N.Y. Real Property Tax Law § 553: Correction of final assessment rolls

§ 553. Correction of final assessment rolls. 1. An assessor shall

execute and transmit a petition to the board of assessment review, as

prescribed by subdivision two of this section, for correction of any of

the following errors:

(a) a clerical error on the assessment roll for the current or

preceding year which has resulted in an assessed valuation, or a special

assessment or other charge based on units of service provided by a

special district which is less than that actually appearing upon the

property record card, field book or other final work product of the

assessor;

(b) a clerical error on the assessment roll of the current year which

has resulted in an assessed valuation, or a special assessment or other

charge based on units of service provided by a special district which is

more than that actually appearing upon the property record card, field

book or other final work product of the assessor, or upon the final

verified statement of the board of assessment review;

(c) an omission from the assessment roll for the preceding year of the

assessed valuation of taxable real property;

(d) an omission from the assessment roll for the current year of the

assessed valuation of taxable real property;

(e) an unlawful entry appearing on the current assessment roll;

(f) an error in essential fact appearing on the current assessment

roll;

(f-1) an incorrect entry of a partial exemption on the immediately

preceding year's assessment roll for a parcel which was not eligible for

such exemption, provided that there has not been a transfer of title

subsequent to the filing of such roll and provided further that the

exemption has not been renounced pursuant to section four hundred

ninety-six of this chapter;

(g) an entry of assessed valuation of state land subject to taxation

on an assessment roll for the current or preceding year which is less

than the assessment thereof approved by the commissioner;

(h) an entry of assessed valuation of a special franchise on an

assessment roll for the current or preceding year which is less than the

final assessment thereof as determined by the commissioner pursuant to

subdivision one of section six hundred six of this chapter, or the full

value of that special franchise as determined by the commissioner

pursuant to subdivision two of section six hundred six of this chapter

adjusted by the final state equalization rate established by the

commissioner for the assessment roll upon which that value appears.

2. (a) A petition for correction of an error listed in paragraphs (a),

(c), (d), (f), (f-1), (g) and (h) of subdivision one of this section

shall be transmitted at least ten days prior to the date designated

pursuant to subdivision three of this section for the review of

assessments made pursuant to this section. A petition for the correction

of an error listed in paragraphs (b) and (e) of subdivision one of this

section shall be transmitted at least five days prior to the date

designated pursuant to subdivision three of this section for the review

of assessments. The petition for correction of an error listed in

subdivision one of this section shall be on a form and contain such

information as prescribed by the commissioner and shall include any

available proof that such error occurred. For an error described in

paragraph (f) of subdivision one of this section, 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) The assessor shall, at least ten days prior to the date designated

for the review of assessments made pursuant to paragraphs (a), (c), (d),

(f), (f-1), (g) and (h) of subdivision one of this section, notify by

certified mail, return receipt requested, any owner of real property

assessed pursuant to this section. Such notice shall include a copy of

the petition of the assessor and a statement of the time and place of

the meeting of the appropriate board of assessment review.

3. (a) The chairman of the board of assessment review shall, on the

date specified for meetings of boards of review by section five hundred

six of this chapter or by other applicable law, designate the dates on

which the board of assessment review shall convene to review assessments

made pursuant to this section. The dates to be designated shall be at

least fifteen days subsequent to the filing of the final assessment roll

and not more than ninety days but not later than twenty days prior to

the date on which the tax levying body issues the warrant for the

collection of taxes. The chairman of the board of assessment review

shall immediately notify the appropriate assessor, tax levying body and

county director of real property tax services of the designated dates.

(b) The appropriate board of assessment review, if it has received one

or more petitions transmitted in accordance with the provisions of

subdivision two of this section or section five hundred fifty-four or

five hundred fifty-six of this title, shall, on the date designated by

the chairman pursuant to paragraph (a) of this subdivision, convene to

review such petitions, and on such review the board shall have all of

the powers and duties imposed by law on boards of review by section five

hundred twelve of this chapter and by any other law. If no petitions

have been transmitted within five days of the designated date, the

chairman of the board of assessment review may cancel the meeting upon

notice to the members of such board, the appropriate assessor or board

of assessors, the tax levying body and the county director of real

property tax services.

(c) The members of the board of assessment review or a majority of

them shall prepare and verify a statement showing the changes in

assessments made pursuant to this section. Such verified statement shall

be delivered to the appropriate tax levying body within five days of the

meeting of the board of assessment review and a copy of that statement

shall be delivered to the assessor and shall be filed with the final

assessment roll and retained in the office of the city or town clerk.

4. (a) Upon receipt of the verified statement of changes made by the

board of assessment review, the appropriate tax levying body, prior to

the extension of taxes and annexation of the warrant, shall:

(1) as to a clerical error described in paragraph (a) of subdivision

one of this section, enter on the assessment roll of the current year an

assessment of the real property, as determined by the board of

assessment review, equal to the difference between the valuation

appearing on the property record card, field book or other final work

product of the assessor and the amount at which, by such clerical error,

the property was placed upon the final assessment roll of the preceding

or current year, and levy a tax thereon by applying the tax rate of the

appropriate municipal corporation for the year in which the mistake

occurred;

(2) as to a clerical error described in paragraph (b) of subdivision

one of this section or an error in essential fact as defined in

paragraph (a), (b) or (c) of subdivision three of section five hundred

fifty of this title, reduce the assessment of such real property on the

assessment roll of the current year to the valuation, as determined by

the board of assessment review, for the current year and levy the tax on

such reduced amount;

(3) as to an omitted assessment as described in paragraph (c) of

subdivision one of this section, place the same on the roll of the

current year at the valuation, as determined by the board of assessment

review, for the preceding year, and tax the same at the rate of tax for

the preceding year;

(4) as to an omitted assessment as described in paragraph (d) of

subdivision one of this section or an error in essential fact as defined

in paragraph (d) of subdivision three of section five hundred fifty of

this title, place the same thereon at the valuation, as determined by

the board of assessment review, for the current year and tax the same at

the rate of tax for the current year;

(5) as to an unlawful entry as described in paragraph (e) of

subdivision one of this section, cancel such unlawful entry, and, if

appropriate, enter such assessed value in the wholly exempt portion of

the assessment roll;

(6) as to an entry of a canceled partial exemption as described in

paragraph (f-1) of subdivision one of this section and as determined by

the board of assessment review, enter on the assessment roll of the

current year the increase in the taxable assessment for the preceding

year that results from such cancellation, and levy a tax thereon by

applying the tax rate of the appropriate municipal corporation for the

year in which the exemption was wrongly received;

(7) as to an entry of assessed valuation as described in paragraphs

(g) and (h) of subdivision one of this section, enter on the assessment

roll of the current year an assessment of the real property, equal to

the difference between the assessment approved or determined by the

commissioner, as the case may be, and the amount at which the property

was placed upon the final assessment roll of the preceding or current

year, and levy a tax thereon by applying the tax rate of the appropriate

municipal corporation or special district for the appropriate year.

(b) Upon a correction to a final assessment roll made pursuant to

paragraph (a) of this subdivision, the appropriate tax levying body

shall immediately mail notice of the correction to the owner of the real

property affected by such correction.

(c) An assessment of real property made pursuant to this section shall

be subject to review as provided in article seven of this chapter. Such

a proceeding shall be commenced within thirty days of the date of the

mailing of the notice as provided by paragraph (b) of this subdivision.

5. The amount of any tax levied at the tax rate for the preceding year

pursuant to subparagraphs one, three, six and seven of paragraph (a) of

subdivision four of this section shall be deducted from the aggregate

amount of taxes to be levied for the current year.