N.Y. Real Property Tax Law § 523-b: Assessment review commission

§ 523-b. Assessment review commission. 1. The county of Nassau acting

through its local legislative body is hereby authorized and empowered to

adopt the following as an alternative to section five hundred

twenty-three of this title.

2. (a) There shall be an assessment review commission to consist of

nine commissioners who shall be appointed by the county executive

subject to approval of the legislature, for a term of five years except

as specified in paragraph (c) of this subdivision. One commissioner

shall be designated chairman and shall serve for a term of three years.

Each commissioner shall have at least five years business experience in

the field of real estate or real estate law or experience in a public

agency or municipal department and shall attend such training courses as

shall be prescribed by the commissioner pursuant to section five hundred

twenty-three of this title. No more than six commissioners shall at any

one time be enrolled voters of the same political party.

(b) The members of the board of assessment review serving immediately

prior to the creation of the assessment review commission shall be

appointed to initial terms as commissioners of the assessment review

commission.

(c) The terms of the nine commissioners first appointed pursuant to

this section shall be two members for one year, two members for two

years, two members for three years, two members for four years, and one

member for five years.

(d) The assessment review commission shall be charged with the duty of

reviewing and correcting all assessments of real property made pursuant

to the provisions of title one of this article.

(e) The compensation for the commissioners of the assessment review

commission shall be determined and fixed by resolution of the local

legislative body.

3. (a) Every commissioner shall exercise such other powers and duties

as the chairman may from time to time assign to such commissioner. The

chairman may, at his or her discretion, permit individual commissioners

to hear and determine complaints filed in accordance with this section.

(b) Such commission shall recommend to the local legislative body any

necessary regulations of the commission, the rules of procedure of the

commission and rules for conduct of the commission not inconsistent with

the provisions of this chapter. The local legislative body shall adopt

any such rules and regulations as it deems necessary.

(c) The commission shall have the power, within the limits of the

appropriation made by the local governing body, to employ or contract

with such appraisers and other employees as may be necessary in the

performance of the duties of the commission. However, any contract which

exceeds a term of one year or is for an amount in excess of twenty-five

thousand dollars shall be subject to such approval as the local

legislative body shall deem to be necessary. Similarly, no person, firm

or entity shall be awarded any contracts the aggregate amount of

expenditures under which exceeds one hundred thousand dollars over any

one year period without such prior approval.

(d) Commissioners and others appointed to the assessment review

commission shall be required to disclose on a form prescribed by the

commissioner any direct or indirect interest in a property for which a

complaint has been filed. Such disclosure shall be filed with the

chairman of the board of assessors of the taxing district for which they

serve, on or before the date when the commission submits the statement

of assessment changes pursuant to subdivision three of section five

hundred twenty-five of this title. Any member of a commission who

knowingly and intentionally fails to disclose such interest shall be

subject to a civil fine of two hundred fifty dollars for each such

omission with respect to property for which a complaint has been filed.

The chairman of the board of assessors of the assessing unit may recover

in the name of such assessing unit in a civil action commenced in any

court of competent jurisdiction such civil penalty in addition to any

actual damages incurred by the assessing unit. Any recovery shall be

deposited to the general fund of the assessing unit. For purposes of

this subdivision, a member of the assessment review commission shall be

deemed to have a direct or indirect interest in any property for which a

complaint has been filed when the member, spouse, or any of his or her

minor children:

(i) is the owner of such property; or

(ii) is an officer, director, partner or employee of an entity which

is an owner or lessee of such property; or

(iii) is an officer, director, partner or associate of a law firm or

real estate firm which has a financial interest with the owner or lessee

of such property; or

(iv) legally or beneficially owns or controls stock of a corporation

which is an owner or lessee of such property, provided, however,

ownership of stock shall not constitute an interest where such stock is

listed on a major stock exchange or is sold on the over the counter

market and the value thereof is less than ten thousand dollars.

4. The assessment review commission may appoint a secretary who shall

perform such confidential duties and such other duties as are necessary

to enable the assessment review commission to properly and efficiently

carry out the provisions of this title. All appraisal support personnel

shall have a minimum of three years of professional appraisal

experience. The compensation of the secretary and such appraisal support

personnel shall be fixed by the local legislative body.

5. The chairman, a commissioner or their representatives may, when

accompanied by the petitioner, enter upon real property and into

buildings and structures upon notice by certified or registered mail to

the petitioner, after the filing of the complaint in accordance with

this section, to ascertain the character of the property. The chairman

or commissioner may designate persons to act on the commission's behalf

for the purposes of this subdivision. The willful failure, neglect or

refusal by the person whose real property is assessed, or his or her

agent or representative, to permit such entry upon real property and

into buildings and structures may, in the discretion of the commission,

result in the denial of the complaint filed with the commission thereby

denying administrative review and relief.

6. Application for correction of assessment for taxation. (a) During

the period from January second through March first, any person or

corporation claiming to be aggrieved by the assessment of real estate

may apply for correction of such assessment. Such application shall be

duly verified by a person having personal knowledge of the facts stated

therein, provided that if the application is signed by someone other

than the person or an officer of the corporation claiming to be

aggrieved, the application must be accompanied by a duly executed power

of attorney or authorization or as otherwise prescribed by the rules and

regulations of the commission.

(b) The grounds for reviewing an assessment shall be as prescribed in

subdivision two of section five hundred twenty-four of this title.

(c) The application with respect to an assessment shall be on state

approved forms prescribed by the commission, and shall contain an

estimate of the value of the property, a statement specifying the

grounds for review, and the reduction in assessed valuation or taxable

assessed valuation or change in class designation or allocation of

assessed valuation sought. Any form prescribed by the commission shall

be available not less than ninety days prior to the publication of the

tentative assessment roll. The commission shall allow the correction of

errors and omissions in otherwise duly completed applications, including

applications made on state prescribed or approved forms other than the

forms currently prescribed by the commission.

(d) The filing of a completed application in the manner and form

adopted shall be a prerequisite to the review by the commission and to

the review of a final determination of the commission as provided in

this section. Where an application is determined to be defective, the

commission shall notify the applicant of such defect or defects, and

provide him or her with the opportunity to cure such defect or defects

within thirty-five days from the date of the mailing of the notice. If

the defects are not cured after the expiration of such thirty-five day

period, the defective application shall be dismissed by the commission

thereby denying administrative review and relief.

(e) For income producing real property, when an application is

submitted by an applicant for correction of assessment for taxation, all

income received or accrued and all expenses paid or incurred in the real

estate operation of the property, shall be submitted and filed as

prescribed by the rules of the commission. Such statements with respect

to income received or accrued and expenses paid or incurred shall be

provided as a condition precedent to a review of the application. If no

such statement is provided with the application, the commission shall

not grant a hearing or make an adjustment to the assessment for any

years under review otherwise than in accordance with the provisions of

this article. The failure to provide such statements may in the

discretion of the commission result in a dismissal of the application

thereby denying administrative review and relief.

(f) The commission may provide for electronic filing of applications.

An application shall be timely filed if on or before the date specified

in paragraph (a) of this subdivision it is delivered or mailed to the

office of the commission or transmitted by electronic means adopted by

the commission.

(g) For purposes of this section, the "applicant" shall be the owner

or other person aggrieved by the assessment. Whenever the commission is

to provide a notice to the applicant it shall provide such notice to the

attorney for the applicant if the applicant is represented by counsel

or, if not so represented, then to the applicant or an agent designated

in the application. The commission may, with the consent of the

applicant or the applicant's attorney or agent, transmit notices and

accept responses to notices by electronic means, in which event

references in this section to mailing of notices or receiving responses

to notices shall be deemed to include transmission by such electronic

means.

(h) For purposes of this section, any application, notice or response

made by mail shall be deemed made when mailed, as evidenced by the

postmark, and any application, notice or response made by electronic

means adopted by the commission shall be deemed made when transmitted.

The term "mail" shall include delivery by a designated delivery service,

as defined in this paragraph, and the term "postmark" shall include any

date recorded or marked by such service in the manner described in

section seventy-five hundred two of the internal revenue code. The term

"designated delivery service" shall mean a delivery service designated

by the secretary of the treasury of the United States pursuant to

section seventy-five hundred two of the internal revenue code, subject

to any withdrawals and additions made pursuant to subparagraph (A) of

paragraph two of subsection (a) of section six hundred ninety-one of the

tax law.

7. (a) The commission shall meet throughout the year and may

reasonably compel the attendance of witnesses, administer oaths or

affirmations and examine applicants and other witnesses under oath. If

the person whose real property is assessed, or his or her agent or

representative, shall willfully neglect or refuse to attend and be so

examined, or to answer any question put to him or her relevant to the

application or assessment, such person shall not be entitled to any

reduction of the assessment subject to the application. Minutes of the

examination of every person examined upon the hearing of any application

for correction shall be taken and filed with the commission. The

authorized representative of the board of assessors shall have the right

to be heard on any application for correction and his or her remarks

with respect to any application for correction shall be recorded in the

minutes of the commission. All oral and written testimony taken by the

commission, by a commissioner, or by an employee of the commission

authorized to take testimony on applications shall constitute part of

the record of the proceedings upon an assessment. The commission may act

on applications and make determinations on assessments as a body or

through a commissioner or hearing officer authorized by the commission.

As used in this section, "commission" shall mean, as appropriate, the

assessment review commission or a commissioner or hearing officer

authorized by the assessment review commission to act pursuant to this

section.

(b) The commission shall determine the final assessed valuation or

taxable assessed valuation, or the actual assessment or transition

assessment, or the proper class designation of the real property of each

applicant. The final assessed valuation or taxable assessed valuation of

real property may be the same as or less than the original assessment

or, if determined to be unlawful, the same shall be ordered stricken

from the roll or where appropriate entered on the exempt portion of the

roll. If it is determined that the real property is misclassified, the

correct class designation or allocation of assessed valuation shall be

entered on the roll by the board of assessors.

* 8. The final determination of the commission upon applications for

the correction of an assessment already heard shall be rendered not

later than the tenth day of March in the year following the year in

which the tentative assessment roll is published, or such later date as

may be permitted by the board of assessors, in order that the final

assessment roll may be prepared for publication on the first business

day in April; provided, however, that the commission may continue to

take testimony and render determinations on applications subsequent to

March tenth. The board of assessors, upon receipt of such determination,

shall correct its assessment rolls. The receiver of taxes of any town in

which the property is situated shall issue corrected tax bills in

accordance with such determination within thirty days after entry of a

final determination by the commission.

* NB Effective until June 30, 2028

* 8. The final determination of the commission upon applications for

the correction of an assessment already heard shall be rendered not

later than the tenth day of March in the year in which the tentative

assessment roll is published, or such later date as may be permitted by

the board of assessors, in order that the final assessment roll may be

prepared for publication on the first business day in April; provided,

however, that the commission may continue to take testimony and render

determinations on applications subsequent to March tenth. The board of

assessors, upon receipt of such determination, shall correct its

assessment rolls. The receiver of taxes of any town in which the

property is situated shall issue corrected tax bills in accordance with

such determination within thirty days after entry of a final

determination by the commission.

* NB Effective June 30, 2028

9. Pursuant to subdivision eight of this section, the commission may

determine the issues relating to the grievance and resolve the current

and the immediately previous two tax years' outstanding assessments

challenges in accordance with this article and may enter into

stipulations and, where necessary, judgments with notice of entry in

settlement of such challenges. If the tax shall have been paid, the

county treasurer is authorized to refund any excess tax paid, with

interest thereon. A determination of the commission shall have the same

effect as an order of a court of competent jurisdiction for purposes of

any act authorizing the issuance of debt instruments for the financing

of tax refunds.

10. On or before April first, each year the commission shall mail to

each applicant, who has filed an application for the correction of the

assessment, a notice of the commission's determination of such

applicant's assessment. Such notice shall also contain the statement as

to the final determination of the assessment review commission, or a

statement that the commission has not yet made a determination as to the

final assessed valuation which shall be made as soon as the petitioners

application is reviewed or heard. If the applicants property is a

property defined in subdivision one of section eighteen hundred two of

this chapter as "Class 1", the commissions determination shall contain

the statement: "If you are dissatisfied with the determination of the

Assessment Review Commission and you are the owner of a one, two or

three family residential structure or residential real property not more

than three stories in height held in condominium form of ownership,

provided that no dwelling unit therein previously was on an assessment

roll as a dwelling unit in other than condominium form of ownership, and

you reside at such residence, you may seek judicial review of your

assessment either under title one of article seven of the real property

tax law or under small claims assessment review law provided by title

one-A of article seven of the real property tax law." Such notice shall

also state that the last date to file petitions for judicial review and

the location where small claims assessment review petitions may be

obtained.

Each applicant that has filed an application of a property as defined

in subdivision one of section eighteen hundred two of this chapter as

"Class 2", "Class 3" or "Class 4", shall receive a notice as to the

final determination of the assessment review commission or a statement

that the commission has not yet made a determination as to the final

assessed valuation which shall be made as soon as the petitioners

application is reviewed or heard. Such applicants determinations shall

contain the statement: "If you are dissatisfied with the determination

of the Assessment Review Commission you may seek judicial review of your

assessment under title one of article seven of the real property tax

law." Such notice shall also state the last date to file petitions for

judicial review. A final determination when rendered shall contain the

same statement. Failure to mail any such notice or failure of the

applicant to receive the same shall not affect the validity of the

assessment.

11. A proceeding to review or correct on the merits any final

determination of the assessment review commission may be had as provided

by law, and if brought to review a determination mentioned in

subdivision seven of this section must be commenced on or before the

last business day of April after final completion and filing of the

assessment roll containing such assessment, as provided in appropriate

provisions of this chapter or within thirty days after notice of a final

determination has been made and sent to the applicant.

12. If any part or provision of this section or the application

thereof to any person, entity or circumstance shall be adjudged invalid

by any court of competent jurisdiction, such judgment shall be confined

in its operation to that part, provision or application of this section

directly involved in the controversy for which such judgment was

rendered and shall not be deemed to affect or impair the validity of the

remainder of this section to the application thereof to other persons,

entities or circumstances.