N.Y. Real Property Tax Law § 511: Assessment disclosure; notice and meetings

§ 511. Assessment disclosure; notice and meetings. 1. In the year of a

revaluation or update of assessments, if the state equalization rate for

the immediately preceding assessment roll was less than eighty-five, the

assessor shall, and in any other year may, not later than sixty days

prior to the date set by law for the filing of the tentative assessment

roll, mail to each owner of real property therein, an assessment

disclosure notice in the format provided in paragraph (a) of subdivision

two of this section. However, pursuant to a resolution adopted by the

governing board of the assessing unit, other than a special assessing

unit or an approved assessing unit which has adopted the provisions of

section nineteen hundred three of this chapter, such assessment

disclosure notice shall include in lieu thereof the items specified in

paragraph (b) of subdivision two of this section.

2. (a) Tax dollar comparison. Such notice shall identify the parcel

for which it has been mailed and shall include: (i) the parcel

description; (ii) the final taxable assessment of the parcel for the

previous year; (iii) the current preliminary taxable assessment of the

parcel; (iv) as a minimum, the actual extension of city or town taxes

for the prior year to a hypothetical extension of the same taxes against

the preliminary determination of assessed value for the current year

adjusted for changes in the condition of real property; (v) the

difference between the actual and hypothetical extensions; and (vi) a

statement advising the owner of real property that the net difference

reflected in the statement does not represent the property's tax

liability for any ensuing fiscal year. This notice shall contain a

statement that tax liability may be affected by changes in (1) municipal

budgets, (2) assessments of other real property prior to completion of

the final assessment roll, and if school or county taxes, or both, are

compared, (3) apportionment of relative municipal shares of county and

school district levies. The notice shall also contain a statement that a

publication containing procedures for contesting an assessment is

available at the assessor's office and such other information as may be

required by the commissioner.

(b) Alternative disclosure notice. Such notice shall identify the

parcel for which it has been mailed and shall include: (i) the parcel

description; (ii) the final taxable assessment of the parcel for the

previous year; (iii) the current preliminary taxable assessment of the

parcel; and (iv) an estimate of how much the tax liability of the parcel

would change if the preliminary taxable assessments should be

implemented and if all other relevant factors should remain constant.

Such estimate shall be calculated by subtracting the percentage change

in the preliminary taxable assessment of the parcel from the percentage

change in the preliminary total taxable assessments of the assessment

roll as a whole, and dividing that result by the percentage change in

the preliminary taxable assessment of the parcel and expressing the

result, whether positive or negative, either as a percentage, rounded to

the nearest whole percentage, or specifying a range within which the

percentage falls, provided that such range shall not exceed five

percentage points. The notice shall further state that the estimated

change in tax liability is only an estimate, and that the actual tax

liability may ultimately be affected by changes in (1) municipal

budgets, (2) assessments of other real property prior to completion of

the final assessment roll, and (3) if school or county taxes, or both,

are compared, apportionment of relative municipal shares of county and

school district levies. In addition, the notice shall state: that the

preliminary assessments for the assessing unit are subject to adjustment

prior to the filing of the tentative assessment roll; and that a

publication containing procedures for contesting an assessment is

available at the assessor's office.

3. Subsequent to the mailing of the notice required by subdivision one

of this section, the assessor and representatives of any independent

contractors employed in the revaluation program, shall be available to

provide explanations of the program, including consideration of

objections or complaints of owners of real property within said

assessing unit.

4. In any assessing unit subject to the provisions of this section, if

the assessed value of any property on the tentative assessment roll is

different from the preliminary determination of assessed value set forth

on the assessment disclosure notice described in subdivision one of this

section, the assessor, not later than ten days prior to the date set by

law for the hearing of complaints by the board of assessment review,

shall mail a notice to the owner of such property stating the

preliminary determination of assessed valuation on the assessment

disclosure notice and the assessment set forth on the tentative

assessment roll, explaining the procedure to be followed in obtaining

review of such assessment and setting forth the date or dates and times

at which the board of assessment review will meet to hear complaints

with respect to assessments.

5. Failure to mail either notice described in this section or failure

of the owner to receive the same shall not prevent the levy, collection

and enforcement of the payment of the taxes on such real property.

6. No separate notice shall be required to be mailed pursuant to this

section for property subject to taxation pursuant to title two of this

article provided the assessor complies with the notice provision of

section five hundred forty-two of such title.

7. The commissioner shall promulgate rules and regulations to provide

for the implementation of the provisions of this section.

8. Whenever an assessing unit has mailed assessment disclosure notices

to each owner of real property therein pursuant to this section, that

assessing unit is not required to mail notices pursuant to this section

if it implements a reassessment at the same uniform percentage of value

as the previous reassessment in either of the two years immediately

succeeding that previous reassessment.

9. A special assessing unit shall be deemed to be in compliance with

the provisions of this section if it provides assessment disclosure

notices to property owners in an alternative manner which includes, at a

minimum, their tentative assessments, the market values upon which they

were based, and the applicable level of assessment.