2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1-A - Administrative Review of Assessments › 523-B - Assessment Review Commission.

§  523-b. Assessment review commission. 1. The county of Nassau acting
through its local legislative body is hereby authorized and empowered to
adopt  the  following  as  an  alternative  to  section   five   hundred
twenty-three of this title.
2.  (a)  There  shall be an assessment review commission to consist of
nine commissioners who  shall  be  appointed  by  the  county  executive
subject  to approval of the legislature, for a term of five years except
as specified in paragraph (c)  of  this  subdivision.  One  commissioner
shall  be designated chairman and shall serve for a term of three years.
Each commissioner shall have at least five years business experience  in
the  field  of  real estate or real estate law or experience in a public
agency or municipal department and shall attend such training courses as
shall be prescribed by the commissioner pursuant to section five hundred
twenty-three of this title. No more than six commissioners shall at  any
one time be enrolled voters of the same political party.
(b)  The members of the board of assessment review serving immediately
prior to the creation of  the  assessment  review  commission  shall  be
appointed  to  initial  terms  as commissioners of the assessment review
commission.
(c) The terms of the nine commissioners first  appointed  pursuant  to
this  section  shall  be  two  members for one year, two members for two
years, two members for three years, two members for four years, and  one
member for five years.
(d) The assessment review commission shall be charged with the duty of
reviewing  and correcting all assessments of real property made pursuant
to the provisions of title one of this article.
(e) The compensation for the commissioners of  the  assessment  review
commission  shall  be  determined  and  fixed by resolution of the local
legislative body.
3. (a) Every commissioner shall exercise such other powers and  duties
as  the  chairman may from time to time assign to such commissioner. The
chairman may, at his or her discretion, permit individual  commissioners
to hear and determine complaints filed in accordance with this section.
(b)  Such commission shall recommend to the local legislative body any
necessary regulations of the commission, the rules of procedure  of  the
commission and rules for conduct of the commission not inconsistent with
the  provisions  of this chapter. The local legislative body shall adopt
any such rules and regulations as it deems necessary.
(c) The commission shall have the power,  within  the  limits  of  the
appropriation  made  by  the local governing body, to employ or contract
with such appraisers and other employees as  may  be  necessary  in  the
performance of the duties of the commission. However, any contract which
exceeds  a term of one year or is for an amount in excess of twenty-five
thousand dollars  shall  be  subject  to  such  approval  as  the  local
legislative  body shall deem to be necessary. Similarly, no person, firm
or entity shall  be  awarded  any  contracts  the  aggregate  amount  of
expenditures  under  which exceeds one hundred thousand dollars over any
one year period without such prior approval.
(d) Commissioners  and  others  appointed  to  the  assessment  review
commission  shall  be  required  to disclose on a form prescribed by the
commissioner any direct or indirect interest in a property for  which  a
complaint  has  been  filed.  Such  disclosure  shall  be filed with the
chairman of the board of assessors of the taxing district for which they
serve, on or before the date when the commission submits  the  statement
of  assessment  changes  pursuant  to  subdivision three of section five
hundred twenty-five of this  title.  Any  member  of  a  commission  who
knowingly  and  intentionally  fails  to disclose such interest shall be
subject to a civil fine of two  hundred  fifty  dollars  for  each  such

omission  with respect to property for which a complaint has been filed.
The chairman of the board of assessors of the assessing unit may recover
in the name of such assessing unit in a civil action  commenced  in  any
court  of  competent  jurisdiction such civil penalty in addition to any
actual damages incurred by the assessing unit.  Any  recovery  shall  be
deposited  to  the  general  fund of the assessing unit. For purposes of
this subdivision, a member of the assessment review commission shall  be
deemed to have a direct or indirect interest in any property for which a
complaint  has  been filed when the member, spouse, or any of his or her
minor children:
(i) is the owner of such property; or
(ii) is an officer, director, partner or employee of an  entity  which
is an owner or lessee of such property; or
(iii)  is  an officer, director, partner or associate of a law firm or
real estate firm which has a financial interest with the owner or lessee
of such property; or
(iv) legally or beneficially owns or controls stock of  a  corporation
which  is  an  owner  or  lessee  of  such  property, provided, however,
ownership of stock shall not constitute an interest where such stock  is
listed  on  a  major  stock  exchange or is sold on the over the counter
market and the value thereof is less than ten thousand dollars.
4. The assessment review commission may appoint a secretary who  shall
perform  such confidential duties and such other duties as are necessary
to enable the assessment review commission to properly  and  efficiently
carry  out the provisions of this title. All appraisal support personnel
shall  have  a  minimum  of  three  years  of   professional   appraisal
experience. The compensation of the secretary and such appraisal support
personnel shall be fixed by the local legislative body.
5.  The  chairman,  a  commissioner or their representatives may, when
accompanied by  the  petitioner,  enter  upon  real  property  and  into
buildings  and structures upon notice by certified or registered mail to
the petitioner, after the filing of the  complaint  in  accordance  with
this  section,  to ascertain the character of the property. The chairman
or commissioner may designate persons to act on the commission's  behalf
for  the  purposes  of this subdivision. The willful failure, neglect or
refusal by the person whose real property is assessed,  or  his  or  her
agent  or  representative,  to  permit such entry upon real property and
into buildings and structures may, in the discretion of the  commission,
result  in the denial of the complaint filed with the commission thereby
denying administrative review and relief.
6. Application for correction of assessment for taxation.  (a)  During
the  period  from  January  second  through  March  first, any person or
corporation claiming to be aggrieved by the assessment  of  real  estate
may  apply  for correction of such assessment. Such application shall be
duly verified by a person having personal knowledge of the facts  stated
therein,  provided  that  if  the application is signed by someone other
than the person  or  an  officer  of  the  corporation  claiming  to  be
aggrieved,  the application must be accompanied by a duly executed power
of attorney or authorization or as otherwise prescribed by the rules and
regulations of the commission.
(b) The grounds for reviewing an assessment shall be as prescribed  in
subdivision two of section five hundred twenty-four of this title.
(c)  The  application  with respect to an assessment shall be on state
approved forms prescribed  by  the  commission,  and  shall  contain  an
estimate  of  the  value  of  the  property,  a statement specifying the
grounds for review, and the reduction in assessed valuation  or  taxable
assessed  valuation  or  change  in  class  designation or allocation of
assessed valuation sought. Any form prescribed by the  commission  shall

be  available  not less than ninety days prior to the publication of the
tentative assessment roll. The commission shall allow the correction  of
errors and omissions in otherwise duly completed applications, including
applications  made  on state prescribed or approved forms other than the
forms currently prescribed by the commission.
(d) The filing of a completed  application  in  the  manner  and  form
adopted  shall  be a prerequisite to the review by the commission and to
the review of a final determination of the  commission  as  provided  in
this  section.  Where  an application is determined to be defective, the
commission shall notify the applicant of such  defect  or  defects,  and
provide  him  or her with the opportunity to cure such defect or defects
within thirty-five days from the date of the mailing of the  notice.  If
the  defects  are not cured after the expiration of such thirty-five day
period, the defective application shall be dismissed by  the  commission
thereby denying administrative review and relief.
(e)  For  income  producing  real  property,  when  an  application is
submitted by an applicant for correction of assessment for taxation, all
income received or accrued and all expenses paid or incurred in the real
estate operation of the  property,  shall  be  submitted  and  filed  as
prescribed  by the rules of the commission. Such statements with respect
to income received or accrued and expenses paid  or  incurred  shall  be
provided  as a condition precedent to a review of the application. If no
such statement is provided with the application,  the  commission  shall
not  grant  a  hearing  or  make an adjustment to the assessment for any
years under review otherwise than in accordance with the  provisions  of
this  article.    The  failure  to  provide  such  statements may in the
discretion of the commission result in a dismissal  of  the  application
thereby denying administrative review and relief.
(f)  The commission may provide for electronic filing of applications.
An application shall be timely filed if on or before the date  specified
in  paragraph  (a)  of this subdivision it is delivered or mailed to the
office of the commission or transmitted by electronic means  adopted  by
the commission.
(g)  For  purposes of this section, the "applicant" shall be the owner
or other person aggrieved by the assessment. Whenever the commission  is
to provide a notice to the applicant it shall provide such notice to the
attorney  for  the  applicant if the applicant is represented by counsel
or, if not so represented, then to the applicant or an agent  designated
in  the  application.  The  commission  may,  with  the  consent  of the
applicant or the applicant's attorney or  agent,  transmit  notices  and
accept  responses  to  notices  by  electronic  means,  in  which  event
references in this section to mailing of notices or receiving  responses
to  notices  shall  be deemed to include transmission by such electronic
means.
(h) For purposes of this section, any application, notice or  response
made  by  mail  shall  be  deemed  made when mailed, as evidenced by the
postmark, and any application, notice or  response  made  by  electronic
means  adopted  by the commission shall be deemed made when transmitted.
The term "mail" shall include delivery by a designated delivery service,
as defined in this paragraph, and the term "postmark" shall include  any
date  recorded  or  marked  by  such  service in the manner described in
section seventy-five hundred two of the internal revenue code. The  term
"designated  delivery  service" shall mean a delivery service designated
by the secretary of the  treasury  of  the  United  States  pursuant  to
section  seventy-five  hundred two of the internal revenue code, subject
to any withdrawals and additions made pursuant to  subparagraph  (A)  of
paragraph two of subsection (a) of section six hundred ninety-one of the
tax law.
7.  (a)  The  commission  shall  meet  throughout  the  year  and  may
reasonably compel the  attendance  of  witnesses,  administer  oaths  or
affirmations  and  examine applicants and other witnesses under oath. If
the person whose real property is assessed,  or  his  or  her  agent  or
representative,  shall  willfully  neglect or refuse to attend and be so
examined, or to answer any question put to him or her  relevant  to  the
application  or  assessment,  such  person  shall not be entitled to any
reduction of the assessment subject to the application. Minutes  of  the
examination of every person examined upon the hearing of any application
for  correction  shall  be  taken  and  filed  with  the commission. The
authorized representative of the board of assessors shall have the right
to be heard on any application for correction and  his  or  her  remarks
with  respect to any application for correction shall be recorded in the
minutes of the commission. All oral and written testimony taken  by  the
commission,  by  a  commissioner,  or  by  an employee of the commission
authorized to take testimony on applications shall  constitute  part  of
the record of the proceedings upon an assessment. The commission may act
on  applications  and  make  determinations  on assessments as a body or
through a commissioner or hearing officer authorized by the  commission.
As  used  in  this section, "commission" shall mean, as appropriate, the
assessment review  commission  or  a  commissioner  or  hearing  officer
authorized  by  the assessment review commission to act pursuant to this
section.
(b) The commission shall determine the  final  assessed  valuation  or
taxable  assessed  valuation,  or  the  actual  assessment or transition
assessment, or the proper class designation of the real property of each
applicant. The final assessed valuation or taxable assessed valuation of
real property may be the same as or less than  the  original  assessment
or,  if  determined  to  be unlawful, the same shall be ordered stricken
from the roll or where appropriate entered on the exempt portion of  the
roll.  If  it is determined that the real property is misclassified, the
correct class designation or allocation of assessed valuation  shall  be
entered on the roll by the board of assessors.
* 8.  The  final determination of the commission upon applications for
the correction of an assessment already  heard  shall  be  rendered  not
later  than  the  tenth  day  of March in the year following the year in
which the tentative assessment roll is published, or such later date  as
may  be  permitted  by  the  board of assessors, in order that the final
assessment roll may be prepared for publication on  the  first  business
day  in  April;  provided,  however, that the commission may continue to
take testimony and render determinations on applications  subsequent  to
March tenth. The board of assessors, upon receipt of such determination,
shall correct its assessment rolls. The receiver of taxes of any town in
which  the  property  is  situated  shall  issue  corrected tax bills in
accordance with such determination within thirty days after entry  of  a
final determination by the commission.
* NB Effective until June 30, 2024
* 8.  The  final determination of the commission upon applications for
the correction of an assessment already  heard  shall  be  rendered  not
later  than  the  tenth  day of March in the year in which the tentative
assessment roll is published, or such later date as may be permitted  by
the  board  of assessors, in order that the final assessment roll may be
prepared for publication on the first business day in  April;  provided,
however,  that  the commission may continue to take testimony and render
determinations on applications subsequent to March tenth. The  board  of
assessors,  upon  receipt  of  such  determination,  shall  correct  its
assessment rolls. The receiver  of  taxes  of  any  town  in  which  the
property  is situated shall issue corrected tax bills in accordance with

such  determination  within  thirty  days  after  entry   of   a   final
determination by the commission.
* NB Effective June 30, 2024
9.  Pursuant  to subdivision eight of this section, the commission may
determine the issues relating to the grievance and resolve  the  current
and  the  immediately  previous  two  tax years' outstanding assessments
challenges  in  accordance  with  this  article  and  may   enter   into
stipulations  and,  where  necessary,  judgments with notice of entry in
settlement of such challenges. If the tax  shall  have  been  paid,  the
county  treasurer  is  authorized  to  refund  any excess tax paid, with
interest thereon. A determination of the commission shall have the  same
effect  as an order of a court of competent jurisdiction for purposes of
any act authorizing the issuance of debt instruments for  the  financing
of tax refunds.
10.  On  or before April first, each year the commission shall mail to
each applicant, who has filed an application for the correction  of  the
assessment,   a   notice  of  the  commission's  determination  of  such
applicant's assessment. Such notice shall also contain the statement  as
to  the  final  determination  of the assessment review commission, or a
statement that the commission has not yet made a determination as to the
final assessed valuation which shall be made as soon as the  petitioners
application  is  reviewed  or  heard.  If  the  applicants property is a
property defined in subdivision one of section eighteen hundred  two  of
this  chapter  as "Class 1", the commissions determination shall contain
the statement: "If you are dissatisfied with the  determination  of  the
Assessment  Review  Commission  and  you  are the owner of a one, two or
three family residential structure or residential real property not more
than three stories in height held  in  condominium  form  of  ownership,
provided  that  no dwelling unit therein previously was on an assessment
roll as a dwelling unit in other than condominium form of ownership, and
you reside at such residence, you  may  seek  judicial  review  of  your
assessment  either under title one of article seven of the real property
tax law or under small claims assessment review law  provided  by  title
one-A  of article seven of the real property tax law." Such notice shall
also state that the last date to file petitions for judicial review  and
the  location  where  small  claims  assessment  review petitions may be
obtained.
Each applicant that has filed an application of a property as  defined
in  subdivision  one  of section eighteen hundred two of this chapter as
"Class 2", "Class 3" or "Class 4", shall receive  a  notice  as  to  the
final  determination  of the assessment review commission or a statement
that the commission has not yet made a determination  as  to  the  final
assessed  valuation  which  shall  be  made  as  soon as the petitioners
application is reviewed or heard. Such applicants  determinations  shall
contain  the  statement: "If you are dissatisfied with the determination
of the Assessment Review Commission you may seek judicial review of your
assessment under title one of article seven of  the  real  property  tax
law."  Such  notice shall also state the last date to file petitions for
judicial review. A final determination when rendered shall  contain  the
same  statement.  Failure  to  mail  any  such  notice or failure of the
applicant to receive the same shall  not  affect  the  validity  of  the
assessment.
11.  A  proceeding  to  review  or  correct  on  the  merits any final
determination of the assessment review commission may be had as provided
by  law,  and  if  brought  to  review  a  determination  mentioned   in
subdivision  seven  of  this  section must be commenced on or before the
last business day of April after final  completion  and  filing  of  the
assessment  roll  containing such assessment, as provided in appropriate

provisions of this chapter or within thirty days after notice of a final
determination has been made and sent to the applicant.
12.  If  any  part  or  provision  of  this section or the application
thereof to any person, entity or circumstance shall be adjudged  invalid
by  any court of competent jurisdiction, such judgment shall be confined
in its operation to that part, provision or application of this  section
directly  involved  in  the  controversy  for  which  such  judgment was
rendered and shall not be deemed to affect or impair the validity of the
remainder of this section to the application thereof to  other  persons,
entities or circumstances.