NY Real Prop Tax L § 553 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 553 - Correction of Final Assessment Rolls.

§  553.  Correction  of  final  assessment rolls. 1. An assessor shall execute and transmit a petition to the board of  assessment  review,  as prescribed  by subdivision two of this section, for correction of any of the following errors:  (a) a clerical error  on  the  assessment  roll  for  the  current  or preceding year which has resulted in an assessed valuation, or a special assessment  or  other  charge  based  on  units of service provided by a special district which is less than that  actually  appearing  upon  the property  record  card,  field  book  or other final work product of the assessor;  (b) a clerical error on the assessment roll of the current year  which has  resulted in an assessed valuation, or a special assessment or other charge based on units of service provided by a special district which is more than that actually appearing upon the property record  card,  field book  or  other  final  work  product of the assessor, or upon the final verified statement of the board of assessment review;  (c) an omission from the assessment roll for the preceding year of the assessed valuation of taxable real property;  (d) an omission from the assessment roll for the current year  of  the assessed valuation of taxable real property;  (e) an unlawful entry appearing on the current assessment roll;  (f)  an  error  in  essential fact appearing on the current assessment roll;  (f-1) an incorrect entry of a partial  exemption  on  the  immediately preceding year's assessment roll for a parcel which was not eligible for such  exemption,  provided  that  there has not been a transfer of title subsequent to the filing of such roll  and  provided  further  that  the exemption  has  not  been  renounced  pursuant  to  section four hundred ninety-six of this chapter;  (g) an entry of assessed valuation of state land subject  to  taxation on  an  assessment  roll for the current or preceding year which is less than the assessment thereof approved by the commissioner;  (h) an entry of assessed  valuation  of  a  special  franchise  on  an assessment roll for the current or preceding year which is less than the final  assessment  thereof as determined by the commissioner pursuant to subdivision one of section six hundred six of this chapter, or the  full value  of  that  special  franchise  as  determined  by the commissioner pursuant to subdivision two of section six hundred six of  this  chapter adjusted  by  the  final  state  equalization  rate  established  by the commissioner for the assessment roll upon which that value appears.   2. (a) A petition for correction of an error listed in paragraphs (a), (c), (d), (f), (f-1), (g) and (h) of subdivision  one  of  this  section shall  be  transmitted  at  least  ten days prior to the date designated pursuant to  subdivision  three  of  this  section  for  the  review  of assessments made pursuant to this section. A petition for the correction of  an error listed in paragraphs (b) and (e) of subdivision one of this section shall be transmitted at  least  five  days  prior  to  the  date designated  pursuant to subdivision three of this section for the review of assessments. The petition  for  correction  of  an  error  listed  in subdivision  one  of  this  section  shall be on a form and contain such information as prescribed by the  commissioner  and  shall  include  any available  proof  that  such  error  occurred. For an error described in paragraph (f) of subdivision one of this  section,  the  petition  shall include:  (i)  a  copy of the property record card, field book, or other final work product upon which the incorrect assessment  was  based;  and (ii)  a  copy  of  any existing municipal record which substantiates the occurrence of the error.  (b) The assessor shall, at least ten days prior to the date designated for the review of assessments made pursuant to paragraphs (a), (c), (d), (f), (f-1), (g) and (h) of subdivision one of this  section,  notify  by certified  mail,  return  receipt  requested, any owner of real property assessed  pursuant  to this section. Such notice shall include a copy of the petition of the assessor and a statement of the time  and  place  of the meeting of the appropriate board of assessment review.   3.  (a)  The  chairman of the board of assessment review shall, on the date specified for meetings of boards of review by section five  hundred six  of  this chapter or by other applicable law, designate the dates on which the board of assessment review shall convene to review assessments made pursuant to this section. The dates to be designated  shall  be  at least fifteen days subsequent to the filing of the final assessment roll and  not  more  than ninety days but not later than twenty days prior to the date on which the tax  levying  body  issues  the  warrant  for  the collection  of  taxes.  The  chairman  of the board of assessment review shall immediately notify the appropriate assessor, tax levying body  and county director of real property tax services of the designated dates.  (b) The appropriate board of assessment review, if it has received one or  more  petitions  transmitted  in  accordance  with the provisions of subdivision two of this section or section five  hundred  fifty-four  or five  hundred  fifty-six of this title, shall, on the date designated by the chairman pursuant to paragraph (a) of this subdivision,  convene  to review  such  petitions,  and on such review the board shall have all of the powers and duties imposed by law on boards of review by section five hundred twelve of this chapter and by any other  law.  If  no  petitions have  been  transmitted  within  five  days  of the designated date, the chairman of the board of assessment review may cancel the  meeting  upon notice  to  the members of such board, the appropriate assessor or board of assessors, the tax levying body  and  the  county  director  of  real property tax services.  (c)  The  members  of  the board of assessment review or a majority of them shall prepare  and  verify  a  statement  showing  the  changes  in assessments made pursuant to this section. Such verified statement shall be delivered to the appropriate tax levying body within five days of the meeting  of  the board of assessment review and a copy of that statement shall be delivered to the assessor and shall be  filed  with  the  final assessment roll and retained in the office of the city or town clerk.   4.  (a)  Upon receipt of the verified statement of changes made by the board of assessment review, the appropriate tax levying body,  prior  to the extension of taxes and annexation of the warrant, shall:  (1)  as  to a clerical error described in paragraph (a) of subdivision one of this section, enter on the assessment roll of the current year an assessment  of  the  real  property,  as  determined  by  the  board  of assessment  review,  equal  to  the  difference  between  the  valuation appearing on the property record card, field book or  other  final  work product of the assessor and the amount at which, by such clerical error, the  property was placed upon the final assessment roll of the preceding or current year, and levy a tax thereon by applying the tax rate of  the appropriate  municipal  corporation  for  the  year in which the mistake occurred;  (2) as to a clerical error described in paragraph (b)  of  subdivision one  of  this  section  or  an  error  in  essential  fact as defined in paragraph (a), (b) or (c) of subdivision three of section  five  hundred fifty  of this title, reduce the assessment of such real property on the assessment roll of the current year to the valuation, as  determined  by the board of assessment review, for the current year and levy the tax on such reduced amount;  (3)  as  to  an  omitted  assessment  as described in paragraph (c) of subdivision one of this section, place the  same  on  the  roll  of  the current  year at the valuation, as determined by the board of assessment review, for the preceding year, and tax the same at the rate of tax  for the preceding year;  (4)  as  to  an  omitted  assessment  as described in paragraph (d) of subdivision one of this section or an error in essential fact as defined in paragraph (d) of subdivision three of section five hundred  fifty  of this  title,  place  the same thereon at the valuation, as determined by the board of assessment review, for the current year and tax the same at the rate of tax for the current year;  (5) as  to  an  unlawful  entry  as  described  in  paragraph  (e)  of subdivision  one  of  this  section, cancel such unlawful entry, and, if appropriate, enter such assessed value in the wholly exempt  portion  of the assessment roll;  (6)  as  to  an  entry of a canceled partial exemption as described in paragraph (f-1) of subdivision one of this section and as determined  by the  board  of  assessment  review,  enter on the assessment roll of the current year the increase in the taxable assessment  for  the  preceding year  that  results  from  such  cancellation, and levy a tax thereon by applying the tax rate of the appropriate municipal corporation  for  the year in which the exemption was wrongly received;  (7)  as  to  an entry of assessed valuation as described in paragraphs (g) and (h) of subdivision one of this section, enter on the  assessment roll  of  the  current year an assessment of the real property, equal to the difference between the assessment  approved  or  determined  by  the commissioner,  as  the case may be, and the amount at which the property was placed upon the final assessment roll of the  preceding  or  current year, and levy a tax thereon by applying the tax rate of the appropriate municipal corporation or special district for the appropriate year.  (b)  Upon  a  correction  to  a final assessment roll made pursuant to paragraph (a) of this subdivision,  the  appropriate  tax  levying  body shall immediately mail notice of the correction to the owner of the real property affected by such correction.  (c) An assessment of real property made pursuant to this section shall be  subject to review as provided in article seven of this chapter. Such a proceeding shall be commenced within thirty days of the  date  of  the mailing of the notice as provided by paragraph (b) of this subdivision.   5. The amount of any tax levied at the tax rate for the preceding year pursuant  to subparagraphs one, three, six and seven of paragraph (a) of subdivision four of this section shall be deducted  from  the  aggregate amount of taxes to be levied for the current year.