2023 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.