N.Y. RPT. LAW § 730 : NY Code - Section 730: Procedure to review small claims

Search N.Y. RPT. LAW § 730 : NY Code - Section 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.
    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 state board. 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.
    9. Where real property is held in trust solely for the  benefit  of  a
  person  or persons, such person or persons may be deemed to be the owner
  or owners of such property for purposes of this title.