N.Y. Real Property Tax Law § 739: Prohibition against change in assessment following decision in small claims proceeding

§ 739. Prohibition against change in assessment following decision in

small claims proceeding. 1. Except as hereinafter provided and except

as to any parcel of real property located within a special assessing

unit as defined in article eighteen of this chapter, where the decision

of a small claims hearing officer orders a reduction in an assessment,

the assessed valuation contained in such decision shall not be

thereafter changed on such property for the next assessment roll

prepared on the basis of the taxable status date next occurring on or

after the taxable status date of the most recent assessment under review

in the proceeding subject to such final order or judgment. Where the

assessor or other local official having custody and control of the

assessment roll receives notice of the order or judgment subsequent to

the filing of the next assessment roll, he or she is authorized and

directed to correct the entry of assessed valuation on the assessment

roll to conform to the provisions of this section.

2. An assessment on property subject to the provisions of subdivision

one of this section may be changed on an assessment roll where:

(a) There is a revaluation or update of all real property on the

assessment roll;

(b) There is a revaluation or update in a special assessing unit of

all real property of the same class;

(c) There has been a physical change (improvement) to the property;

(d) The zoning of such property has changed;

(e) Such property has been altered by fire, demolition, destruction or

similar catastrophe;

(f) An action has been taken by any office of the federal, state or

local government which caused a discernible change in the general area

where the property is located which directly impacts on property values;

(g) The owner of the property becomes eligible or ineligible to

receive an exemption; or

(h) The use or classification of the property has changed.

3. No petition for review of the assessment of such property shall be

filed while the provisions of subdivisions one and two of this section

are applicable to such property.