N.Y. Real Property Tax Law 552 – Correction of errors on tentative assessment rolls
§ 552. Correction of errors on tentative assessment rolls. 1. Clerical errors, unlawful entries and errors in essential fact on tentative assessment rolls may be corrected in accordance with the provisions of this section.
Terms Used In N.Y. Real Property Tax Law 552
- Assessment roll: means the assessment roll as it exists from the time of its tentative completion to the time of the annexation of a warrant for the collection of taxes. See N.Y. Real Property Tax Law 550
- Clerical error: means :
(a) an incorrect entry of assessed valuation on an assessment roll or on a tax roll which, because of a mistake in transcription, does not conform to the entry for the same parcel which appears on the property record card, field book or other final work product of the assessor, or the final verified statement of the board of assessment review; or
(b) an entry which is a mathematical error present in the computation of a partial exemption; or
(c) an incorrect entry of assessed valuation on an assessment roll or on a tax roll for a parcel which, except for a failure on the part of the assessor to act on a partial exemption, would be eligible for such partial exemption; or
(d) an entry which is a mathematical error present in the computation or extension of the tax; or
(e) an entry on a tax roll which is incorrect by reason of a mistake in the determination or transcription of a special assessment or other charge based on units of service provided by a special district; or
(f) a duplicate entry on an assessment roll or on a tax roll of the description or assessed valuation, or both, of an entire single parcel; or
(g) an entry on an assessment or tax roll which is incorrect by reason of an arithmetical mistake by the assessor appearing on the property record card, field book or other final work product of the assessor; or
(h) an incorrect entry on a tax roll of a relevied school tax or relevied village tax which has been previously paid; or
(i) an entry on a tax roll which is incorrect by reason of a mistake in the transcription of a relevied school tax or relevied village tax; or
(j) an incorrect entry of assessed valuation on an assessment roll or a tax roll due to an assessor's failure to utilize the required assessment method pursuant to section five hundred eighty-one-a of this article in the valuation of qualifying real property. See N.Y. Real Property Tax Law 550 - Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Error in essential fact: means :
(a) an incorrect entry on the taxable portion of the assessment roll, or the tax roll, or both, of the assessed valuation of an improvement to real property which was destroyed or removed prior to taxable status date for such assessment roll; or
(b) an incorrect entry on the taxable portion of the assessment roll, or the tax roll, or both, of the assessed valuation of an improvement to real property which was not in existence or which was present on a different parcel; or
(c) an incorrect entry of acreage on the taxable portion of the assessment roll, or the tax roll, or both, which acreage was considered by the assessor in the valuation of the parcel and which resulted in an incorrect assessed valuation, where such acreage is shown to be incorrect on a survey submitted by the applicant; or
(d) the omission of the value of an improvement present on real property prior to taxable status date; or
(e) an incorrect entry of a partial exemption on an assessment roll for a parcel which is not eligible for such partial exemption; provided that the exemption has not been renounced pursuant to section four hundred ninety-six of this chapter; or
(f) an entry pursuant to article nineteen of this chapter on an assessment or tax roll which is incorrect by reason of a misclassification of property which is exclusively used for either residential or non-residential purposes. See N.Y. Real Property Tax Law 550 - Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Unlawful entry: means :
(a) an entry on the taxable portion of the assessment roll or the tax roll, or both, of the assessed valuation of real property which, except for the provisions of section four hundred ninety of this chapter, is wholly exempt from taxation; or
(b) an entry on an assessment roll or a tax roll, or both, of the assessed valuation of real property which is entirely outside the boundaries of the assessing unit, the school district or the special district in which the real property is designated as being located, but not an entry on an assessment roll or a tax roll, or both, of the assessed valuation of real property assessed pursuant to subdivisions two through five of section five hundred of this article; or
(c) an entry of assessed valuation on an assessment roll or on a tax roll, or both, which has been made by a person or body without the authority to make such entry; or
(d) an entry of assessed valuation of state land subject to taxation on an assessment roll or on a tax roll, or both, which exceeds the assessment of such land approved by the commissioner; or
(e) an entry of assessed valuation of a special franchise on an assessment roll or on a tax roll, or both, which exceeds the final assessment thereof as determined by the commissioner pursuant to subdivision one of section six hundred six of this chapter, or the full value of that special franchise as determined by the commissioner pursuant to subdivision two of section six hundred six of this chapter adjusted by the final state equalization rate established by the commissioner for the assessment roll upon which that value appears. See N.Y. Real Property Tax Law 550
2. (a) Where it is made to appear to the assessor that a clerical error, an unlawful entry or an error in essential fact is present on the tentative assessment roll, or an application for exemption is received after taxable status date pursuant to a local law adopted in accordance with subdivision eight of section four hundred sixty-seven of this chapter, the assessor shall execute and transmit to the board of assessment review a verified statement that such clerical error, unlawful entry or error in essential fact has been made or such late application for exemption has been received, including any available proof of such error. Such verified statement shall be on a form and shall contain such information as prescribed by the commissioner. For an error in essential fact, the petition shall include: (i) a copy of the property record card, field book, or other final work product upon which the incorrect assessment was based; and (ii) a copy of any existing municipal record which substantiates the occurrence of the error.
(b) Where the assessor acts pursuant to this subdivision at the request of the owner of the real property or any person who would be entitled to file a complaint as to such real property pursuant to section five hundred twenty-four of this chapter, the assessor shall immediately provide such owner or other person with a copy of the verified statement executed pursuant to paragraph (a) of this subdivision. If the verified statement executed pursuant to this paragraph is not received by the board of assessment review on or before the meeting of the board to hear and determine complaints in relation to assessments, then the owner or other person entitled to file a complaint pursuant to section five hundred twenty-four of this chapter may transmit to the board of assessment review the copy of the verified statement executed pursuant to this paragraph. The board of assessment review shall consider such copy of the verified statement as a petition filed pursuant to section five hundred fifty-three of this title.
(c) Where the assessor, acting pursuant to the provisions of this section, submits to the board of assessment review a verified statement to increase an assessment, the assessor must provide the owner of the real property subject to such assessment a written notice together with a copy of the verified statement. Such written notice shall be mailed to the owner of the real property by certified mail at least five days prior to the meeting of the board of assessment review.
3. At the meeting of the board of assessment review to hear and determine complaints in relation to assessments the board shall review all verified statements which it receives pursuant to this § of the powers and duties imposed by law upon boards of assessment review by title one-A of this article and by any other law. Any changes ordered by a board of assessment review pursuant to this section shall be effected in the manner prescribed by sections five hundred twenty-five and five hundred twenty-six of this chapter.