{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-3206","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-3206","heading":"§ 11-3206 Administrative and judicial review.","body":"(a) When used in this section, the following terms have the following meanings:\n\nExcessive. The term \"excessive\" means, as it related to the value of a covered property, an assessment of the market value of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, made for the purposes of the surcharge which exceeds the full value of such covered property or residential cooperative dwelling unit.\n\nMarket value. The term \"market value\" means the phase one market value or phase two market value, as applicable for the fiscal year for which the surcharge is imposed.\n\nUnlawful. The term \"unlawful\" means, as it relates to the value of a covered property an assessment of the market value of covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, made for the purposes of the surcharge where:\n\n(i) such covered property or residential cooperative dwelling unit is not subject to the surcharge imposed by this chapter;\n\n(ii) such covered property or residential cooperative dwelling unit is entirely outside the boundaries of the city of New York; or\n\n(iii) such covered property or residential cooperative dwelling unit cannot be identified from the assessment roll description or tax map land parcel number on the assessment roll, provided that, in the case of residential cooperative property, the market value is not unlawful where an entry on an assessment roll identifies a residential cooperative dwelling unit by the street address and unit number of such residential cooperative dwelling unit; or\n\n(iv) such assessment has been made by a person or body without authority to make such entry.\n\n(b) During the time that the books of annual records of the phase one market value or phase two market value of a covered property are open for public inspection, an owner of covered property claiming to be aggrieved by the market value of such covered property, or, in the case of a residential cooperative property, of a residential cooperative dwelling unit within such residential cooperative property, determined for purposes of the surcharge imposed pursuant to section 11-3202 of this chapter may apply to the tax commission for correction of such market value. Such application shall be duly verified by a person having personal knowledge of the facts stated therein, provided that if the application is signed by someone other than the person or an officer of the corporation claiming to be aggrieved, the application must be accompanied by a duly executed power of attorney and any other documentation as prescribed by the rules of the tax commission. An owner may challenge, pursuant to this section, the following:\n\n(1) the market value of such covered property or residential cooperative dwelling unit, as determined by the department;\n\n(2) an initial determination by the department that such covered property or residential cooperative dwelling unit is not a primary residence, provided that such owner or cooperative corporation challenges the market value of such covered property or residential cooperative dwelling unit pursuant to paragraph one of this subdivision at the same time as such initial determination; and\n\n(3) a final determination by the department that such covered property or residential cooperative dwelling unit is not a primary residence.\n\n(c) The grounds for review shall be that the market value determined by the department is excessive or unlawful, or that the covered property, or, in the case of a residential cooperative property, the residential cooperative dwelling unit, is a primary residence.\n\n(d) The application shall be on a form prescribed by the tax commission and shall contain a statement specifying the respect in which the market value is excessive or unlawful, or the respect in which the covered property, or, in the case of a residential cooperative property, the residential cooperative dwelling unit, is a primary residence, and the reduction in market value or determination of primary residency sought.\n\n(e) The filing of an application in the manner and form hereinabove described shall be prerequisite to the review of a final determination of the tax commission as provided in section one hundred sixty-six of the New York city charter. Such application shall be filed in the office of the tax commission in the borough in which such covered property is situated. Employees of the commission assigned by the president for the purpose of receiving such applications are hereby authorized to administer oaths between the first day of November, two thousand twenty-six, and the first day of March, two thousand twenty-seven, and between the fifteenth day of January and the first day of March in any year thereafter.\n\n(f) Except as otherwise provided in this section, an application shall be filed, and the tax commission shall review an application in the same manner and between the same dates as an application for review of an assessment pursuant to sections one hundred sixty-four, one hundred sixty-four-a, one hundred sixty-four-b, one hundred sixty-five, one hundred sixty-six, and fifteen hundred twelve of the New York city charter and subchapter one of chapter two of this title. Notwithstanding any other provision of law to the contrary, where an application is filed for review of the market value of real estate for the fiscal year beginning July first, two thousand twenty-six, such application may be filed between the date on which a notice of surcharge is issued to an owner of a covered property, or, in the case of a residential cooperative property, to a cooperative corporation, and the last date on which an application may be filed pursuant to this section for review of the market value of a covered property for the fiscal year beginning July first, two thousand twenty-seven, and the tax commission shall review an application filed pursuant to this section for review of the market value of a covered property for the fiscal year beginning July first, two thousand twenty-six, in the same manner and between the same dates as an application filed pursuant to this section for review of the market value of real estate for the fiscal year beginning July first, two thousand twenty-seven.\n\n(g) An application filed with the tax commission pursuant to this section or a determination by the tax commission pursuant to this section shall not be given any force or effect in any other administrative proceeding before the tax commission or in any subsequent judicial proceeding brought to review any other determination by the tax commission, provided that, where the tax commission makes a determination with regard to a residential cooperative dwelling unit in a residential cooperative property, the tax commission shall consider such determination in any proceeding relating to any other residential cooperative dwelling unit in such residential cooperative property for the same fiscal year.\n\n(h) An owner of a covered property may challenge, in accordance with title one of article seven of the real property tax law, and notwithstanding any provision of such article seven to the contrary, a final determination by the tax commission pursuant to this section on the grounds for review described in subdivision (c) of this section. A challenge pursuant to this subdivision must be commenced within the time specified by section one hundred sixty-six of the New York city charter.\n\n(2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026; Am. 2026 N.Y. Laws Ch. 127, 6/5/2026, retro eff. 5/28/2026)","path":["New York City Administrative Code","Title 11","Chapter 32: Surcharge on Property That Does Not Serve as a Primary Residence"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"630c520cc5d212b646ad2814ad2914b38c1630f3d0d2056463712f6ebd138ea7","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-3205","next":"us-nyc/n.y.c.-admin.-code-11-3207"},"notice":"GroundRules: Original legal text. Not legal advice."}