N.Y. Real Property Tax Law § 524: Complaints with respect to assessments

§ 524. Complaints with respect to assessments. 1. Complaints with

respect to assessments may be filed with the assessor at any time prior

to the hearing of the board of assessment review or with the board of

assessment review at such hearing, but may not be filed with the board

of assessment review at any adjourned hearing it may conduct. Where a

complaint is filed within three business days preceding such hearing,

the board of assessment review shall grant an assessor's request for an

adjournment to permit the assessor to prepare a response to the

complaint. Any complaint filed on or before the date established by law

for the hearing of the board of assessment review shall be deemed

timely.

2. The grounds for review of an assessment shall be that the

assessment complained of is excessive, unequal or unlawful, or that real

property is misclassified.

3. Notwithstanding the provisions of section five hundred twenty-eight

of this title, and except in cities with a population of five million or

more, a complaint with respect to an assessment shall be on a form

prescribed by the commissioner and shall consist of a statement

specifying the respect in which the assessment is excessive, unequal or

unlawful, or the respect in which real property is misclassified, and

the reduction in assessed valuation or taxable assessed valuation or

change in class designation or allocation of assessed valuation sought.

Such statement shall also contain an estimate of the value of the real

property. Such statement must be made by the person whose property is

assessed, or by some person authorized in writing by the complainant or

his officer or agent to make such statement who has knowledge of the

facts stated therein. Such written authorization must be made a part of

such statement and bear a date within the same calendar year during

which the complaint is filed. Such statement shall also contain the

following sentence: "I certify that all statements made on this

application are true and correct to the best of my knowledge and belief

and I understand that the making of any willful false statement of

material fact herein will subject me to the provisions of the penal law

relevant to the making and filing of false instruments". Such statement

shall also include a statement, which, if signed by both the assessor

and the complainant or his or her authorized representative shall

constitute a stipulation to the assessed value to be applied to the

subject parcel. Where such stipulated assessed value is entered on the

final assessment roll, no review of the assessment shall be allowed

pursuant to article seven of this chapter.

4. In the case of real property assessed in accordance with

subdivision one of section three hundred thirty-nine-y of the real

property law, the board of managers acting as agent of one or more unit

owners pursuant to subdivision four of such section may file a single

complaint on behalf of all such unit owners.