order does not specify how much of the total assessed value, as  determined  by  the  court,  is  exempt  from  taxation,  the exemption  shall  be  reduced  so  as  to  preserve the ratio of taxable assessed value to the total assessed value that  existed  on  the  final assessment roll.  (c)  If  the court determines that the real property is misclassified, it shall order the correction of the class designation upon the roll.   2. If it appears to the court that  testimony  is  necessary  for  the proper  disposition  of  the matter, it shall take evidence or appoint a referee to take such evidence as it may direct. The referee shall report to the court his findings  of  fact  and  conclusions  of  law  and  the evidence  upon  which  it is based, which shall constitute a part of the proceedings upon which the determination of the court shall be made. The report of the referee and the decision  or  final  order  of  the  court finding  the  value  of  the  property and the proper assessment thereof shall contain the essential facts found upon which the ultimate  finding of facts is made.   3. (a) For the purposes of this subdivision:  (1)   "Major   type  of  property"  in  special  assessing  units  for assessments on rolls completed before January  first,  nineteen  hundred eighty-two  and  in other than special assessing units means each of the following:  (i) residential: all  one,  two  and  three  family  residential  real property  including  such  dwellings  used  in  part for non-residential purposes but which are used primarily for residential  purposes,  except such  property  held  in  cooperative  or condominium forms of ownership provided, however, that in any approved assessing unit which has adopted the provisions of section nineteen hundred three  of  this  chapter  the residential  type  shall  be  the  homestead  class  as  defined in this chapter;  (ii) farm, forest and vacant: all real  property  used  primarily  for agricultural  or  forestry purposes and all real property which contains no significant improvement;  (iii) public  utility:  all  real  property  primarily  used  for  the provision  to  the  public of communications or transportation services, electric power, water or gas;  (iv) all other: all real property not  included  in  any  other  major type.  (2)   "Major  type  of  property"  in  special  assessing  units,  for assessments on rolls completed  after  December  thirty-first,  nineteen hundred  eighty-one,  shall  mean  classes  one,  two, three and four as defined in subdivision one of  section  eighteen  hundred  two  of  this chapter.  (3)  "Stratified  random  sample"  means  the  sorting  of all taxable parcels except public utility property, on the  assessment  roll  to  be used  for  the selection of parcels, into a number of mutually exclusive categories each of which is sampled independently in such a manner  that each  parcel in each such category shall have an equal opportunity to be selected.  (b) Evidence on the issue of whether an assessment is unequal shall be limited to the following as hereinafter provided.  (1) By the selected parcels method as determined by stratified  random sample.   The  parties  shall  mutually  agree on the methods of stratification, computation of ratio and selection of the parcels to be  appraised,  the number  of  such  parcels  and  the number of witnesses to be heard with respect to  such  issue.  Such  parcels  shall  be  selected  so  as  to constitute  a  stratified  random sample of all locally assessed taxable parcels on the assessment roll containing the assessment under review or the latest assessment roll sampled by  the  board  in  establishing  the state   equalization   rate   for  such  roll;  provided,  however,  for assessments on rolls completed  after  December  thirty-first,  nineteen hundred  eighty-one,  in  special  assessing  units  such  parcels shall constitute a stratified random sample of all  locally  assessed  taxable property  in  the  major  type  of  property in which the property under review is classified; provided further, however,  for  assessment  rolls completed  after  December thirty-first, nineteen hundred eighty-one, in special assessing units public utility property shall be sampled as  the parties agree, or if the parties fail to agree, as the court directs. In special  assessing units for assessment rolls completed prior to January first, nineteen hundred eighty-two and in other than  special  assessing units public utility property shall be added to the parcels selected for the stratified random sample when such property is a significant portion of  the  total  locally assessed taxable assessed value of the assessing unit; in such case, representative parcels shall be agreed upon  by  the parties or selected by the court if no such agreement is reached. In the event  that  proceedings  for  more  than  one year are consolidated for trial, evidence may be introduced to adjust the ratio derived  from  the selected  parcels  provided  for  in this subdivision so as to make such ratio  applicable  to  the  other  assessment  rolls  included  in  such consolidation. For the purpose of this subdivision, stratification shall be  based  on major type of property and assessed value within each such major type; provided however, that for assessments  on  rolls  completed after  December  thirty-first,  nineteen  hundred eighty-one, in special assessing units stratification shall be based on the assessed  value  of parcels  within the major type of property in which the assessment under review is classified. Nothing in  this  subdivision  shall  prevent  the parties  from  agreeing, with approval of the court, to any other method of stratification in place of or in addition to major type  of  property or   assessed  value  of  property.  Stratification  shall  be  made  in accordance with the information contained on the  assessment  roll  from which  the  parcels  to  be appraised are to be selected. The assessment under review shall be excluded from the stratification and the sample.   In addition to the  selected  parcels,  additional  parcels  shall  be selected  in the same manner for use as substitutes for selected parcels for which the parties agree that an appraisal cannot  be  made.  If  the parties fail to agree on the feasibility of appraising a selected parcel or an appropriate substitute the court shall make such determinations.   In  the  event  the  parties fail to agree on such methods or selected parcels or on the number of witnesses, upon application of either  party the  court  or referee shall select a qualified expert, who shall devise  such methods and select the parcels to be appraised, or shall  determine the  number  or  witnesses,  or  both,  as  the  case may be. Before any testimony is given by either party as to the value of such parcels, each party  shall  simultaneously  file  with the court or referee, on a date fixed by the court or referee, a written statement or tabulation of  the appraised  values  placed  upon  such  parcels  by  the witnesses of the respective parties, and each party shall serve on the other at the  same time  a  copy  of  such  statement or tabulation of values stated by his witnesses.  (2) By actual sales of real property within the assessing  units  that occurred during the year in which the assessment under review was made:  (3) By other methods.   The parties shall be limited in their proof on the trial of such issue to  such parcels and witnesses, except that in any event, whether or not parcels are selected as hereinabove provided, evidence may be  given  by either party as to the following:  (a)  in  all  assessing  units  other  than special assessing units as defined in section eighteen hundred  one  of  this  chapter,  the  state equalization  rate  established  for  the roll containing the assessment under review;  (b) in all special assessing units  as  defined  in  section  eighteen hundred one of this chapter, only for proceedings commenced with respect to  assessment  rolls completed prior to January first, nineteen hundred eighty-two, the latest applicable equalization rate established for  the roll containing the assessment under review; or  (c)  in  all  special  assessing  units as defined in section eighteen hundred one of this chapter, only for proceedings commenced with respect to assessment rolls  completed  after  December  thirty-first,  nineteen hundred  eighty-one,  the  latest applicable class ratio established for the roll containing the assessment under review; or  (d) in all assessing units, the uniform percentage of value stated  on the tax bill for the roll containing the assessment under review.   4.  Notwithstanding  the  enactment  of  a  local  law  as provided in subdivision three of section fourteen hundred two  of  this  chapter,  a village shall be deemed an assessing unit for purposes of this section.