N.Y. Real Property Tax Law § 552: Correction of errors on tentative assessment rolls

§ 552. Correction of errors on tentative assessment rolls. 1. Clerical

errors, unlawful entries and errors in essential fact on tentative

assessment rolls may be corrected in accordance with the provisions of

this section.

2. (a) Where it is made to appear to the assessor that a clerical

error, an unlawful entry or an error in essential fact is present on the

tentative assessment roll, or an application for exemption is received

after taxable status date pursuant to a local law adopted in accordance

with subdivision eight of section four hundred sixty-seven of this

chapter, the assessor shall execute and transmit to the board of

assessment review a verified statement that such clerical error,

unlawful entry or error in essential fact has been made or such late

application for exemption has been received, including any available

proof of such error. Such verified statement shall be on a form and

shall contain such information as prescribed by the commissioner. For an

error in essential fact, the petition shall include: (i) a copy of the

property record card, field book, or other final work product upon which

the incorrect assessment was based; and (ii) a copy of any existing

municipal record which substantiates the occurrence of the error.

(b) Where the assessor acts pursuant to this subdivision at the

request of the owner of the real property or any person who would be

entitled to file a complaint as to such real property pursuant to

section five hundred twenty-four of this chapter, the assessor shall

immediately provide such owner or other person with a copy of the

verified statement executed pursuant to paragraph (a) of this

subdivision. If the verified statement executed pursuant to this

paragraph is not received by the board of assessment review on or before

the meeting of the board to hear and determine complaints in relation to

assessments, then the owner or other person entitled to file a complaint

pursuant to section five hundred twenty-four of this chapter may

transmit to the board of assessment review the copy of the verified

statement executed pursuant to this paragraph. The board of assessment

review shall consider such copy of the verified statement as a petition

filed pursuant to section five hundred fifty-three of this title.

(c) Where the assessor, acting pursuant to the provisions of this

section, submits to the board of assessment review a verified statement

to increase an assessment, the assessor must provide the owner of the

real property subject to such assessment a written notice together with

a copy of the verified statement. Such written notice shall be mailed to

the owner of the real property by certified mail at least five days

prior to the meeting of the board of assessment review.

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

determine complaints in relation to assessments the board shall review

all verified statements which it receives pursuant to this section and

on such review shall have all of the powers and duties imposed by law

upon boards of assessment review by title one-A of this article and by

any other law. Any changes ordered by a board of assessment review

pursuant to this section shall be effected in the manner prescribed by

sections five hundred twenty-five and five hundred twenty-six of this

chapter.