§ 499-OOOO — Tentative determination of assessment ceiling; notice, complaints and hearing

New York § 499-OOOO

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 5: Assessment Ceilings For Local Public Utility Mass Real Property
• Art. 4: Exemptions

Text

* § 499-oooo. Tentative determination of assessment ceiling; notice,\ncomplaints and hearing. 1. Each year the commissioner shall make a\ntentative determination of an assessment ceiling for all local public\nutility mass real property. Thereafter, the commissioner shall give\nnotice, in writing or electronically, to each assessing unit and each\nowner of local public utility mass real property for which such\ntentative determination of an assessment ceiling shall have been made,\nspecifying the amount of such ceiling, and making available for\ninspection and copying the computations used to establish the tentative\nassessment ceiling amount pursuant to the public officers law, and\nsetting forth the time and place where the commissioner or his or her\ndesignee will meet to hear any complaint concerning such tentative\ndetermination. Such notice shall be sent electronically and served in\nwriting at least forty-five days prior to the date specified for such\nhearing.\n 2. A tentative assessment ceiling may be challenged before the\ncommissioner as follows:\n (a) An owner of local public utility mass real property or the local\nassessing jurisdiction objecting to a tentative ceiling must serve a\ncomplaint upon the commissioner, in writing, and a copy thereof upon the\nassessing unit or owner of local public utility mass real property, as\nthe case may be, at least ten days before the date specified for the\nhearing. The complaint shall specify the objections to such tentative\ndetermination. Service may be made either in person or by mail.\n (b) On or before the date specified for the hearing, an affidavit of\nservice shall be filed with the commissioner stating that service has\nbeen made in accordance with the provisions of this section.\n 3. The commissioner or his or her designee shall meet at the time and\nplace specified in such notice set forth in subdivision one of this\nsection to hear complaints in relation to the tentative determination of\nthe assessment ceiling. The provisions of section five hundred twelve of\nthis chapter shall apply so far as may be practicable to a hearing under\nthis section. Nothing contained in this subdivision shall be construed\nto require a hearing to be conducted when no complaints have been filed.\n * NB Repealed January 1, 2027\n