N.Y. Real Property Tax Law § 733: Decision of petition for small claims assessment review

§ 733. Decision of petition for small claims assessment review. 1. The

hearing officer shall make a decision in writing with respect to the

petition for small claims assessment review within thirty days after

conclusion of the hearing conducted with respect thereto. The hearing

officer's decision may grant the petition in full or in part or may deny

the petition provided, however, that the decision of the hearing officer

may not reduce the assessment lower than that requested by the

petitioner. If the assessment is reduced by an amount equal to or

greater than half the reduction sought, the hearing officer shall award

the petitioner costs against the respondent assessing unit in an amount

equal to the fee paid by the petitioner to file the petition for review.

If the assessment is reduced by an amount less than half of the

reduction sought, the hearing officer may award the petitioner costs

against the respondent assessing unit in an amount not to exceed the fee

paid by the petitioner to file the petition for review.

2. If the hearing officer determines from the petition and upon the

evidence presented at the hearing that the assessment being reviewed is

unequal or excessive, he shall order a correction of the assessment upon

the roll, in whole or in part, in such manner as shall be in accordance

with law or shall make it conform to other residential assessments upon

the same roll. If the real property is partially exempt from taxation,

and the order does not specify how much of the total assessed value, as

determined by the hearing officer, is exempt from taxation, the

exemption shall be reduced so as to preserve the ratio of taxable

assessed value to total assessed value that existed on the final

assessment roll.

3. If the hearing officer determines that the petitioner did not

qualify for review pursuant to section seven hundred thirty of this

title, the petition shall be denied without prejudice and the

petitioner, notwithstanding any other provision of law, shall be

permitted to commence a proceeding pursuant to title one of this article

within thirty days after having been served with a certified copy of the

decision; provided, however, that the petitioner may, with the consent

of the hearing officer, amend the petition to reduce the amount of

relief sought so as to conform with the requirements of section seven

hundred thirty of this title.

4. The decision of the hearing officer shall state the findings of

fact and the evidence upon which it is based. Such decisions shall be

attached to and made part of the petition for review and shall be dated

and signed. Where the decision of the hearing officer determines that

the petitioner did not qualify for review pursuant to section seven

hundred thirty of this article, a notice shall be attached to such

decision stating that the petitioner may seek judicial review of such

assessment pursuant to this article, and that the last day to file for

judicial review is thirty days after having been served with a certified

copy of such decision. Where the decision of the hearing officer

determines that the petition is granted in full or in part, a notice

shall be attached to such decision stating that the assessment will be

changed in compliance with such decision and that such change shall be

made on the assessment and tax rolls before the levy of taxes, if

possible, or that a refund of taxes shall be made within ninety days

after such decision is made, or as is provided in Nassau and Suffolk

counties, followed by name, telephone number and/or address of a person

or department responsible to take the actions required by section seven

hundred thirty-four of this article.

5. The hearing officer shall promptly transmit the decision to the

clerk of the court, who shall file and enter it in accordance with the

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

title.

6. The hearing officer shall, promptly mail a copy of the decision to

the petitioner, the clerk of the assessing unit, and the clerk of each

tax district named in the petition.