2023 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.