2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 511 - Assessment Disclosure; Notice and Meetings.

§ 511. Assessment disclosure; notice and meetings. 1. In the year of a
revaluation or update of assessments, if the state equalization rate for
the immediately preceding assessment roll was less than eighty-five, the
assessor  shall,  and  in  any other year may, not later than sixty days
prior to the date set by law for the filing of the tentative  assessment
roll,  mail  to  each  owner  of  real  property  therein, an assessment
disclosure notice in the format provided in paragraph (a) of subdivision
two of this section. However, pursuant to a resolution  adopted  by  the
governing  board  of  the assessing unit, other than a special assessing
unit or an approved assessing unit which has adopted the  provisions  of
section   nineteen  hundred  three  of  this  chapter,  such  assessment
disclosure notice shall include in lieu thereof the items  specified  in
paragraph (b) of subdivision two of this section.
2.  (a)  Tax  dollar comparison. Such notice shall identify the parcel
for which  it  has  been  mailed  and  shall  include:  (i)  the  parcel
description;  (ii)  the  final  taxable assessment of the parcel for the
previous year; (iii) the current preliminary taxable assessment  of  the
parcel;  (iv)  as  a minimum, the actual extension of city or town taxes
for the prior year to a hypothetical extension of the same taxes against
the preliminary determination of assessed value  for  the  current  year
adjusted  for  changes  in  the  condition  of  real  property;  (v) the
difference between the actual and hypothetical extensions;  and  (vi)  a
statement  advising  the  owner of real property that the net difference
reflected in  the  statement  does  not  represent  the  property's  tax
liability  for  any  ensuing  fiscal  year.  This notice shall contain a
statement that tax liability may be affected by changes in (1) municipal
budgets, (2) assessments of other real property prior to  completion  of
the  final  assessment roll, and if school or county taxes, or both, are
compared, (3) apportionment of relative municipal shares of  county  and
school district levies. The notice shall also contain a statement that a
publication  containing  procedures  for  contesting  an  assessment  is
available at the assessor's office and such other information as may  be
required by the commissioner.
(b)  Alternative  disclosure  notice.  Such  notice shall identify the
parcel for which it has been mailed and shall include:  (i)  the  parcel
description;  (ii)  the  final  taxable assessment of the parcel for the
previous year; (iii) the current preliminary taxable assessment  of  the
parcel; and (iv) an estimate of how much the tax liability of the parcel
would   change   if   the  preliminary  taxable  assessments  should  be
implemented and if all other relevant factors  should  remain  constant.
Such  estimate  shall be calculated by subtracting the percentage change
in the preliminary taxable assessment of the parcel from the  percentage
change  in  the  preliminary total taxable assessments of the assessment
roll as a whole, and dividing that result by the  percentage  change  in
the  preliminary  taxable  assessment  of  the parcel and expressing the
result, whether positive or negative, either as a percentage, rounded to
the nearest whole percentage, or specifying a  range  within  which  the
percentage  falls,  provided  that  such  range  shall  not  exceed five
percentage points. The notice shall further  state  that  the  estimated
change  in  tax  liability  is only an estimate, and that the actual tax
liability may  ultimately  be  affected  by  changes  in  (1)  municipal
budgets,  (2)  assessments of other real property prior to completion of
the final assessment roll, and (3) if school or county taxes,  or  both,
are  compared,  apportionment of relative municipal shares of county and
school district levies. In addition, the notice shall  state:  that  the
preliminary assessments for the assessing unit are subject to adjustment
prior  to  the  filing  of  the  tentative  assessment  roll; and that a

publication  containing  procedures  for  contesting  an  assessment  is
available at the assessor's office.
3. Subsequent to the mailing of the notice required by subdivision one
of  this  section,  the  assessor and representatives of any independent
contractors employed in the revaluation program, shall be  available  to
provide   explanations   of  the  program,  including  consideration  of
objections  or  complaints  of  owners  of  real  property  within  said
assessing unit.
4. In any assessing unit subject to the provisions of this section, if
the  assessed  value of any property on the tentative assessment roll is
different from the preliminary determination of assessed value set forth
on the assessment disclosure notice described in subdivision one of this
section, the assessor, not later than ten days prior to the date set  by
law  for  the  hearing  of complaints by the board of assessment review,
shall  mail  a  notice  to  the  owner  of  such  property  stating  the
preliminary  determination  of  assessed  valuation  on  the  assessment
disclosure  notice  and  the  assessment  set  forth  on  the  tentative
assessment  roll,  explaining  the procedure to be followed in obtaining
review of such assessment and setting forth the date or dates and  times
at  which  the  board  of assessment review will meet to hear complaints
with respect to assessments.
5. Failure to mail either notice described in this section or  failure
of  the owner to receive the same shall not prevent the levy, collection
and enforcement of the payment of the taxes on such real property.
6. No separate notice shall be required to be mailed pursuant to  this
section  for  property subject to taxation pursuant to title two of this
article provided the assessor complies  with  the  notice  provision  of
section five hundred forty-two of such title.
7.  The commissioner shall promulgate rules and regulations to provide
for the implementation of the provisions of this section.
8. Whenever an assessing unit has mailed assessment disclosure notices
to each owner of real property therein pursuant to  this  section,  that
assessing  unit is not required to mail notices pursuant to this section
if it implements a reassessment at the same uniform percentage of  value
as  the  previous  reassessment  in  either of the two years immediately
succeeding that previous reassessment.
9. A special assessing unit shall be deemed to be in  compliance  with
the  provisions  of  this  section  if it provides assessment disclosure
notices to property owners in an alternative manner which includes, at a
minimum, their tentative assessments, the market values upon which  they
were based, and the applicable level of assessment.