§ 523-B — Assessment review commission

New York § 523-B

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 1-A: Administrative Review of Assessments
• Art. 5: Assessment Procedure

Text

§ 523-b. Assessment review commission. 1. The county of Nassau acting\nthrough its local legislative body is hereby authorized and empowered to\nadopt the following as an alternative to section five hundred\ntwenty-three of this title.\n 2. (a) There shall be an assessment review commission to consist of\nnine commissioners who shall be appointed by the county executive\nsubject to approval of the legislature, for a term of five years except\nas specified in paragraph (c) of this subdivision. One commissioner\nshall be designated chairman and shall serve for a term of three years.\nEach commissioner shall have at least five years business experience in\nthe field of real estate or real estate law or experience in a public\nagency or municipal department and shall attend such training courses as\nshall be prescribed by the commissioner pursuant to section five hundred\ntwenty-three of this title. No more than six commissioners shall at any\none time be enrolled voters of the same political party.\n (b) The members of the board of assessment review serving immediately\nprior to the creation of the assessment review commission shall be\nappointed to initial terms as commissioners of the assessment review\ncommission.\n (c) The terms of the nine commissioners first appointed pursuant to\nthis section shall be two members for one year, two members for two\nyears, two members for three years, two members for four years, and one\nmember for five years.\n (d) The assessment review commission shall be charged with the duty of\nreviewing and correcting all assessments of real property made pursuant\nto the provisions of title one of this article.\n (e) The compensation for the commissioners of the assessment review\ncommission shall be determined and fixed by resolution of the local\nlegislative body.\n 3. (a) Every commissioner shall exercise such other powers and duties\nas the chairman may from time to time assign to such commissioner. The\nchairman may, at his or her discretion, permit individual commissioners\nto hear and determine complaints filed in accordance with this section.\n (b) Such commission shall recommend to the local legislative body any\nnecessary regulations of the commission, the rules of procedure of the\ncommission and rules for conduct of the commission not inconsistent with\nthe provisions of this chapter. The local legislative body shall adopt\nany such rules and regulations as it deems necessary.\n (c) The commission shall have the power, within the limits of the\nappropriation made by the local governing body, to employ or contract\nwith such appraisers and other employees as may be necessary in the\nperformance of the duties of the commission. However, any contract which\nexceeds a term of one year or is for an amount in excess of twenty-five\nthousand dollars shall be subject to such approval as the local\nlegislative body shall deem to be necessary. Similarly, no person, firm\nor entity shall be awarded any contracts the aggregate amount of\nexpenditures under which exceeds one hundred thousand dollars over any\none year period without such prior approval.\n (d) Commissioners and others appointed to the assessment review\ncommission shall be required to disclose on a form prescribed by the\ncommissioner any direct or indirect interest in a property for which a\ncomplaint has been filed. Such disclosure shall be filed with the\nchairman of the board of assessors of the taxing district for which they\nserve, on or before the date when the commission submits the statement\nof assessment changes pursuant to subdivision three of section five\nhundred twenty-five of this title. Any member of a commission who\nknowingly and intentionally fails to disclose such interest shall be\nsubject to a civil fine of two hundred fifty dollars for each such\nomission with respect to property for which a complaint has been filed.\nThe chairman of the board of assessors of the assessing unit may recover\nin the name of such assessing unit in a civil action commenced in any\ncourt of competent jurisdiction such civil penalty in addition to any\nactual damages incurred by the assessing unit. Any recovery shall be\ndeposited to the general fund of the assessing unit. For purposes of\nthis subdivision, a member of the assessment review commission shall be\ndeemed to have a direct or indirect interest in any property for which a\ncomplaint has been filed when the member, spouse, or any of his or her\nminor children:\n (i) is the owner of such property; or\n (ii) is an officer, director, partner or employee of an entity which\nis an owner or lessee of such property; or\n (iii) is an officer, director, partner or associate of a law firm or\nreal estate firm which has a financial interest with the owner or lessee\nof such property; or\n (iv) legally or beneficially owns or controls stock of a corporation\nwhich is an owner or lessee of such property, provided, however,\nownership of stock shall not constitute an interest where such stock is\nlisted on a major stock exchange or is sold on the over the counter\nmarket and the value thereof is less than ten thousand dollars.\n 4. The assessment review commission may appoint a secretary who shall\nperform such confidential duties and such other duties as are necessary\nto enable the assessment review commission to properly and efficiently\ncarry out the provisions of this title. All appraisal support personnel\nshall have a minimum of three years of professional appraisal\nexperience. The compensation of the secretary and such appraisal support\npersonnel shall be fixed by the local legislative body.\n 5. The chairman, a commissioner or their representatives may, when\naccompanied by the petitioner, enter upon real property and into\nbuildings and structures upon notice by certified or registered mail to\nthe petitioner, after the filing of the complaint in accordance with\nthis section, to ascertain the character of the property. The chairman\nor commissioner may designate persons to act on the commission's behalf\nfor the purposes of this subdivision. The willful failure, neglect or\nrefusal by the person whose real property is assessed, or his or her\nagent or representative, to permit such entry upon real property and\ninto buildings and structures may, in the discretion of the commission,\nresult in the denial of the complaint filed with the commission thereby\ndenying administrative review and relief.\n 6. Application for correction of assessment for taxation. (a) During\nthe period from January second through March first, any person or\ncorporation claiming to be aggrieved by the assessment of real estate\nmay apply for correction of such assessment. Such application shall be\nduly verified by a person having personal knowledge of the facts stated\ntherein, provided that if the application is signed by someone other\nthan the person or an officer of the corporation claiming to be\naggrieved, the application must be accompanied by a duly executed power\nof attorney or authorization or as otherwise prescribed by the rules and\nregulations of the commission.\n (b) The grounds for reviewing an assessment shall be as prescribed in\nsubdivision two of section five hundred twenty-four of this title.\n (c) The application with respect to an assessment shall be on state\napproved forms prescribed by the commission, and shall contain an\nestimate of the value of the property, a statement specifying the\ngrounds for review, and the reduction in assessed valuation or taxable\nassessed valuation or change in class designation or allocation of\nassessed valuation sought. Any form prescribed by the commission shall\nbe available not less than ninety days prior to the publication of the\ntentative assessment roll. The commission shall allow the correction of\nerrors and omissions in otherwise duly completed applications, including\napplications made on state prescribed or approved forms other than the\nforms currently prescribed by the commission.\n (d) The filing of a completed application in the manner and form\nadopted shall be a prerequisite to the review by the commission and to\nthe review of a final determination of the commission as provided in\nthis section. Where an application is determined to be defective, the\ncommission shall notify the applicant of such defect or defects, and\nprovide him or her with the opportunity to cure such defect or defects\nwithin thirty-five days from the date of the mailing of the notice. If\nthe defects are not cured after the expiration of such thirty-five day\nperiod, the defective application shall be dismissed by the commission\nthereby denying administrative review and relief.\n (e) For income producing real property, when an application is\nsubmitted by an applicant for correction of assessment for taxation, all\nincome received or accrued and all expenses paid or incurred in the real\nestate operation of the property, shall be submitted and filed as\nprescribed by the rules of the commission. Such statements with respect\nto income received or accrued and expenses paid or incurred shall be\nprovided as a condition precedent to a review of the application. If no\nsuch statement is provided with the application, the commission shall\nnot grant a hearing or make an adjustment to the assessment for any\nyears under review otherwise than in accordance with the provisions of\nthis article. The failure to provide such statements may in the\ndiscretion of the commission result in a dismissal of the application\nthereby denying administrative review and relief.\n (f) The commission may provide for electronic filing of applications.\nAn application shall be timely filed if on or before the date specified\nin paragraph (a) of this subdivision it is delivered or mailed to the\noffice of the commission or transmitted by electronic means adopted by\nthe commission.\n (g) For purposes of this section, the "applicant" shall be the owner\nor other person aggrieved by the assessment. Whenever the commission is\nto provide a notice to the applicant it shall provide such notice to the\nattorney for the applicant if the applicant is represented by counsel\nor, if not so represented, then to the applicant or an agent designated\nin the application. The commission may, with the consent of the\napplicant or the applicant's attorney or agent, transmit notices and\naccept responses to notices by electronic means, in which event\nreferences in this section to mailing of notices or receiving responses\nto notices shall be deemed to include transmission by such electronic\nmeans.\n (h) For purposes of this section, any application, notice or response\nmade by mail shall be deemed made when mailed, as evidenced by the\npostmark, and any application, notice or response made by electronic\nmeans adopted by the commission shall be deemed made when transmitted.\nThe term "mail" shall include delivery by a designated delivery service,\nas defined in this paragraph, and the term "postmark" shall include any\ndate recorded or marked by such service in the manner described in\nsection seventy-five hundred two of the internal revenue code. The term\n"designated delivery service" shall mean a delivery service designated\nby the secretary of the treasury of the United States pursuant to\nsection seventy-five hundred two of the internal revenue code, subject\nto any withdrawals and additions made pursuant to subparagraph (A) of\nparagraph two of subsection (a) of section six hundred ninety-one of the\ntax law.\n 7. (a) The commission shall meet throughout the year and may\nreasonably compel the attendance of witnesses, administer oaths or\naffirmations and examine applicants and other witnesses under oath. If\nthe person whose real property is assessed, or his or her agent or\nrepresentative, shall willfully neglect or refuse to attend and be so\nexamined, or to answer any question put to him or her relevant to the\napplication or assessment, such person shall not be entitled to any\nreduction of the assessment subject to the application. Minutes of the\nexamination of every person examined upon the hearing of any application\nfor correction shall be taken and filed with the commission. The\nauthorized representative of the board of assessors shall have the right\nto be heard on any application for correction and his or her remarks\nwith respect to any application for correction shall be recorded in the\nminutes of the commission. All oral and written testimony taken by the\ncommission, by a commissioner, or by an employee of the commission\nauthorized to take testimony on applications shall constitute part of\nthe record of the proceedings upon an assessment. The commission may act\non applications and make determinations on assessments as a body or\nthrough a commissioner or hearing officer authorized by the commission.\nAs used in this section, "commission" shall mean, as appropriate, the\nassessment review commission or a commissioner or hearing officer\nauthorized by the assessment review commission to act pursuant to this\nsection.\n (b) The commission shall determine the final assessed valuation or\ntaxable assessed valuation, or the actual assessment or transition\nassessment, or the proper class designation of the real property of each\napplicant. The final assessed valuation or taxable assessed valuation of\nreal property may be the same as or less than the original assessment\nor, if determined to be unlawful, the same shall be ordered stricken\nfrom the roll or where appropriate entered on the exempt portion of the\nroll. If it is determined that the real property is misclassified, the\ncorrect class designation or allocation of assessed valuation shall be\nentered on the roll by the board of assessors.\n * 8. The final determination of the commission upon applications for\nthe correction of an assessment already heard shall be rendered not\nlater than the tenth day of March in the year following the year in\nwhich the tentative assessment roll is published, or such later date as\nmay be permitted by the board of assessors, in order that the final\nassessment roll may be prepared for publication on the first business\nday in April; provided, however, that the commission may continue to\ntake testimony and render determinations on applications subsequent to\nMarch tenth. The board of assessors, upon receipt of such determination,\nshall correct its assessment rolls. The receiver of taxes of any town in\nwhich the property is situated shall issue corrected tax bills in\naccordance with such determination within thirty days after entry of a\nfinal determination by the commission.\n * NB Effective until June 30, 2026\n * 8. The final determination of the commission upon applications for\nthe correction of an assessment already heard shall be rendered not\nlater than the tenth day of March in the year in which the tentative\nassessment roll is published, or such later date as may be permitted by\nthe board of assessors, in order that the final assessment roll may be\nprepared for publication on the first business day in April; provided,\nhowever, that the commission may continue to take testimony and render\ndeterminations on applications subsequent to March tenth. The board of\nassessors, upon receipt of such determination, shall correct its\nassessment rolls. The receiver of taxes of any town in which the\nproperty is situated shall issue corrected tax bills in accordance with\nsuch determination within thirty days after entry of a final\ndetermination by the commission.\n * NB Effective June 30, 2026\n 9. Pursuant to subdivision eight of this section, the commission may\ndetermine the issues relating to the grievance and resolve the current\nand the immediately previous two tax years' outstanding assessments\nchallenges in accordance with this article and may enter into\nstipulations and, where necessary, judgments with notice of entry in\nsettlement of such challenges. If the tax shall have been paid, the\ncounty treasurer is authorized to refund any excess tax paid, with\ninterest thereon. A determination of the commission shall have the same\neffect as an order of a court of competent jurisdiction for purposes of\nany act authorizing the issuance of debt instruments for the financing\nof tax refunds.\n 10. On or before April first, each year the commission shall mail to\neach applicant, who has filed an application for the correction of the\nassessment, a notice of the commission's determination of such\napplicant's assessment. Such notice shall also contain the statement as\nto the final determination of the assessment review commission, or a\nstatement that the commission has not yet made a determination as to the\nfinal assessed valuation which shall be made as soon as the petitioners\napplication is reviewed or heard. If the applicants property is a\nproperty defined in subdivision one of section eighteen hundred two of\nthis chapter as "Class 1", the commissions determination shall contain\nthe statement: "If you are dissatisfied with the determination of the\nAssessment Review Commission and you are the owner of a one, two or\nthree family residential structure or residential real property not more\nthan three stories in height held in condominium form of ownership,\nprovided that no dwelling unit therein previously was on an assessment\nroll as a dwelling unit in other than condominium form of ownership, and\nyou reside at such residence, you may seek judicial review of your\nassessment either under title one of article seven of the real property\ntax law or under small claims assessment review law provided by title\none-A of article seven of the real property tax law." Such notice shall\nalso state that the last date to file petitions for judicial review and\nthe location where small claims assessment review petitions may be\nobtained.\n Each applicant that has filed an application of a property as defined\nin subdivision one of section eighteen hundred two of this chapter as\n"Class 2", "Class 3" or "Class 4", shall receive a notice as to the\nfinal determination of the assessment review commission or a statement\nthat the commission has not yet made a determination as to the final\nassessed valuation which shall be made as soon as the petitioners\napplication is reviewed or heard. Such applicants determinations shall\ncontain the statement: "If you are dissatisfied with the determination\nof the Assessment Review Commission you may seek judicial review of your\nassessment under title one of article seven of the real property tax\nlaw." Such notice shall also state the last date to file petitions for\njudicial review. A final determination when rendered shall contain the\nsame statement. Failure to mail any such notice or failure of the\napplicant to receive the same shall not affect the validity of the\nassessment.\n 11. A proceeding to review or correct on the merits any final\ndetermination of the assessment review commission may be had as provided\nby law, and if brought to review a determination mentioned in\nsubdivision seven of this section must be commenced on or before the\nlast business day of April after final completion and filing of the\nassessment roll containing such assessment, as provided in appropriate\nprovisions of this chapter or within thirty days after notice of a final\ndetermination has been made and sent to the applicant.\n 12. If any part or provision of this section or the application\nthereof to any person, entity or circumstance shall be adjudged invalid\nby any court of competent jurisdiction, such judgment shall be confined\nin its operation to that part, provision or application of this section\ndirectly involved in the controversy for which such judgment was\nrendered and shall not be deemed to affect or impair the validity of the\nremainder of this section to the application thereof to other persons,\nentities or circumstances.\n