New York § 739 Prohibition against change in assessment following decision in small claims proceeding

New York Statutes

§ 739 — Prohibition against change in assessment following decision in small claims proceeding

New York § 739

Law RPTReal Property Tax

Title 1-ASpecial Proceeding For Small Claims Assessment Review

Art. 7Judicial Review

This text of New York § 739 (Prohibition against change in assessment following decision in small claims proceeding) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 739 (2026).

Text

§ 739. Prohibition against change in assessment following decision in\nsmall claims proceeding.

1.Except as hereinafter provided and except\nas to any parcel of real property located within a special assessing\nunit as defined in article eighteen of this chapter, where the decision\nof a small claims hearing officer orders a reduction in an assessment,\nthe assessed valuation contained in such decision shall not be\nthereafter changed on such property for the next assessment roll\nprepared on the basis of the taxable status date next occurring on or\nafter the taxable status date of the most recent assessment under review\nin the proceeding subject to such final order or judgment. Where the\nassessor or other local official having custody and control of the\nassessment roll receives n

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§ 739. Prohibition against change in assessment following decision in\nsmall claims proceeding. 1. Except as hereinafter provided and except\nas to any parcel of real property located within a special assessing\nunit as defined in article eighteen of this chapter, where the decision\nof a small claims hearing officer orders a reduction in an assessment,\nthe assessed valuation contained in such decision shall not be\nthereafter changed on such property for the next assessment roll\nprepared on the basis of the taxable status date next occurring on or\nafter the taxable status date of the most recent assessment under review\nin the proceeding subject to such final order or judgment. Where the\nassessor or other local official having custody and control of the\nassessment roll receives notice of the order or judgment subsequent to\nthe filing of the next assessment roll, he or she is authorized and\ndirected to correct the entry of assessed valuation on the assessment\nroll to conform to the provisions of this section.\n 2. An assessment on property subject to the provisions of subdivision\none of this section may be changed on an assessment roll where:\n (a) There is a revaluation or update of all real property on the\nassessment roll;\n (b) There is a revaluation or update in a special assessing unit of\nall real property of the same class;\n (c) There has been a physical change (improvement) to the property;\n (d) The zoning of such property has changed;\n (e) Such property has been altered by fire, demolition, destruction or\nsimilar catastrophe;\n (f) An action has been taken by any office of the federal, state or\nlocal government which caused a discernible change in the general area\nwhere the property is located which directly impacts on property values;\n (g) The owner of the property becomes eligible or ineligible to\nreceive an exemption; or\n (h) The use or classification of the property has changed.\n 3. No petition for review of the assessment of such property shall be\nfiled while the provisions of subdivisions one and two of this section\nare applicable to such property.\n