N.Y. Real Property Tax Law § 499-oooo: Tentative determination of assessment ceiling; notice, complaints and hearing

* § 499-oooo. Tentative determination of assessment ceiling; notice,

complaints and hearing. 1. Each year the commissioner shall make a

tentative determination of an assessment ceiling for all local public

utility mass real property. Thereafter, the commissioner shall give

notice, in writing or electronically, to each assessing unit and each

owner of local public utility mass real property for which such

tentative determination of an assessment ceiling shall have been made,

specifying the amount of such ceiling, and making available for

inspection and copying the computations used to establish the tentative

assessment ceiling amount pursuant to the public officers law, and

setting forth the time and place where the commissioner or his or her

designee will meet to hear any complaint concerning such tentative

determination. Such notice shall be sent electronically and served in

writing at least forty-five days prior to the date specified for such

hearing.

2. A tentative assessment ceiling may be challenged before the

commissioner as follows:

(a) An owner of local public utility mass real property or the local

assessing jurisdiction objecting to a tentative ceiling must serve a

complaint upon the commissioner, in writing, and a copy thereof upon the

assessing unit or owner of local public utility mass real property, as

the case may be, at least ten days before the date specified for the

hearing. The complaint shall specify the objections to such tentative

determination. Service may be made either in person or by mail.

(b) On or before the date specified for the hearing, an affidavit of

service shall be filed with the commissioner stating that service has

been made in accordance with the provisions of this section.

3. The commissioner or his or her designee shall meet at the time and

place specified in such notice set forth in subdivision one of this

section to hear complaints in relation to the tentative determination of

the assessment ceiling. The provisions of section five hundred twelve of

this chapter shall apply so far as may be practicable to a hearing under

this section. Nothing contained in this subdivision shall be construed

to require a hearing to be conducted when no complaints have been filed.

* NB Repealed January 1, 2031