N.Y. Real Property Tax Law § 499-pppp: Final determination of assessment ceiling; certificate

* § 499-pppp. Final determination of assessment ceiling; certificate.

1. After the hearing provided in section four hundred ninety-nine-oooo

of this title, the commissioner shall finally determine the assessment

ceiling for the local public utility mass real property of each local

public utility mass real property owner situated in each assessing unit.

2. Notwithstanding that a complaint may not have been filed with

respect to a tentative determination of an assessment ceiling, the

commissioner shall give effect to any special equalization rate

established pursuant to section twelve hundred twenty-four of this

chapter prior to the date for the final determination of the assessment

ceiling.

3. No later than ten days before the last date prescribed by law for

the levy of taxes, the commissioner shall file a certificate setting

forth each assessment ceiling as finally determined with the assessor of

the appropriate assessing unit or the town or county assessor who

prepares a copy of the applicable part of the town or county assessment

roll for village tax purposes as provided in subdivision three of

section fourteen hundred two of this chapter. The commissioner shall, at

the same time, transmit to each owner of local public utility mass real

property for which such ceiling has been determined a duplicate copy of

such certificate.

4. (a) Any final determination of an assessment ceiling by the

commissioner pursuant to subdivision one of this section shall be

subject to judicial challenge by an owner of local public utility mass

real property or a local assessing jurisdiction in a proceeding under

article seven of this chapter; provided however, the time to commence

such proceeding shall be within sixty days of the issuance of the final

assessment ceiling certificate and all questions of fact and law shall

be determined de novo. Any judicial proceeding shall be commenced in the

supreme court in the county of Albany or the county agreed upon by the

parties in which the local public utility mass real property is located.

(b) Nothing in this section shall preclude a challenge of the assessed

value established by a local assessing jurisdiction with respect to

local public utility mass real property as otherwise provided in article

seven of this chapter, provided however that:

(i) Upon motion of the local assessing jurisdiction, such challenge

shall be consolidated with the challenge to the final assessment ceiling

commenced pursuant to this subdivision and litigated in the venue

specified by this subdivision.

(ii) In any proceeding initiated by an owner of local public utility

mass real property challenging an assessed value established by a local

assessing jurisdiction for local public utility mass real property, the

final certified assessment ceiling established pursuant to subdivision

one of this section, and the evidence submitted in connection therewith,

may be considered by the court when determining the merits of the

challenge to the assessed value established by the assessing unit.

(iii) In such a proceeding, the local assessing jurisdiction, upon

request to the local public utility mass real property owner, shall be

provided with a copy of the portion of the annual report provided to the

commissioner under section four hundred ninety-nine-rrrr of this title

that directly relates to the local public utility mass real property

located within the local assessing jurisdiction, provided that:

(A) Such report, or the applicable portion thereof, need only be so

provided if (1) the property at issue in the proceeding is property to

which an assessment ceiling applies, and (2) the assessed value

established by the assessing unit for the property is no greater than

the assessment ceiling set for the property by the commissioner.

(B) Notwithstanding any other requirements of law to the contrary, the

annual report or portion thereof so provided shall be treated by the

local assessing jurisdiction as confidential in all respects, and shall

not be published or otherwise disclosed to any person or agency, except

that such report may be shared with persons who are providing the local

assessing jurisdiction with legal or appraisal services in connection

with the litigation, in which case such persons shall be likewise

obliged to treat such report as confidential in all respects, and except

that such report may be offered into evidence in the litigation, subject

to its admissibility being determined by the court. If ruled admissible,

the owner of public utility mass real property may move the court for an

order directing that the portion of the record containing such report,

or the applicable portion thereof, not be made available for public

inspection or disclosure. If such a motion is made, the local assessing

jurisdiction shall be deemed to consent thereto.

(C) If the local public utility mass real property owner is required

by this subparagraph to provide to the local assessing jurisdiction such

report, or the applicable portion thereof, but it fails to do so within

thirty days of such a request, the proceeding shall be dismissed.

* NB Repealed January 1, 2031