reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 729 - Definitions.

§ 729. Definitions. When used in this title:
1.  "Assessed  valuation"  or "assessed value" means the determination
made by assessors or the board of assessment review of the valuation  of
real property, including the valuation of exempt real property.
2.  "Excessive  assessment"  or an assessment which is excessive shall
mean and include:
(a) an entry on an assessment roll of the assessed valuation  of  real
property which exceeds the full value of such real property; or
(b)  an  entry on an assessment roll of the taxable assessed valuation
of real property which is excessive because the real property failed  to
receive  all  or  a  portion  of  a  partial exemption to which the real
property or owner thereof is entitled pursuant to  the  law  authorizing
the partial exemption.
3.  "Taxable assessed valuation" or "taxable assessed value" means the
assessed valuation of real property less partial exemptions.
3-a. "Tax district"  means  a  county,  city,  town,  village,  school
district  or  special district by or on behalf of which a tax or special
ad valorem levy is imposed.
4. "Unequal assessment" or an assessment which is unequal  shall  mean
and include:
(a)  an  entry on an assessment roll of the assessed valuation of real
property improved by a one, two or three  family  residential  structure
which  is  made  at  a  higher  proportion  of  full value than assessed
valuation of other residential real property on the same roll; or
(b) an entry on an assessment roll of the assessed valuation  of  real
property  which  is  made  at a higher proportion of full value than the
assessed valuation of all real property on the same roll.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 731 - Appointment of Hearing Officers.

§  731. Appointment of hearing officers. 1. The chief administrator of
the courts shall appoint  a  panel  of  small  claims  hearing  officers
selected  from  persons requesting to serve as such hearing officers who
shall have submitted resumes of qualifications.  Hearing officers to  be
appointed  to  the  panel  shall  be  qualified  by  training, interest,
experience, temperament and knowledge of real  property  assessment  and
valuation  practices and provisions of state and local law governing the
making of assessments, but need not be attorneys  at  law.    The  chief
administrator  of  the  court shall randomly assign a hearing officer or
hearing officers, or may assign a judicial  hearing  officer  designated
pursuant  to  article  twenty-two  of  the  judiciary law, to conduct an
informal hearing on the petition for  review  with  the  applicants  for
small  claims  and a representative of the assessing unit which made the
assessment sought to be reviewed. Hearing  officers  assigned  shall  be
familiar  with  the assessing unit in which the real property subject to
review is located, and shall not possess any  conflict  of  interest  as
defined  by  the  public officers law with regard to the petitions to be
heard. Hearing officers shall  be  compensated  for  their  services  in
accordance   with  a  fee  schedule  to  be  established  by  the  chief
administrator of the courts.  For purposes of subdivisions two and three
of this section and  the  other  provisions  of  this  title,  the  term
"hearing officer" shall include a judicial hearing officer.
2.  A  hearing  officer  shall  disqualify  himself  or herself from a
hearing where such officer possesses a conflict of interest  as  defined
by  the  public officers law. Such hearing officer shall also disqualify
himself or herself from a hearing  where  such  hearing  officer  has  a
direct  or  indirect  interest  in any property for which a petition has
been filed. For the purposes of this title, a hearing officer  shall  be
deemed to have a direct or indirect interest in any property for which a
petition  has been filed when the hearing officer, spouse, or any of his
or her minor children:
(a) is the owner of such property; or
(b) is an officer, director, partner or associate of  a  law  firm  or
real  estate  firm which has a financial interest with the owner of such
property.
3. Where a hearing  officer  disqualifies  himself  or  herself,  such
hearing  officer  shall  notify the chief administrator of the court who
shall reassign the case to another hearing officer.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 732 - Hearing Procedures.

§  732.  Hearing  procedures.  1.  Small claims hearings shall be held
  within forty-five days after the final day for filing petitions. In  the
  event  all such hearings cannot be held within forty-five days, hearings
  may be held at a later date in accordance  with  the  rules  promulgated
  pursuant  to  section  seven  hundred  thirty-seven  of this title. Such
  hearing, where practicable, shall be  held  at  a  location  within  the
  county  in  which  the  real  property subject to review is located. The
  petitioner and assessing unit shall be advised by mail of the  time  and
  place of such hearing at least ten working days prior to the date of the
  hearing;  provided, however, failure to receive such notice in such time
  period shall not bar the holding of a hearing.
2. The petitioner need not present expert witnesses nor be represented
  by an attorney at such hearing. Such proceedings shall be  conducted  on
  an  informal  basis  in such manner as to do substantial justice between
  the parties according to the rules of substantive  law.  The  petitioner
  shall  not  be  bound  by  statutory  provisions  or  rules of practice,
  procedure, pleading or evidence.  All  statements  and  presentation  of
  evidence  made at the hearing by either party shall be made or presented
  to the hearing officer who shall assure that decorum  is  maintained  at
  the  hearing.  The  hearing  officer  shall  consider  the best evidence
  presented in each particular case. Such evidence may include, but  shall
  not  be  limited  to,  the most recent equalization rate established for
  such assessing unit, the residential assessment ratio promulgated by the
  commissioner pursuant to section  seven  hundred  thirty-eight  of  this
  title,  the  uniform  percentage of value stated on the latest tax bill,
  and the assessment of comparable residential properties within the  same
  assessing  unit.  A village which has enacted a local law as provided in
  subdivision three of section fourteen hundred two of this chapter  shall
  be  deemed  an  assessing  unit  for  purposes  of this subdivision. The
  hearing officer may, if he deems appropriate, view or inspect  the  real
  property  subject  to  review.  The  petitioner shall have the burden of
  proving entitlement to the relief sought.
3. All parties are required to  appear  at  the  hearing.  Failure  to
  appear shall result in the petition being determined upon inquest by the
  hearing officer based upon the available evidence submitted.
4.  The  hearing officer shall determine all questions of fact and law
  de novo.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 734 - Refund of Taxes Resulting From Small Claims Assessment Review.

§  734. Refund of taxes resulting from small claims assessment review.
  1. If in a final order  in  any  proceeding  under  this  title,  it  is
  determined  that  the  assessment  reviewed  was  excessive  or  unequal
  pursuant to section seven hundred thirty of this title  and  ordered  or
  directed  that  the same be corrected and such order is not made in time
  to enable the assessors or other appropriate officer, board or  body  to
  make  a  new  or  corrected  assessment  prior  to the expiration of the
  warrant for the collection of any tax or special ad  valorem  levy  upon
  the  real  property  the  assessment  of which has been determined to be
  excessive or unequal, then any amount at any time  collected  upon  such
  excessive or unequal assessments shall be refunded within ninety days of
  such  decision  in  the  same  manner  as  provided for in section seven
  hundred twenty-six  of this chapter or as is otherwise provided  by  law
  with  respect to Nassau and Suffolk counties, provided, however, that no
  application need be made by the petitioner for such refund.  The  notice
  of the hearing officer to the clerk of the tax district shall constitute
  an  application  for  refund  for  the  purpose of this section. Where a
  refund is not made within ninety days, interest in  the  amount  of  one
  percent  per  month shall be added to the amount to be refunded for each
  month or part  thereof  in  excess  of  ninety  days  and  paid  to  the
  petitioner.  Notwithstanding  paragraph (a) or (b) of subdivision one of
  section seven hundred twenty-six of this chapter,  where  an  assessment
  reduction  is not in excess of ten thousand dollars the amount of tax or
  other levy, including interest thereon, to be refunded shall be  charged
  to  the  municipal  corporation  or  special district by or on behalf of
  which they were levied; or as is otherwise provided by law with  respect
  to Nassau and Suffolk counties.
2. In a city having a population of one million or more, the notice of
  the hearing officer shall be mailed to the office of the city collector.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 735 - Determination Not Precedent.

§  735. Determination not precedent. No transcript of testimony shall
  be made of  a  small  claims  assessment  review  hearing.  The  hearing
  officer's  decision  of  a  petition  for small claims assessment review
  shall not constitute precedent for any purpose or  proceeding  involving
  the parties or any other person or persons except as provided in section
  seven hundred thirty-nine of this title.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 736 - Waiver of Other Remedies and Right to Judicial Review.

§  736.  Waiver  of  other  remedies  and right to judicial review. 1.
  Except as  provided  in  subdivision  three  of  section  seven  hundred
  thirty-three  of  this  title,  the election to file a small claims real
  property assessment review  petition  shall  be  irrevocable  and  shall
  constitute  a  waiver of the right to commence a review proceeding under
  title one of this article upon the conclusion of the hearing.
2. A petitioner to an action pursuant to this title may seek  judicial
  review  pursuant  to article seventy-eight of the civil practice law and
  rules provided that such review shall be  maintained  against  the  same
  parties named in the small claims petition.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 737 - Rules of Practice and Procedure.

§ 737. Rules of practice and procedure. The chief administrator of the
  courts   shall   adopt   such  rules  of  practice  and  procedure,  not
  inconsistent herewith, as may be necessary to implement the small claims
  assessment review procedure hereby established. Such rules shall provide
  for  the  scheduling  of  evening  hearings   where   practicable,   the
  availability  of  petition  forms,  and the procedures for the filing of
  decision rendered by hearing officers pursuant to the provisions of this
  title.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 738 - Residential Assessment Ratio.

§  738.  Residential assessment ratio. 1. (a) For the purposes of this
title, sixty days prior to the date for  the  filing  of  the  tentative
assessment  roll  of an assessing unit, the commissioner shall determine
the  residential  assessment  ratio  for  such   assessing   unit.   The
residential  assessment  ratio shall be equal to the level of assessment
of residential property in the  assessing  unit  as  determined  in  the
market  value  survey  used  or  to  be  used  to  calculate  the  state
equalization rate for that assessment roll pursuant to article twelve of
this chapter, subject  to  the  provisions  of  paragraph  (b)  of  this
subdivision.
(b)  The  commissioner  shall  increase  or  decrease  the residential
assessment ratio to account for a change in level of assessment  in  the
total  assessed value of residential real property or, if not available,
of all taxable real property. For purposes of this section,  "change  in
level of assessment" has the meaning set forth in section twelve hundred
twenty of this chapter except that a change in level of assessment shall
be  determined  with  reference only to residential real property if the
necessary information is available.
(c) The residential assessment ratio shall be made  available  at  the
office  of the county director of real property tax services, the office
of the county clerk and the office of the assessor or, in a city with  a
population of one million or more, the office of the tax commissioner of
such  city.  Such  ratio  shall  be  provided  to  the  office  of court
administration for distribution to small claims hearing officers.
2. For purposes of this section, assessing units  participating  in  a
coordinated   assessing   program   pursuant  to  section  five  hundred
seventy-nine of  this  chapter  shall  be  considered  to  be  a  single
assessing unit.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1-A - Special Proceeding for Small Claims Assessment Review › 739 - Prohibition Against Change in Assessment Following Decision in Small Claims Proceeding.

§  739. Prohibition against change in assessment following decision in
small claims proceeding.  1. Except as hereinafter provided  and  except
as  to  any  parcel  of real property located within a special assessing
unit as defined in article eighteen of this chapter, where the  decision
of  a  small claims hearing officer orders a reduction in an assessment,
the  assessed  valuation  contained  in  such  decision  shall  not   be
thereafter  changed  on  such  property  for  the  next  assessment roll
prepared on the basis of the taxable status date next  occurring  on  or
after the taxable status date of the most recent assessment under review
in  the  proceeding  subject to such final order or judgment.  Where the
assessor or other local official  having  custody  and  control  of  the
assessment  roll  receives notice of the order or judgment subsequent to
the filing of the next assessment roll, he  or  she  is  authorized  and
directed  to  correct  the entry of assessed valuation on the assessment
roll to conform to the provisions of this section.
2. An assessment on property subject to the provisions of  subdivision
one of this section may be changed on an assessment roll where:
(a)  There  is  a  revaluation  or  update of all real property on the
assessment roll;
(b) There is a revaluation or update in a special  assessing  unit  of
all real property of the same class;
(c) There has been a physical change (improvement) to the property;
(d) The zoning of such property has changed;
(e) Such property has been altered by fire, demolition, destruction or
similar catastrophe;
(f)  An  action  has been taken by any office of the federal, state or
local government which caused a discernible change in the  general  area
where the property is located which directly impacts on property values;
(g)  The  owner  of  the  property  becomes  eligible or ineligible to
receive an exemption; or
(h) The use or classification of the property has changed.
3. No petition for review of the assessment of such property shall  be
filed  while  the provisions of subdivisions one and two of this section
are applicable to such property.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 2 - Special Provisions Relating to Special Franchise Assessments › 740 - Proceeding to Review a Special Franchise Assessment.

§  740.  Proceeding  to  review  a  special franchise assessment. 1. A
  special franchise assessment may be reviewed so far  as  practicable  in
  the  manner  prescribed  by  this article for reviewing an assessment of
  real property.  Notwithstanding any other provision of this  article  to
  the  contrary,  an  assessing  unit may commence a proceeding under this
  section on the ground that the value  of  the  property,  prior  to  the
  application of the equalization rate pursuant to section six hundred six
  of  this chapter, is insufficient. This proceeding shall be consolidated
  with any other proceeding commenced under this section by the  owner  of
  the special franchise.
2.  A  petition and notice shall be served by delivering two copies to
  the commissioner or to an officer or employee authorized by him  or  her
  to  accept service, not more than sixty days after the written notice of
  the final assessment prescribed by section six hundred eighteen of  this
  chapter has been served. Where a proceeding is commenced by an assessing
  unit  in which a special franchise is situated, an additional copy shall
  be filed by the petitioner with the owner  of  that  special  franchise.
  Where  a  proceeding  is  commenced  by  a  special franchise owner, the
  petitioner, within ten days after service, shall file an additional copy
  with the clerk of the city, town or village and with the  clerk  of  the
  school  district  in  which  that special franchise is situated except a
  school district governed by the provisions of article fifty-two  of  the
  education law.
3.  Upon timely motion, an assessing unit or a special franchise owner
  shall be permitted to intervene in a proceeding commenced by  the  other
  under subdivision one of this section.
4.  A  proceeding  to  review  a special franchise assessment shall be
  maintained against the commissioner and not against any other  board  or
  officer  unless  otherwise  directed  by  the supreme court or a justice
  thereof.
5. An adjudication made in any such proceeding shall be  binding  upon
  (a)  the  owner  of  the  special  franchise  in question, (b) the local
  assessors and any ministerial officer who performs  duties  relative  to
  the  collection of the taxes, in the same manner as though they had been
  parties to the proceeding.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 2 - Special Provisions Relating to Special Franchise Assessments › 742 - Appearance by Commissioner in Proceeding to Review a Special Franchise Assessment.

§  742.  Appearance  by commissioner in proceeding to review a special
  franchise assessment. 1. In any proceeding to review a special franchise
  assessment, the commissioner may appear by  counsel  designated  by  the
  attorney  general.  The  attorney  general  or  such  counsel may employ
  experts.  The  compensation  of  such  counsel  and  experts  and  their
  necessary  expenses  incurred  in  such  proceeding  and upon any appeal
  therein shall be a charge upon  the  assessing  unit  upon  whose  rolls
  appears  the  assessment  sought  to  be reviewed and the amount thereof
  shall be audited, allowed and paid in the same manner  as  other  claims
  against  the assessing unit. Where the assessment of a special franchise
  in more than one assessing unit is reviewed in one proceeding,  separate
  accounts  for  such  compensation  and expenses shall be rendered to the
  proper officer of each  of  the  assessing  units.  Any  charge  imposed
  pursuant  to  this subdivision shall be limited to proceedings commenced
  by a special franchise owner.
2. If provision has not been made for the payment of such  expense  in
  any  year, the officers who are empowered by law to make such provisions
  in any assessing unit shall raise such amount as may be necessary in any
  manner provided by law and shall pay such expense therefrom.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 800 - County Equalization Agency.

§  800.  County equalization agency.  The board of supervisors of each
  county shall be the county equalization agency except that the board  of
  supervisors of any county may by resolution determine that commissioners
  of  equalization,  appointed as provided in section eight hundred two of
  this chapter, shall be the county equalization agency.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 804 - Equalization by County Equalization Agency.

§  804.  Equalization  by  county equalization agency. 1. On or before
  November fifteenth in each year, the county equalization agency of  each
  county shall inquire into and ascertain as near as may be the percentage
  of  full  value  at  which  taxable  real property in each city and town
  therein is assessed, which percentage shall be the  county  equalization
  rate  for  such  city  or  town.  The  county  equalization agency shall
  determine the aggregate full valuation of taxable real property in  each
  city  and  town for the purpose of apportioning county taxes by dividing
  the  assessed  valuation  thereof  by  the  county   equalization   rate
  established for such city or town.
2.  Where  the  board  of  supervisors acts as the county equalization
  agency, the county equalization rate established for each city and  town
  shall  be  stated  in  a  resolution  of the board of supervisors. Where
  commissioners of equalization act as the county equalization agency,  on
  or  before  November  fifteenth  in  each year, they shall file with the
  clerk of the board of supervisors the county equalization rates and  the
  full  valuations  of  real  property  determined  by  them, including an
  abstract of the evidence upon which the same  is  based,  signed  by  at
  least  two  of  such  commissioners,  and  the same shall be binding and
  conclusive on the board of supervisors.
3. The clerk of the county legislative body shall provide to each city
  and  town  a  written  notification  of  the  county  equalization  rate
  established for each city and town. The written notification shall be on
  a form prescribed by the commissioner and it shall be transmitted within
  five   days  from  the  date  of  the  resolution  adopting  the  county
  equalization rates established by the county legislative body or  within
  five  days  of  the  date of the filing of the county equalization rates
  established by the commissioners of equalization.
4.  The  documentary  evidence  used   in   determining   the   county
  equalization  rates  for the several cities and towns shall be preserved
  and an abstract of the same published with the county equalization rates
  in the proceedings of the board of supervisors.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 805 - Alternative County Tax Apportionment.

§  805.  Alternative  county tax apportionment. 1. Any county to which
  this title applies, and which contains a designated large  property,  as
  that  term  is  defined  in  section  eight  hundred forty-seven of this
  article, may provide by annual resolution, adopted on or before November
  first each year, that taxes to be levied for the upcoming fiscal year be
  apportioned and levied in the manner provided in section  eight  hundred
  forty-seven of this article.
2.  When  a  county  apportions  and  levies  its taxes as provided in
  subdivision one of this section, two county equalization rates shall  be
  established  for  the  city  or  town  containing  any  designated large
  property. The first county equalization rate shall be the percentage  of
  full value at which all taxable real property is assessed in the city or
  town  containing  any  designated  large  property  and shall be used to
  initially apportion the tax in accordance with the  provisions  of  this
  title.  The  second  county equalization rate shall be the percentage of
  full value  at  which  all  taxable  real  property,  exclusive  of  any
  designated  large  property, is assessed. The second county equalization
  rate shall be used to reapportion the remaining tax,  exclusive  of  any
  designated  large  property,  in  the  manner provided by paragraphs (c)
  through (f) of subdivision seven of section eight hundred forty-seven of
  this article.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 806 - Equalization in Special Districts Located in More Than One City or Town.

§ 806. Equalization in special districts located in more than one city
  or town. 1. Where a special district is located in more than one city or
  town, the commissioners or other governing body of such district, or the
  governing  board  of  any city or town in which the district is located,
  may, and upon the written request of three or  more  persons  owning  or
  having  an interest in real property liable to taxation in such district
  shall, at least fifteen days before the annual levy of taxes, furnish to
  the clerk of the board of supervisors, or if  the  special  district  is
  located  in  more  than  one  county,  to  the  clerk  of  the  board of
  supervisors of each such county, a statement  of  the  total  amount  of
  special  ad valorem levies to be raised in such district for the ensuing
  year and the total assessed valuation of real property  therein  subject
  to  special ad valorem levies. Such clerk or clerks, as the case may be,
  shall immediately procure from the commissioner the  state  equalization
  rates  for  each city and town in which the special district is situated
  and shall compute the full valuation of the  real  property  subject  to
  special  ad  valorem  levies  in  such district in each city and town by
  dividing the assessed valuation of such real property in  such  district
  in  each  city  and  town by the state equalization rate established for
  such city or town. The board or boards of supervisors, as the  case  may
  be,  shall  levy upon the real property in such district in each city or
  town such proportion of the total  amount  of  the  special  ad  valorem
  levies  to  be  raised  as is obtained by dividing the full valuation of
  real property subject to special ad valorem levies in  the  district  in
  each  city  or  town  by the full valuation of all such real property in
  such district. A new proportion shall be determined for  each  tax  year
  thereafter  by  the  clerk  or clerks, as the case may be, in accordance
  with the provisions of this section by  the  use  of  the  latest  state
  equalization rates.
2.  If  it  shall  be  made  to  appear  to  the  commissioner that an
  equalization has been or will be made pursuant to this section and  that
  a state equalization rate for a city or town is inequitable, either with
  respect  to  the  entire  city or town or the portion thereof in which a
  special district is situated, the commissioner may, if it is possible to
  certify the same at least fifteen days before the annual levy of  taxes,
  establish  a special equalization rate for such city or town or for such
  portion thereof for the purpose of equalization under this section. Such
  special equalization rate as finally established shall be  furnished  by
  the commissioner to the clerk of the board of supervisors of each county
  in which any portion of the special district is situated.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 808 - Correction of Clerical Errors in County Equalizations.

§  808.  Correction  of clerical errors in county equalizations. If it
  appears to the board of supervisors of any county that a clerical  error
  has  been  made  by the county equalization agency and that by reason of
  such error injustice has been done to one or more cities  or  towns  and
  that two years have not elapsed since the equalization, the error may be
  corrected  by  the  board  of supervisors. If the equalization cannot be
  corrected before taxes are levied on the basis thereof, such board shall
  determine the amount of county taxes paid or payable by any such city or
  town under such equalization in excess of or less than that  which  such
  city  or  town would have paid under such equalization as corrected. The
  excess shall be subtracted, or the deficiency shall be added, from or to
  the next county tax levy in such city  or  town  as  the  situation  may
  require.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 810 - Statement to Be Forwarded to Commissioner.

§  810.  Statement  to  be forwarded to commissioner. On or before the
  first day  of  February  in  each  year,  the  clerk  of  the  board  of
  supervisors,  shall transmit to the commissioner, in the form prescribed
  by it, a statement for the preceding calendar year showing the aggregate
  assessed and full valuation of the taxable real  property  in,  and  the
  county  equalization  rate  for,  each  city  and  town in the county as
  determined by the county equalization agency. The time for  transmitting
  such  statement may be extended by the commissioner for good cause shown
  by the clerk of the board of supervisors.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 816 - Review by Commissioner.

§  816. Review by state board of real property tax services. The state
  board of real property tax services shall have  power  on  complaint  to
  review  the  equalization  made  by any county equalization agency. Such
  review shall be brought by filing the complaint with the state board  of
  real  property tax services at any time within thirty days from the date
  on which notice was given pursuant to section eight hundred four of this
  article. Notice of the hearing on such review  shall  be  given  by  the
  state  board  of  real  property tax services to the clerk of the county
  legislative body, whose duty it shall be to  transmit  a  copy  of  such
  notice  to  each  member of the county legislative body and to the chief
  executive officer of each city and town in the county.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 818 - Determination on Review.

§  818. Determination on review. 1. On review of the equalization made
  by the county equalization agency, the state board of real property  tax
  services shall review such equalization and shall determine whether such
  equalization  is  fair and equitable and if not, what corrections should
  be made. The state board of real property tax services shall certify its
  determination in writing to the county legislative body and to the chief
  executive officer of each city or town complaining, if any.
2. Such determination shall have the  same  force  and  effect  as  an
  original  equalization made by the county equalization agency within the
  time prescribed by law.
3. If the state board of real property tax  services  determines  that
  the  equalization  made  by  a  county  equalization  agency in a county
  containing a designated large property, as that  term  is  described  in
  section  eight  hundred  forty-seven  of  this  article, is not fair and
  equitable,  it  shall  issue  an  order  directing  correction  of  such
  equalization,  which  may include the apportionment and levy of taxes in
  the manner provided in section eight hundred five of this title.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 820 - Method of Effectuating County Equalization Revised by Commissioner.

§   820.   Method  of  effectuating  county  equalization  revised  by
  commissioner. If the equalization made by  the  commissioner  cannot  be
  completed  in  time to be substituted for the original equalization made
  by the county equalization agency, the commissioner shall determine  the
  amount  of  county  taxes paid or payable by the property in any city or
  town in the county under the original equalization in excess of or  less
  than  that which such property in the city or town would have paid under
  the equalization as made  by  the  commissioner.  The  excess  shall  be
  subtracted, or the deficiency shall be added, from or to the next county
  tax levy in such city or town.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 822 - Alternative Method of Effectuating Revised County Equalization.

§ 822. Alternative method of effectuating revised county equalization.
  Upon request of the governing body of a city or town, a deficiency which
  is  to be added to the county taxes against the property in such city or
  town under section eight hundred twenty of this chapter shall  be  added
  in  not more than five equal annual installments beginning with the next
  county tax levy. In such event, the excess determined for  the  property
  in  any  city  or  town  under such section shall be subtracted from the
  county taxes levied thereon in amounts adjusted so that the total of the
  deficiencies added and the total of the  excesses  subtracted  shall  be
  equal in each such levy. Such installments shall bear no interest.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 826 - Discontinuance and Settlement.

§  826. Discontinuance and settlement. 1. A review brought pursuant to
  section eight hundred sixteen of this chapter may  be  discontinued  and
  settled  at any time prior to the determination thereof without an order
  of the commissioner by filing with the  county  clerk  an  agreement  of
  discontinuance  and  settlement.  The  agreement  of  discontinuance and
  settlement shall set forth the agreement for the  apportionment  of  the
  county  taxes  which are the subject of the review and shall be executed
  by the mayor or supervisor, as the case may be, of each complainant city
  or town and of any  city  or  town  which  would  be  required  by  such
  agreement to pay a greater amount of taxes than required by the original
  equalization which is the subject of the review. Upon the filing thereof
  in  the  office of the county clerk, such agreement shall be binding and
  conclusive upon the county legislative body  and  shall  constitute  the
  authority  of  the  county legislative body to apportion county taxes in
  accordance with the terms contained therein.
2. If the agreement is not filed in time to  take  the  place  of  the
  original  equalization,  it  shall be effectuated in the next county tax
  levy following the filing of  such  agreement  in  accordance  with  the
  provisions  of  section  eight hundred twenty of this chapter, or if the
  agreement so provides, the amount of any deficiency shall  be  added  to
  the county taxes against the property in a city or town in not to exceed
  five  equal annual installments beginning with the next county tax levy.
  Whenever the agreement provides for installment levy of deficiencies  it
  shall  also  provide  that the excess determined for the property in any
  city or town shall be subtracted from the county taxes levied thereon in
  amounts adjusted so that the total of the  deficiencies  added  and  the
  total of the excesses subtracted shall be equal in each levy.
3. Copies of the agreement of discontinuance and settlement shall also
  be filed in the office of the county treasurer, the commissioner and the
  clerk of the board of supervisors.
4.  Nothing  contained  herein  shall prohibit the discontinuance of a
  review from a county equalization by the complainant at any  time  prior
  to  the  determination  thereof  by  serving  a notice of discontinuance
  thereof, either personally or by mail,  upon  all  the  parties  to  the
  proceeding and by filing a copy of the notice with proof of service with
  the commissioner and the clerk of the county.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 828 - Effect of Adjustment of Previous County Tax Levy on Taxing and Borrowing Power.

§ 828.  Effect of adjustment of previous county tax levy on taxing and
  borrowing power.  Deficiencies to be added and excesses to be subtracted
  pursuant  to  sections eight hundred twenty, eight hundred twenty-two or
  eight  hundred  twenty-six  of  this  chapter  shall  be  deemed  to  be
  adjustments  of  county taxes previously levied on geographical areas of
  the county and not indebtedness within the meaning of  section  four  of
  article  eight  of  the  state  constitution  nor taxes raised upon real
  property within the limitation provided by section ten of article  eight
  of the state constitution.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 1 - County Equalization › 830 - Review of Final Determinations of Commissioner Relating to County Equalization Rates.

§  830.  Review  of  final  determinations of commissioner relating to
  county equalization rates. A final  determination  of  the  commissioner
  relating to county equalization rates established pursuant to this title
  may  be  reviewed by the supreme court in the manner provided by article
  seventy-eight of the civil practice law and rules upon application of an
  affected city or town. The issue in such  a  proceeding  shall  be  that
  described  in  subdivision  four of section seven thousand eight hundred
  three of the civil practice law and rules.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 2 - Alternative Method of County Equalization › 840 - Application of Title.

§  840.  Application  of  title.  1. Notwithstanding the provisions of
  title one of this article or the inconsistent provisions of any general,
  special, local or other law, a county legislative  body  may  adopt  the
  provisions of this title by a resolution providing for the determination
  by  the commissioner of county equalization rates for each city and town
  for the purpose of  apportioning  the  next  ensuing  county  tax  levy;
  provided, however, that this title shall not apply if one or more of the
  cities  or towns in the county fails to file an assessor's annual report
  pursuant to section five hundred  seventy-five  of  this  chapter  which
  complies  with  the rules of the commissioner prior to the last date for
  the determination of county equalization rates.
2. If an assessor's  annual  report  is  not  filed  within  the  time
  prescribed  by the commissioner or does not comply with the rules of the
  commissioner, the commissioner shall so notify the  county  director  of
  real  property  tax services. The county director shall take such action
  as he or she shall deem necessary and appropriate to assist the assessor
  in preparing and filing or revising and filing such report.
3. If any city or town in a county to which this title  is  applicable
  fails  to file an assessor's annual report which complies with the rules
  of the commissioner prior to the last  date  for  the  determination  of
  county  equalization  rates,  the  commissioner  shall notify the county
  director of real property tax services  and  the  clerk  of  the  county
  legislative  body  that  the  provisions  of  this  title  shall  not be
  applicable to that county for that year and that its county equalization
  for that year shall be governed by the provisions of title one  of  this
  article or such other law as may be applicable.
4.  A  resolution pursuant to subdivision one of this section shall be
  adopted on or before the first day of November in  any  year  and  shall
  remain  in  effect  until rescinded by a resolution adopted on or before
  the first day of November in any  subsequent  year.  The  clerk  of  the
  county  legislative  body shall file with the commissioner a copy of any
  resolution adopted pursuant to this section within five days  after  its
  adoption.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 2 - Alternative Method of County Equalization › 842 - Computation of County Equalization Rates.

§  842.  Computation  of  county  equalization rates. The commissioner
  shall compute county equalization rates for each county  to  which  this
  title  is  applicable  by  furnishing the final state equalization rates
  which are established pursuant to article twelve  of  this  chapter  for
  each  city  and  town  in the county for the final assessment roll to be
  completed and filed during the current year or, if such  rates  are  not
  then  available  for  each city and town in the county, by adjusting the
  final state equalization rate established pursuant to article twelve  of
  this  chapter  for  each  city  and  town  in  the  county for the final
  assessment roll required to be completed  and  filed  during  the  prior
  calendar  year  by  the  appropriate "change in level of assessment", if
  any, as that term is defined in section twelve hundred  twenty  of  this
  chapter.  On or before the fifteenth day of November, or such other date
  as may be prescribed by law for the determination of county equalization
  rates, the commissioner shall certify the county equalization  rates  to
  the  clerk of the legislative body of each county to which this title is
  applicable.  Within five days of the receipt of such rates, the clerk of
  the legislative body shall provide to  each  city  and  town  a  written
  notice of the county equalization rates computed by the commissioner.
2023 New York Laws › RPT - Real Property Tax › Article 8 - County Equalization › Title 2 - Alternative Method of County Equalization › 846 - Review.

§  846.  Review. A final determination of the commissioner relating to
  county equalization rates established pursuant  to  this  title  may  be
  reviewed  by  the  supreme  court  in  the  manner  provided  by article
  seventy-eight of the civil practice law and rules upon application of an
  affected city or town.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 1 - Levy; Warrant; Lien Date › 900 - Levy and Extension of Taxes.

§ 900. Levy and extension of taxes. 1. Not later than the thirty-first
  day  of  December  in each year, the board of supervisors of each county
  shall levy the taxes for the county upon the basis of the full valuation
  of the taxable real property determined in accordance with title one  or
  title two of article eight of this chapter and shall enter in a separate
  column  on  the  assessment  roll  of  each  city  and town opposite the
  assessment of each parcel of real property, the amount to be paid  as  a
  tax thereon.
2. The county legislative body may at the expense of the county employ
  such person or persons as may be deemed necessary to extend the taxes on
  the final assessment rolls forwarded to it pursuant to the provisions of
  section five hundred sixteen of this chapter.
3.  When  taxes  are  extended on final assessment rolls by the county
  pursuant to subdivision two of this section, a copy of  such  assessment
  rolls  with  taxes  extended  shall  be  prepared  and  returned  to the
  appropriate city or town clerk where it shall be retained  as  a  public
  record for a minimum of five years from the date the taxes were extended
  thereon.   Notwithstanding any law to the contrary, and except in a city
  having a population of five million or more, where a city extends  taxes
  on  behalf  of a county, the city, shall retain a copy of the assessment
  roll with taxes extended as a public record for a minimum of five  years
  from the date the taxes were extended thereon.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 1 - Levy; Warrant; Lien Date › 902 - Lien Date.

§  902.  Lien date. The amount of all taxes, special ad valorem levies
  and special assessments levied upon any parcel of real property  by  the
  board  of  supervisors  shall, except as otherwise expressly provided by
  law, be and become a lien thereon as of the first day of January of  the
  fiscal year for which levied and shall remain a lien until paid.
2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 1 - Levy; Warrant; Lien Date › 904 - Warrant; Tax Roll.

§  904.  Warrant;  tax roll. 1. Not later than the thirty-first day of
  December in each year, the county legislative body shall annex to or, in
  the case of assessment rolls prepared in accordance with the  provisions
  of  article  fifteen-C of this chapter, file with the assessment roll of
  each city and town a warrant, bearing the seal of the board  and  signed
  by  the  chairman  and  clerk  thereof,  authorizing  and  directing the
  collecting officer of the city or town to collect, not  later  than  the
  following  April  first, from the several persons and corporations named
  on such roll,  the  amounts  listed  opposite  their  respective  names,
  together  with  any interest or penalties thereon prescribed by law. The
  assessment roll of each city and town shall, at the time the warrant  is
  annexed  thereto, or filed therewith, become the tax roll thereof and it
  or a certified copy thereof shall be delivered to the collecting officer
  not later than the thirty-first day of December in each year.
2.   The warrant shall further  direct  the  payment  of  all  amounts
  collected  not  later  than  one week from the date of expiration of the
  warrant, in the case of a collecting officer of a city, to the treasurer
  of the county and in the case of a collecting officer of a town  (a)  to
  the  supervisor  thereof,  an  amount  equal  to the sum levied for town
  purposes and such other amounts as may be required by law to be paid  to
  the  supervisor  and  (b)  to  the  county treasurer, the residue of the
  amount collected.
3.  If the amounts levied for a special purpose in a city or town  are
  required  by law to be paid to any person other than those named in this
  section, the warrant shall be varied accordingly.
4.  The warrant shall authorize the collecting officer to enforce  the
  collection  of  taxes  as provided in section nine hundred twenty-six of
  this chapter.