2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 730 - Procedure to Review Small Claims.

§ 730. Procedure to review small claims. 1. The chief administrator of
the  courts  shall establish a small claims assessment review program in
the supreme court. An owner of real property claiming to be aggrieved by
an assessment on real property on the ground  that  such  assessment  is
unequal  or  excessive  may  file a petition for review pursuant to this
article provided that:
(a) the property owner shall have first filed a complaint pursuant  to
section  five  hundred  twenty-four or section fourteen hundred eight of
this chapter or the provisions of a local law or charter  providing  for
administrative review of assessments;
(b)  the  property  is:  (i)  improved  by  a one, two or three family
owner-occupied structure used exclusively for residential purposes other
than property subject to the  assessment  limitations  of  section  five
hundred  eighty-one  of  this  chapter  and  article  nine-B of the real
property law or (ii) the property is unimproved and is not of sufficient
size as determined by the assessing unit or special  assessing  unit  to
contain a one, two or three family residential structure;
(c)  the  equalized value of the property does not exceed four hundred
fifty thousand dollars or, in the event  such  equalized  value  exceeds
four  hundred  fifty  thousand  dollars,  the total assessment reduction
requested does not exceed twenty-five percent of the assessed  value  of
the property; and
(d)  the  petition  shall  not  request  an assessment lower than that
requested in the  complaint  filed  pursuant  to  section  five  hundred
twenty-four  or fourteen hundred eight of this chapter or the provisions
of a local  law  or  charter  providing  for  administrative  review  of
assessments.
For  the  purpose of this section, the equalized value of the property
shall equal the assessed value of  the  property  divided  by  the  most
recent  equalization  rate  or, in the case of a special assessing unit,
the most recent class one ratio, when established. In  the  event  there
has  been  a  material  change  in  the  level of assessment the special
equalization rate shall be used to determine the equalized value of  the
property.
An  owner  of real property who qualifies under paragraphs (a) through
(d) of this subdivision shall also include:
(i) a person or persons whose real property is held  in  trust  solely
for  the benefit of such person or persons if the property serves as the
primary residence of such person or persons and the  trust  which  holds
title  to  the  property  was  lawfully created to hold title solely for
estate planning and asset protection purposes; and
(ii) a person or persons who reside in real property which is owned by
a limited partnership if the property serves as the primary residence of
such person or persons and said limited partnership does not  engage  in
any  commercial  activity, was lawfully created to hold title solely for
estate planning  and  asset  protection  purposes  and  the  partner  or
partners  who  primarily  reside  thereon personally pay all of the real
property taxes and other costs associated with the property's ownership.
2. Upon determining any such complaint every real property  tax  board
of  assessment  review  shall  inform  every  owner of one, two or three
family owner-occupied residential real property in writing of the  right
to  small claims assessment review in the manner provided by subdivision
four of section five hundred twenty-five of this  chapter.  Such  notice
shall  specify  the  last  date on which petitions must be filed and the
location where small claims assessment review forms may be obtained. The
petition form for small claims assessment review shall  be  provided  to
such  property  owner,  upon  request, at no cost in accordance with the

rules promulgated pursuant to section seven hundred thirty-seven of this
title.
3.  The  petition  for  review  pursuant  to this title shall be filed
within thirty  days  after  the  completion  and  filing  of  the  final
assessment  roll  containing  such  assessment  or,  in  a  city  with a
population of one million  or  more,  before  the  twenty-fifth  day  of
October  following the time when the determination sought to be reviewed
was made, in accordance with the rules promulgated pursuant  to  section
seven  hundred thirty-seven of this title. A fee of thirty dollars shall
be paid upon filing of each  petition,  which  shall  be  the  sole  fee
required for petitions filed pursuant to this title. The county clerk of
each  county  outside  the city of New York shall retain five dollars of
each filing fee and shall pay the balance  of  each  fee  to  the  state
commissioner  of  taxation  and  finance as provided in paragraph (e) of
subdivision two of section thirty-nine of the  judiciary  law.  For  the
purposes  of  this  section  an  assessment roll shall not be considered
finally completed and filed until the last day provided by law  for  the
filing of such assessment roll or until notice thereof has been given as
required by law, whichever is later. Failure to file the petition within
such  time  shall  constitute a complete defense to the petition and the
petition must be dismissed.
4. The petition form for  small  claims  assessment  review  shall  be
prescribed by the office of court administration after consultation with
the  commissioner.  Such  form shall require the petitioner to set forth
his name, address and  telephone  number,  a  description  of  the  real
property for which small claims assessment review is sought, the name of
the  assessing  unit  having  made  the  assessment,  the  amount of the
assessment and  of  the  reduction  in  assessed  valuation  or  taxable
assessed  valuation  requested,  each  tax  district which utilizes such
assessment and the tax rate or adjusted tax rate of each tax district or
consolidated tax rate, if applicable, a concise statement of the  ground
or grounds upon which review is sought and any such other information as
may be required by the office of court administration.
5. No petition for small claims assessment review shall relate to more
than one parcel of real property.
6. The petition may be made by a person who has knowledge of the facts
stated therein and who is authorized in writing by the property owner to
file  such  petition.  Such written authorization must be made a part of
such petition and bear a date within the same calendar year during which
the complaint is filed.
7. Commencement of a proceeding under this article shall not stay  the
proceedings   of  the  assessors  or  other  persons  against  whom  the
proceeding is maintained or to whom the assessment is delivered,  to  be
acted upon according to law.
8.  The  petitioner  shall mail a copy of the petition within ten days
from the date of filing with the clerk of the supreme court to: (a)  the
clerk  of  the  assessing  unit named in the petition, or if there be no
such clerk, then to the officer who performs  the  customary  duties  of
that  official, or to the president of the tax commission in a city with
a population of more than one million and having a tax  commission;  (b)
the assessor or chairman of the board of assessors of the assessing unit
named  in  the  petition; (c) the clerk of any school district, except a
school district governed by the provisions of article fifty-two  of  the
education  law,  within which any part of the real property on which the
assessment to be reviewed is located, or if there be  no  clerk  or  the
clerk's  name and address cannot be obtained, then to a trustee; (d) the
treasurer of any county in which  any  part  of  the  real  property  is
located; and (e) the clerk of a village which has enacted a local law as

provided  in  subdivision  three of section fourteen hundred two of this
chapter if the assessment to be reviewed is on a parcel  located  within
such  village.  Service  upon  the  clerk of the assessing unit or other
appropriate  official  specified  in  paragraph  (a) of this subdivision
shall be made by personal delivery or by certified mail, return  receipt
requested.  In  the event that service is made by personal delivery, the
clerk of the assessing unit or other appropriate person shall provide  a
receipt  for such service to the petitioner stating the date and time of
service. Neither the school district, county nor such village  shall  be
deemed to have been made a party to the proceeding.