§ 552 — Correction of errors on tentative assessment rolls

§ 552. Correction of errors on tentative assessment rolls. 1. Clerical\nerrors, unlawful entries and errors in essential fact on tentative\nassessment rolls may be corrected in accordance with the provisions of\nthis section.\n 2. (a) Where it is made to appear to the assessor that a clerical\nerror, an unlawful entry or an error in essential fact is present on the\ntentative assessment roll, or an application for exemption is received\nafter taxable status date pursuant to a local law adopted in accordance\nwith subdivision eight of section four hundred sixty-seven of this\nchapter, the assessor shall execute and transmit to the board of\nassessment review a verified statement that such clerical error,\nunlawful entry or error in essential fact has been made or such late\napplication for exemption has been received, including any available\nproof of such error. Such verified statement shall be on a form and\nshall contain such information as prescribed by the commissioner. For an\nerror in essential fact, the petition shall include: (i) a copy of the\nproperty record card, field book, or other final work product upon which\nthe incorrect assessment was based; and (ii) a copy of any existing\nmunicipal record which substantiates the occurrence of the error.\n (b) Where the assessor acts pursuant to this subdivision at the\nrequest of the owner of the real property or any person who would be\nentitled to file a complaint as to such real property pursuant to\nsection five hundred twenty-four of this chapter, the assessor shall\nimmediately provide such owner or other person with a copy of the\nverified statement executed pursuant to paragraph (a) of this\nsubdivision. If the verified statement executed pursuant to this\nparagraph is not received by the board of assessment review on or before\nthe meeting of the board to hear and determine complaints in relation to\nassessments, then the owner or other person entitled to file a complaint\npursuant to section five hundred twenty-four of this chapter may\ntransmit to the board of assessment review the copy of the verified\nstatement executed pursuant to this paragraph. The board of assessment\nreview shall consider such copy of the verified statement as a petition\nfiled pursuant to section five hundred fifty-three of this title.\n (c) Where the assessor, acting pursuant to the provisions of this\nsection, submits to the board of assessment review a verified statement\nto increase an assessment, the assessor must provide the owner of the\nreal property subject to such assessment a written notice together with\na copy of the verified statement. Such written notice shall be mailed to\nthe owner of the real property by certified mail at least five days\nprior to the meeting of the board of assessment review.\n 3. At the meeting of the board of assessment review to hear and\ndetermine complaints in relation to assessments the board shall review\nall verified statements which it receives pursuant to this section and\non such review shall have all of the powers and duties imposed by law\nupon boards of assessment review by title one-A of this article and by\nany other law. Any changes ordered by a board of assessment review\npursuant to this section shall be effected in the manner prescribed by\nsections five hundred twenty-five and five hundred twenty-six of this\nchapter.\n