N.Y. Real Property Tax Law § 732: Hearing procedures

§ 732. Hearing procedures. 1. Small claims hearings shall be held

within forty-five days after the final day for filing petitions. In the

event all such hearings cannot be held within forty-five days, hearings

may be held at a later date in accordance with the rules promulgated

pursuant to section seven hundred thirty-seven of this title. Such

hearing, where practicable, shall be held at a location within the

county in which the real property subject to review is located. The

petitioner and assessing unit shall be advised by mail of the time and

place of such hearing at least ten working days prior to the date of the

hearing; provided, however, failure to receive such notice in such time

period shall not bar the holding of a hearing.

2. The petitioner need not present expert witnesses nor be represented

by an attorney at such hearing. Such proceedings shall be conducted on

an informal basis in such manner as to do substantial justice between

the parties according to the rules of substantive law. The petitioner

shall not be bound by statutory provisions or rules of practice,

procedure, pleading or evidence. All statements and presentation of

evidence made at the hearing by either party shall be made or presented

to the hearing officer who shall assure that decorum is maintained at

the hearing. The hearing officer shall consider the best evidence

presented in each particular case. Such evidence may include, but shall

not be limited to, the most recent equalization rate established for

such assessing unit, the residential assessment ratio promulgated by the

commissioner pursuant to section seven hundred thirty-eight of this

title, the uniform percentage of value stated on the latest tax bill,

and the assessment of comparable residential properties within the same

assessing unit. A village which has enacted a local law as provided in

subdivision three of section fourteen hundred two of this chapter shall

be deemed an assessing unit for purposes of this subdivision. The

hearing officer may, if he deems appropriate, view or inspect the real

property subject to review. The petitioner shall have the burden of

proving entitlement to the relief sought.

3. All parties are required to appear at the hearing. Failure to

appear shall result in the petition being determined upon inquest by the

hearing officer based upon the available evidence submitted.

4. The hearing officer shall determine all questions of fact and law

de novo.