N.Y. Real Property Tax Law § 730: Procedure to review small claims

§ 730. Procedure to review small claims. 1. The chief administrator of

the courts shall establish a small claims assessment review program in

the supreme court. An owner of real property claiming to be aggrieved by

an assessment on real property on the ground that such assessment is

unequal or excessive may file a petition for review pursuant to this

article provided that:

(a) the property owner shall have first filed a complaint pursuant to

section five hundred twenty-four or section fourteen hundred eight of

this chapter or the provisions of a local law or charter providing for

administrative review of assessments;

(b) the property is: (i) improved by a one, two or three family

owner-occupied structure used exclusively for residential purposes other

than property subject to the assessment limitations of section five

hundred eighty-one of this chapter and article nine-B of the real

property law or (ii) the property is unimproved and is not of sufficient

size as determined by the assessing unit or special assessing unit to

contain a one, two or three family residential structure;

(c) the equalized value of the property does not exceed four hundred

fifty thousand dollars or, in the event such equalized value exceeds

four hundred fifty thousand dollars, the total assessment reduction

requested does not exceed twenty-five percent of the assessed value of

the property; and

(d) the petition shall not request an assessment lower than that

requested in the complaint filed pursuant to section five hundred

twenty-four or fourteen hundred eight of this chapter or the provisions

of a local law or charter providing for administrative review of

assessments.

For the purpose of this section, the equalized value of the property

shall equal the assessed value of the property divided by the most

recent equalization rate or, in the case of a special assessing unit,

the most recent class one ratio, when established. In the event there

has been a material change in the level of assessment the special

equalization rate shall be used to determine the equalized value of the

property.

An owner of real property who qualifies under paragraphs (a) through

(d) of this subdivision shall also include:

(i) a person or persons whose real property is held in trust solely

for the benefit of such person or persons if the property serves as the

primary residence of such person or persons and the trust which holds

title to the property was lawfully created to hold title solely for

estate planning and asset protection purposes; and

(ii) a person or persons who reside in real property which is owned by

a limited partnership if the property serves as the primary residence of

such person or persons and said limited partnership does not engage in

any commercial activity, was lawfully created to hold title solely for

estate planning and asset protection purposes and the partner or

partners who primarily reside thereon personally pay all of the real

property taxes and other costs associated with the property's ownership.

2. Upon determining any such complaint every real property tax board

of assessment review shall inform every owner of one, two or three

family owner-occupied residential real property in writing of the right

to small claims assessment review in the manner provided by subdivision

four of section five hundred twenty-five of this chapter. Such notice

shall specify the last date on which petitions must be filed and the

location where small claims assessment review forms may be obtained. The

petition form for small claims assessment review shall be provided to

such property owner, upon request, at no cost in accordance with the

rules promulgated pursuant to section seven hundred thirty-seven of this

title.

3. The petition for review pursuant to this title shall be filed

within thirty days after the completion and filing of the final

assessment roll containing such assessment or, in a city with a

population of one million or more, before the twenty-fifth day of

October following the time when the determination sought to be reviewed

was made, in accordance with the rules promulgated pursuant to section

seven hundred thirty-seven of this title. A fee of thirty dollars shall

be paid upon filing of each petition, which shall be the sole fee

required for petitions filed pursuant to this title. The county clerk of

each county outside the city of New York shall retain five dollars of

each filing fee and shall pay the balance of each fee to the state

commissioner of taxation and finance as provided in paragraph (e) of

subdivision two of section thirty-nine of the judiciary law. For the

purposes of this section an assessment roll shall not be considered

finally completed and filed until the last day provided by law for the

filing of such assessment roll or until notice thereof has been given as

required by law, whichever is later. Failure to file the petition within

such time shall constitute a complete defense to the petition and the

petition must be dismissed.

4. The petition form for small claims assessment review shall be

prescribed by the office of court administration after consultation with

the commissioner. Such form shall require the petitioner to set forth

his name, address and telephone number, a description of the real

property for which small claims assessment review is sought, the name of

the assessing unit having made the assessment, the amount of the

assessment and of the reduction in assessed valuation or taxable

assessed valuation requested, each tax district which utilizes such

assessment and the tax rate or adjusted tax rate of each tax district or

consolidated tax rate, if applicable, a concise statement of the ground

or grounds upon which review is sought and any such other information as

may be required by the office of court administration.

5. No petition for small claims assessment review shall relate to more

than one parcel of real property.

6. The petition may be made by a person who has knowledge of the facts

stated therein and who is authorized in writing by the property owner to

file such petition. Such written authorization must be made a part of

such petition and bear a date within the same calendar year during which

the complaint is filed.

7. 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.

8. The petitioner shall mail a copy of the petition within ten days

from the date of filing with the clerk of the supreme court to: (a) the

clerk of the assessing unit named in the petition, or if there be no

such clerk, then to the officer who performs the customary duties of

that official, or to the president of the tax commission in a city with

a population of more than one million and having a tax commission; (b)

the assessor or chairman of the board of assessors of the assessing unit

named in the petition; (c) the clerk of any school district, except a

school district governed by the provisions of article fifty-two of the

education law, within which any part of the real property on which the

assessment to be reviewed is located, or if there be no clerk or the

clerk's name and address cannot be obtained, then to a trustee; (d) the

treasurer of any county in which any part of the real property is

located; and (e) the clerk of a village which has enacted a local law as

provided in subdivision three of section fourteen hundred two of this

chapter if the assessment to be reviewed is on a parcel located within

such village. Service upon the clerk of the assessing unit or other

appropriate official specified in paragraph (a) of this subdivision

shall be made by personal delivery or by certified mail, return receipt

requested. In the event that service is made by personal delivery, the

clerk of the assessing unit or other appropriate person shall provide a

receipt for such service to the petitioner stating the date and time of

service. Neither the school district, county nor such village shall be

deemed to have been made a party to the proceeding.