N.Y. Real Property Tax Law § 525: Hearing and determination of complaints and ratification of assessment stipulations

§ 525. Hearing and determination of complaints and ratification of

assessment stipulations. 1. The board of assessment review shall fix the

place or places for the hearing of complaints in relation to assessments

and fix the hours of such hearing, which hours shall be for a period of

at least four hours, not necessarily continuous between nine o'clock in

the morning and ten o'clock in the evening but in no event less than two

hours after six o'clock in the evening.

2. (a) On the date required by law, the board of assessment review

shall meet to hear complaints in relation to assessments. At such

hearing, the board of assessment review may administer oaths, take

testimony and hear proofs in regard to any complaint and the assessment

to which it relates. If not satisfied that such assessment is excessive,

unequal or unlawful, or that real property is misclassified, the board

may require the person whose real property is assessed, or his or her

agent or representative, or any other person, to appear before the board

and be examined concerning such complaint, and to produce any papers

relating to such assessment. 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 complaint or assessment, such person shall

not be entitled to any reduction of the assessment subject to the

complaint. Minutes of the examination of every person examined upon the

hearing of any complaint shall be taken and filed in the office of the

city or town clerk. The assessor shall have the right to be heard on any

complaint and upon his or her request his or her remarks with respect to

any complaint shall be recorded in the minutes of the board; provided,

however, that when an assessor is employed by more than one assessing

unit, such assessor may designate a member or members of his or her

staff to act on behalf of such assessor before any board or boards of

assessment review. Every member of an assessor's staff, who is

designated to act on behalf of such assessor before a board of

assessment review, shall have all powers and authority of the assessor

who designated him or her. Such remarks may be made only in open and

public session of the board of assessment review.

(b) The chairman of the board of assessment review shall, prior to

adjourning the hearing, designate the dates on which the board of

assessment review shall convene to review petitions filed in accordance

with section five hundred fifty-three of this article for the correction

of final assessment rolls.

3. (a) The board of assessment review shall thereafter 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 complainant and shall ratify assessment

stipulations entered into by the assessor and the complainant. When a

complainant specifies that the assessment is unequal and the property is

improved by a one, two or three family residence, in addition to other

evidence presented, the board of assessment review shall consider the

residential assessment ratio determined pursuant to section seven

hundred thirty-eight of this chapter.

(b) The final assessed valuation or taxable assessed valuation of real

property may be the same as or less than the original assessment. If the

real property is partially exempt from taxation, and its total assessed

value is reduced by the board of assessment review, but the verified

statement prepared by such board does not specify how much of the total

assessed value, as so reduced, is exempt from taxation, the exemption

shall be reduced so as to preserve the ratio of taxable assessed value

to total assessed value that existed on the tentative assessment roll.

(c) If the assessment is determined to be unlawful, it shall be

ordered stricken from the roll or where appropriate entered on the

exempt portion of the roll. If it is determined that real property is

misclassified, the correct class designation or allocation of assessed

valuation shall be ordered entered on the roll.

4. The members of the board of assessment review or a majority of them

shall prepare and verify a statement showing the changes determined to

be made by them in the assessments. Such verified statement shall also

include the assessment stipulations entered into by the assessor and the

complainant and as ratified by the board of assessment review. Such

verified statement shall be delivered to the assessor on or before the

date required by law for the final completion of the assessment roll or

in the event the law applicable to the local government fixes an earlier

date subsequent to which changes in assessments may not be made, on or

before such date.

On or before the date the verified statement of changes made by the

board of assessment review is delivered to the assessor, the board of

assessment review shall mail to each complainant a notice of the board's

determination of his or her assessment, but no notice of the board's

ratification of a stipulated assessment shall be required. Such notice

shall contain a statement of the reasons for such determination. Such

notice shall also contain the statement "If you are dissatisfied with

the determination of the board of assessment review, you may seek

judicial review of your assessment pursuant to article seven of the real

property tax law. If you are the owner of a one, two or three family

residential structure and reside at such residence, or, if you are the

owner of unimproved property which is not of sufficient size as

determined by your assessing unit to contain a one, two or three family

residential structure, you may seek small claims assessment review

pursuant to title one-A of article seven of the real property tax law".

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

judicial review and the location where small claims assessment review

petitions may be obtained. Failure to mail any such notice or failure of

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

assessment.