2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-PPPP - Final Determination of Assessment Ceiling; Certificate.

* §  499-pppp. Final determination of assessment ceiling; certificate.
1.  After the hearing provided in section four hundred  ninety-nine-oooo
of  this  title, the commissioner shall finally determine the assessment
ceiling for the local public utility mass real property  of  each  local
public utility mass real property owner situated in each assessing unit.
2.  Notwithstanding  that  a  complaint  may  not have been filed with
respect to a tentative  determination  of  an  assessment  ceiling,  the
commissioner   shall  give  effect  to  any  special  equalization  rate
established pursuant to  section  twelve  hundred  twenty-four  of  this
chapter  prior to the date for the final determination of the assessment
ceiling.
3. No later than ten days before the last date prescribed by  law  for
the  levy  of  taxes,  the commissioner shall file a certificate setting
forth each assessment ceiling as finally determined with the assessor of
the appropriate assessing unit  or  the  town  or  county  assessor  who
prepares  a copy of the applicable part of the town or county assessment
roll for village tax  purposes  as  provided  in  subdivision  three  of
section fourteen hundred two of this chapter. The commissioner shall, at
the  same time, transmit to each owner of local public utility mass real
property for which such ceiling has been determined a duplicate copy  of
such certificate.
4.  (a)  Any  final  determination  of  an  assessment  ceiling by the
commissioner pursuant to  subdivision  one  of  this  section  shall  be
subject  to  judicial challenge by an owner of local public utility mass
real property or a local assessing jurisdiction in  a  proceeding  under
article  seven  of  this chapter; provided however, the time to commence
such proceeding shall be within sixty days of the issuance of the  final
assessment  ceiling  certificate and all questions of fact and law shall
be determined de novo. Any judicial proceeding shall be commenced in the
supreme court in the county of Albany or the county agreed upon  by  the
parties in which the local public utility mass real property is located.
(b) Nothing in this section shall preclude a challenge of the assessed
value  established  by  a  local  assessing jurisdiction with respect to
local public utility mass real property as otherwise provided in article
seven of this chapter, provided however that:
(i) Upon motion of the local assessing  jurisdiction,  such  challenge
shall be consolidated with the challenge to the final assessment ceiling
commenced  pursuant  to  this  subdivision  and  litigated  in the venue
specified by this subdivision.
(ii) In any proceeding initiated by an owner of local  public  utility
mass  real property challenging an assessed value established by a local
assessing jurisdiction for local public utility mass real property,  the
final  certified  assessment ceiling established pursuant to subdivision
one of this section, and the evidence submitted in connection therewith,
may be considered by the  court  when  determining  the  merits  of  the
challenge to the assessed value established by the assessing unit.
(iii)  In  such  a  proceeding, the local assessing jurisdiction, upon
request to the local public utility mass real property owner,  shall  be
provided with a copy of the portion of the annual report provided to the
commissioner  under  section four hundred ninety-nine-rrrr of this title
that directly relates to the local public  utility  mass  real  property
located within the local assessing jurisdiction, provided that:
(A)  Such  report,  or the applicable portion thereof, need only be so
provided if (1) the property at issue in the proceeding is  property  to
which  an  assessment  ceiling  applies,  and  (2)  the  assessed  value
established by the assessing unit for the property is  no  greater  than
the assessment ceiling set for the property by the commissioner.
(B) Notwithstanding any other requirements of law to the contrary, the
annual  report  or  portion  thereof so provided shall be treated by the
local assessing jurisdiction as confidential in all respects, and  shall
not  be published or otherwise disclosed to any person or agency, except
that  such report may be shared with persons who are providing the local
assessing jurisdiction with legal or appraisal  services  in  connection
with  the  litigation,  in  which  case  such  persons shall be likewise
obliged to treat such report as confidential in all respects, and except
that such report may be offered into evidence in the litigation, subject
to its admissibility being determined by the court. If ruled admissible,
the owner of public utility mass real property may move the court for an
order directing that the portion of the record containing  such  report,
or  the  applicable  portion  thereof,  not be made available for public
inspection or disclosure. If such a motion is made, the local  assessing
jurisdiction shall be deemed to consent thereto.
(C)  If  the local public utility mass real property owner is required
by this subparagraph to provide to the local assessing jurisdiction such
report, or the applicable portion thereof, but it fails to do so  within
thirty days of such a request, the proceeding shall be dismissed.
* NB Repealed January 1, 2027