N.Y. Real Property Tax Law § 512: Hearing of complaints

§ 512. Hearing of complaints. 1. Beginning on the fourth Tuesday of

May, or such other date as is established by city charter, county

charter, county tax act or other special law, and so many days

thereafter as the board of assessment review deems necessary, such board

shall meet to hear complaints in relation to assessments.

1-a. The governing body of an assessing unit which employs an assessor

who is at the same time employed by another assessing unit may adopt a

local law establishing a date for the meetings of the board of

assessment review other than that provided in subdivision one of this

section. The date or first date so established may be no earlier than

the fourth Tuesday in May and no later than the second Tuesday of June.

Such local law shall remain in effect until rescinded or superseded by

subsequent local law. A copy of any local law adopted pursuant to this

subdivision shall be filed with the clerk of the city or town and with

the commissioner in addition to the other filings required by law. In

the event no local law is adopted pursuant to this subdivision, the

board of assessment review shall meet to hear complaints as prescribed

in subdivision one of this section.

2. The persons entitled to file complaints in relation to assessments

with the board of assessment review, the time and manner of filing such

complaints and the grounds for administrative review of assessments

shall be governed by section five hundred twenty-four of this article.

3. At the meeting of the board of assessment review to hear complaints

in relation to assessments brought before it, such board shall have all

of the powers and duties prescribed by title one-A of this article and

by any other law. The board of assessment review may adjourn from time

to time for the purpose of hearing complaints.

* 4. Notwithstanding any local law to the contrary, where the real

property is residential in whole or in part and all or part is occupied

by a renter whose interest or interests are described in section three

hundred four of this chapter, the owner and/or any such renter or

organization consisting solely of such renters may file a complaint

pursuant to this section and be entitled to all legal rights contained

in this section. A complaint by such renter or organization shall be

deemed a complaint on the assessment of the entire real property.

* NB (Effective pending ruling by Commissioner of Internal Revenue)