N.Y. Real Property Tax Law § 704: Commencement of proceeding

§ 704. Commencement of proceeding. 1. Any person claiming to be

aggrieved by any assessment of real property upon any assessment roll

may commence a proceeding under this article by filing a petition

described in section seven hundred six of this chapter in the manner set

forth in section three hundred four of the civil practice law and rules

together with a notice in writing of an application for review under

this article returnable not less than twenty nor more than ninety days

after service of such petition and notice, except that in a city having

a population of one million or more, such a proceeding shall be

commenced by filing of a petition alone. The petition hereunder, and

notice of application for review, where required, may be served upon the

officers designated in section seven hundred eight of this chapter or as

the law may otherwise provide.

2. The proceeding shall be maintained against the assessors either by

naming them individually or by using the official name of the assessing

unit.

3. Commencement of a proceeding under this article shall not stay the

proceedings of the assessors or other persons against whom the

proceeding is maintained or to whom the assessment is delivered, to be

acted upon according to law.

* 4. A renter who has an interest in real property as set forth in

section three hundred four of this chapter shall be deemed to be an

aggrieved person pursuant to subdivision one of this section. A

proceeding commenced by such renter shall relate to the entire

assessment of said real property and not be limited to the assessment of

the unit occupied by such renter.

* NB (Effective pending ruling by Commissioner of Internal Revenue)

5. 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 an agent of one or more

unit owners pursuant to subdivision four of such section shall be deemed

to be an aggrieved person as provided for in subdivision one of this

section.