2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 552 - Correction of Errors on Tentative Assessment Rolls.

§ 552. Correction of errors on tentative assessment rolls. 1. Clerical
errors,  unlawful  entries  and  errors  in  essential fact on tentative
assessment rolls may be corrected in accordance with the  provisions  of
this section.
2.  (a)  Where  it  is  made to appear to the assessor that a clerical
error, an unlawful entry or an error in essential fact is present on the
tentative assessment roll, or an application for exemption  is  received
after  taxable status date pursuant to a local law adopted in accordance
with subdivision eight of  section  four  hundred  sixty-seven  of  this
chapter,  the  assessor  shall  execute  and  transmit  to  the board of
assessment  review  a  verified  statement  that  such  clerical  error,
unlawful  entry  or  error  in essential fact has been made or such late
application for exemption has been  received,  including  any  available
proof  of  such  error.  Such  verified statement shall be on a form and
shall contain such information as prescribed by the commissioner. For an
error in essential fact, 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) Where the assessor  acts  pursuant  to  this  subdivision  at  the
request  of  the  owner  of the real property or any person who would be
entitled to file a complaint  as  to  such  real  property  pursuant  to
section  five  hundred  twenty-four  of this chapter, the assessor shall
immediately provide such owner or  other  person  with  a  copy  of  the
verified   statement   executed   pursuant  to  paragraph  (a)  of  this
subdivision.  If  the  verified  statement  executed  pursuant  to  this
paragraph is not received by the board of assessment review on or before
the meeting of the board to hear and determine complaints in relation to
assessments, then the owner or other person entitled to file a complaint
pursuant  to  section  five  hundred  twenty-four  of  this  chapter may
transmit to the board of assessment review  the  copy  of  the  verified
statement  executed  pursuant to this paragraph. The board of assessment
review shall consider such copy of the verified statement as a  petition
filed pursuant to section five hundred fifty-three of this title.
(c)  Where  the  assessor,  acting  pursuant to the provisions of this
section, submits to the board of assessment review a verified  statement
to  increase  an  assessment, the assessor must provide the owner of the
real property subject to such assessment a written notice together  with
a copy of the verified statement. Such written notice shall be mailed to
the  owner  of  the  real  property by certified mail at least five days
prior to the meeting of the board of assessment review.
3. At the meeting of the  board  of  assessment  review  to  hear  and
determine  complaints  in relation to assessments the board shall review
all verified statements which it receives pursuant to this  section  and
on  such  review  shall have all of the powers and duties imposed by law
upon boards of assessment review by title one-A of this article  and  by
any  other  law.  Any  changes  ordered  by a board of assessment review
pursuant to this section shall be effected in the manner  prescribed  by
sections  five  hundred  twenty-five and five hundred twenty-six of this
chapter.