§ 553 — Correction of final assessment rolls

New York § 553

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 3: Correction of Assessment Rolls and Tax Rolls
• Art. 5: Assessment Procedure

Text

§ 553. Correction of final assessment rolls. 1. An assessor shall\nexecute and transmit a petition to the board of assessment review, as\nprescribed by subdivision two of this section, for correction of any of\nthe following errors:\n (a) a clerical error on the assessment roll for the current or\npreceding year which has resulted in an assessed valuation, or a special\nassessment or other charge based on units of service provided by a\nspecial district which is less than that actually appearing upon the\nproperty record card, field book or other final work product of the\nassessor;\n (b) a clerical error on the assessment roll of the current year which\nhas resulted in an assessed valuation, or a special assessment or other\ncharge based on units of service provided by a special district which is\nmore than that actually appearing upon the property record card, field\nbook or other final work product of the assessor, or upon the final\nverified statement of the board of assessment review;\n (c) an omission from the assessment roll for the preceding year of the\nassessed valuation of taxable real property;\n (d) an omission from the assessment roll for the current year of the\nassessed valuation of taxable real property;\n (e) an unlawful entry appearing on the current assessment roll;\n (f) an error in essential fact appearing on the current assessment\nroll;\n (f-1) an incorrect entry of a partial exemption on the immediately\npreceding year's assessment roll for a parcel which was not eligible for\nsuch exemption, provided that there has not been a transfer of title\nsubsequent to the filing of such roll and provided further that the\nexemption has not been renounced pursuant to section four hundred\nninety-six of this chapter;\n (g) an entry of assessed valuation of state land subject to taxation\non an assessment roll for the current or preceding year which is less\nthan the assessment thereof approved by the commissioner;\n (h) an entry of assessed valuation of a special franchise on an\nassessment roll for the current or preceding year which is less than the\nfinal assessment thereof as determined by the commissioner pursuant to\nsubdivision one of section six hundred six of this chapter, or the full\nvalue of that special franchise as determined by the commissioner\npursuant to subdivision two of section six hundred six of this chapter\nadjusted by the final state equalization rate established by the\ncommissioner for the assessment roll upon which that value appears.\n 2. (a) A petition for correction of an error listed in paragraphs (a),\n(c), (d), (f), (f-1), (g) and (h) of subdivision one of this section\nshall be transmitted at least ten days prior to the date designated\npursuant to subdivision three of this section for the review of\nassessments made pursuant to this section. A petition for the correction\nof an error listed in paragraphs (b) and (e) of subdivision one of this\nsection shall be transmitted at least five days prior to the date\ndesignated pursuant to subdivision three of this section for the review\nof assessments. The petition for correction of an error listed in\nsubdivision one of this section shall be on a form and contain such\ninformation as prescribed by the commissioner and shall include any\navailable proof that such error occurred. For an error described in\nparagraph (f) of subdivision one of this section, the petition shall\ninclude: (i) a copy of the property record card, field book, or other\nfinal work product upon which the incorrect assessment was based; and\n(ii) a copy of any existing municipal record which substantiates the\noccurrence of the error.\n (b) The assessor shall, at least ten days prior to the date designated\nfor the review of assessments made pursuant to paragraphs (a), (c), (d),\n(f), (f-1), (g) and (h) of subdivision one of this section, notify by\ncertified mail, return receipt requested, any owner of real property\nassessed pursuant to this section. Such notice shall include a copy of\nthe petition of the assessor and a statement of the time and place of\nthe meeting of the appropriate board of assessment review.\n 3. (a) The chairman of the board of assessment review shall, on the\ndate specified for meetings of boards of review by section five hundred\nsix of this chapter or by other applicable law, designate the dates on\nwhich the board of assessment review shall convene to review assessments\nmade pursuant to this section. The dates to be designated shall be at\nleast fifteen days subsequent to the filing of the final assessment roll\nand not more than ninety days but not later than twenty days prior to\nthe date on which the tax levying body issues the warrant for the\ncollection of taxes. The chairman of the board of assessment review\nshall immediately notify the appropriate assessor, tax levying body and\ncounty director of real property tax services of the designated dates.\n (b) The appropriate board of assessment review, if it has received one\nor more petitions transmitted in accordance with the provisions of\nsubdivision two of this section or section five hundred fifty-four or\nfive hundred fifty-six of this title, shall, on the date designated by\nthe chairman pursuant to paragraph (a) of this subdivision, convene to\nreview such petitions, and on such review the board shall have all of\nthe powers and duties imposed by law on boards of review by section five\nhundred twelve of this chapter and by any other law. If no petitions\nhave been transmitted within five days of the designated date, the\nchairman of the board of assessment review may cancel the meeting upon\nnotice to the members of such board, the appropriate assessor or board\nof assessors, the tax levying body and the county director of real\nproperty tax services.\n (c) The members of the board of assessment review or a majority of\nthem shall prepare and verify a statement showing the changes in\nassessments made pursuant to this section. Such verified statement shall\nbe delivered to the appropriate tax levying body within five days of the\nmeeting of the board of assessment review and a copy of that statement\nshall be delivered to the assessor and shall be filed with the final\nassessment roll and retained in the office of the city or town clerk.\n 4. (a) Upon receipt of the verified statement of changes made by the\nboard of assessment review, the appropriate tax levying body, prior to\nthe extension of taxes and annexation of the warrant, shall:\n (1) as to a clerical error described in paragraph (a) of subdivision\none of this section, enter on the assessment roll of the current year an\nassessment of the real property, as determined by the board of\nassessment review, equal to the difference between the valuation\nappearing on the property record card, field book or other final work\nproduct of the assessor and the amount at which, by such clerical error,\nthe property was placed upon the final assessment roll of the preceding\nor current year, and levy a tax thereon by applying the tax rate of the\nappropriate municipal corporation for the year in which the mistake\noccurred;\n (2) as to a clerical error described in paragraph (b) of subdivision\none of this section or an error in essential fact as defined in\nparagraph (a), (b) or (c) of subdivision three of section five hundred\nfifty of this title, reduce the assessment of such real property on the\nassessment roll of the current year to the valuation, as determined by\nthe board of assessment review, for the current year and levy the tax on\nsuch reduced amount;\n (3) as to an omitted assessment as described in paragraph (c) of\nsubdivision one of this section, place the same on the roll of the\ncurrent year at the valuation, as determined by the board of assessment\nreview, for the preceding year, and tax the same at the rate of tax for\nthe preceding year;\n (4) as to an omitted assessment as described in paragraph (d) of\nsubdivision one of this section or an error in essential fact as defined\nin paragraph (d) of subdivision three of section five hundred fifty of\nthis title, place the same thereon at the valuation, as determined by\nthe board of assessment review, for the current year and tax the same at\nthe rate of tax for the current year;\n (5) as to an unlawful entry as described in paragraph (e) of\nsubdivision one of this section, cancel such unlawful entry, and, if\nappropriate, enter such assessed value in the wholly exempt portion of\nthe assessment roll;\n (6) as to an entry of a canceled partial exemption as described in\nparagraph (f-1) of subdivision one of this section and as determined by\nthe board of assessment review, enter on the assessment roll of the\ncurrent year the increase in the taxable assessment for the preceding\nyear that results from such cancellation, and levy a tax thereon by\napplying the tax rate of the appropriate municipal corporation for the\nyear in which the exemption was wrongly received;\n (7) as to an entry of assessed valuation as described in paragraphs\n(g) and (h) of subdivision one of this section, enter on the assessment\nroll of the current year an assessment of the real property, equal to\nthe difference between the assessment approved or determined by the\ncommissioner, as the case may be, and the amount at which the property\nwas placed upon the final assessment roll of the preceding or current\nyear, and levy a tax thereon by applying the tax rate of the appropriate\nmunicipal corporation or special district for the appropriate year.\n (b) Upon a correction to a final assessment roll made pursuant to\nparagraph (a) of this subdivision, the appropriate tax levying body\nshall immediately mail notice of the correction to the owner of the real\nproperty affected by such correction.\n (c) An assessment of real property made pursuant to this section shall\nbe subject to review as provided in article seven of this chapter. Such\na proceeding shall be commenced within thirty days of the date of the\nmailing of the notice as provided by paragraph (b) of this subdivision.\n 5. The amount of any tax levied at the tax rate for the preceding year\npursuant to subparagraphs one, three, six and seven of paragraph (a) of\nsubdivision four of this section shall be deducted from the aggregate\namount of taxes to be levied for the current year.\n