§ 525 — Hearing and determination of complaints and ratification of assessment stipulations

§ 525. Hearing and determination of complaints and ratification of\nassessment stipulations. 1. The board of assessment review shall fix the\nplace or places for the hearing of complaints in relation to assessments\nand fix the hours of such hearing, which hours shall be for a period of\nat least four hours, not necessarily continuous between nine o'clock in\nthe morning and ten o'clock in the evening but in no event less than two\nhours after six o'clock in the evening.\n 2. (a) On the date required by law, the board of assessment review\nshall meet to hear complaints in relation to assessments. At such\nhearing, the board of assessment review may administer oaths, take\ntestimony and hear proofs in regard to any complaint and the assessment\nto which it relates. If not satisfied that such assessment is excessive,\nunequal or unlawful, or that real property is misclassified, the board\nmay require the person whose real property is assessed, or his or her\nagent or representative, or any other person, to appear before the board\nand be examined concerning such complaint, and to produce any papers\nrelating to such assessment. If the person whose real property is\nassessed, or his or her agent or representative, shall willfully neglect\nor refuse to attend and be so examined, or to answer any question put to\nhim or her relevant to the complaint or assessment, such person shall\nnot be entitled to any reduction of the assessment subject to the\ncomplaint. Minutes of the examination of every person examined upon the\nhearing of any complaint shall be taken and filed in the office of the\ncity or town clerk. The assessor shall have the right to be heard on any\ncomplaint and upon his or her request his or her remarks with respect to\nany complaint shall be recorded in the minutes of the board; provided,\nhowever, that when an assessor is employed by more than one assessing\nunit, such assessor may designate a member or members of his or her\nstaff to act on behalf of such assessor before any board or boards of\nassessment review. Every member of an assessor's staff, who is\ndesignated to act on behalf of such assessor before a board of\nassessment review, shall have all powers and authority of the assessor\nwho designated him or her. Such remarks may be made only in open and\npublic session of the board of assessment review.\n (b) The chairman of the board of assessment review shall, prior to\nadjourning the hearing, designate the dates on which the board of\nassessment review shall convene to review petitions filed in accordance\nwith section five hundred fifty-three of this article for the correction\nof final assessment rolls.\n 3. (a) The board of assessment review shall thereafter determine the\nfinal assessed valuation or taxable assessed valuation, or the actual\nassessment or transition assessment, or the proper class designation of\nthe real property of each complainant and shall ratify assessment\nstipulations entered into by the assessor and the complainant. When a\ncomplainant specifies that the assessment is unequal and the property is\nimproved by a one, two or three family residence, in addition to other\nevidence presented, the board of assessment review shall consider the\nresidential assessment ratio determined pursuant to section seven\nhundred thirty-eight of this chapter.\n (b) The final assessed valuation or taxable assessed valuation of real\nproperty may be the same as or less than the original assessment. If the\nreal property is partially exempt from taxation, and its total assessed\nvalue is reduced by the board of assessment review, but the verified\nstatement prepared by such board does not specify how much of the total\nassessed value, as so reduced, is exempt from taxation, the exemption\nshall be reduced so as to preserve the ratio of taxable assessed value\nto total assessed value that existed on the tentative assessment roll.\n (c) If the assessment is determined to be unlawful, it shall be\nordered stricken from the roll or where appropriate entered on the\nexempt portion of the roll. If it is determined that real property is\nmisclassified, the correct class designation or allocation of assessed\nvaluation shall be ordered entered on the roll.\n 4. The members of the board of assessment review or a majority of them\nshall prepare and verify a statement showing the changes determined to\nbe made by them in the assessments. Such verified statement shall also\ninclude the assessment stipulations entered into by the assessor and the\ncomplainant and as ratified by the board of assessment review. Such\nverified statement shall be delivered to the assessor on or before the\ndate required by law for the final completion of the assessment roll or\nin the event the law applicable to the local government fixes an earlier\ndate subsequent to which changes in assessments may not be made, on or\nbefore such date.\n On or before the date the verified statement of changes made by the\nboard of assessment review is delivered to the assessor, the board of\nassessment review shall mail to each complainant a notice of the board's\ndetermination of his or her assessment, but no notice of the board's\nratification of a stipulated assessment shall be required. Such notice\nshall contain a statement of the reasons for such determination. Such\nnotice shall also contain the statement "If you are dissatisfied with\nthe determination of the board of assessment review, you may seek\njudicial review of your assessment pursuant to article seven of the real\nproperty tax law. If you are the owner of a one, two or three family\nresidential structure and reside at such residence, or, if you are the\nowner of unimproved property which is not of sufficient size as\ndetermined by your assessing unit to contain a one, two or three family\nresidential structure, you may seek small claims assessment review\npursuant to title one-A of article seven of the real property tax law".\nSuch notice shall also state the last date to file petitions for\njudicial review and the location where small claims assessment review\npetitions may be obtained. Failure to mail any such notice or failure of\nthe complainant to receive the same shall not affect the validity of the\nassessment.\n