NY Real Prop Tax L § 733 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1-A - Special Proceeding for Small Claims Assessment Review 733 - Decision of Petition for Small Claims Assessment Review.

§ 733. Decision of petition for small claims assessment review. 1. The   hearing  officer  shall  make  a decision in writing with respect to the   petition for small claims assessment review  within  thirty  days  after   conclusion  of  the  hearing conducted with respect thereto. The hearing   officer's decision may grant the petition in full or in part or may deny   the petition provided, however, that the decision of the hearing officer   may  not  reduce  the  assessment  lower  than  that  requested  by  the   petitioner.  If  the  assessment  is  reduced  by  an amount equal to or   greater than half the reduction sought, the hearing officer shall  award   the  petitioner costs against the respondent assessing unit in an amount   equal to the fee paid by the petitioner to file the petition for review.   If the assessment is  reduced  by  an  amount  less  than  half  of  the   reduction  sought,  the  hearing  officer may award the petitioner costs   against the respondent assessing unit in an amount not to exceed the fee   paid by the petitioner to file the petition for review.2. If the hearing officer determines from the petition  and  upon  the   evidence  presented at the hearing that the assessment being reviewed is   unequal or excessive, he shall order a correction of the assessment upon   the roll, in whole or in part, in such manner as shall be in  accordance   with  law or shall make it conform to other residential assessments upon   the same roll. 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  hearing  officer,  is  exempt  from  taxation,  the   exemption  shall  be  reduced  so  as  to  preserve the ratio of taxable   assessed value to  total  assessed  value  that  existed  on  the  final   assessment roll.3.  If  the  hearing  officer  determines  that the petitioner did not   qualify for review pursuant to section  seven  hundred  thirty  of  this   title,   the   petition  shall  be  denied  without  prejudice  and  the   petitioner,  notwithstanding  any  other  provision  of  law,  shall  be   permitted to commence a proceeding pursuant to title one of this article   within thirty days after having been served with a certified copy of the   decision;  provided,  however, that the petitioner may, with the consent   of the hearing officer, amend the  petition  to  reduce  the  amount  of   relief  sought  so  as to conform with the requirements of section seven   hundred thirty of this title.4. The decision of the hearing officer shall  state  the  findings  of   fact  and  the  evidence upon which it is based. Such decisions shall be   attached to and made part of the petition for review and shall be  dated   and  signed.  Where  the decision of the hearing officer determines that   the petitioner did not qualify for  review  pursuant  to  section  seven   hundred  thirty  of  this  article,  a  notice shall be attached to such   decision stating that the petitioner may seek judicial  review  of  such   assessment  pursuant  to this article, and that the last day to file for   judicial review is thirty days after having been served with a certified   copy of such  decision.  Where  the  decision  of  the  hearing  officer   determines  that  the  petition  is granted in full or in part, a notice   shall be attached to such decision stating that the assessment  will  be   changed  in  compliance with such decision and that such change shall be   made on the assessment and tax  rolls  before  the  levy  of  taxes,  if   possible,  or  that  a  refund of taxes shall be made within ninety days   after such decision is made, or as is provided  in  Nassau  and  Suffolk   counties,  followed by name, telephone number and/or address of a person   or department responsible to take the actions required by section  seven   hundred thirty-four of this article.5.  The  hearing  officer  shall promptly transmit the decision to the   clerk of the court, who shall file and enter it in accordance  with  the    rules promulgated pursuant to section seven hundred thirty-seven of this   title.6.  The hearing officer shall, promptly mail a copy of the decision to   the petitioner, the clerk of the assessing unit, and the clerk  of  each   tax district named in the petition.