Title RPT, Real Property Tax

§ 720. Action by court upon the pleadings. 1. (a) If the court\ndetermines from the pleadings for any of the reasons alleged in the\npetition that the assessment being reviewed is unlawful it shall order\nthe assessment stricken from the roll or where appropriate entered on\nthe…

* § 721. Review of certain assessments. In any proceeding wherein\nthe assessment being reviewed has been challenged on the grounds that it\nis unequal and where the real property is or has been improved by a\nresidential structure containing no more than three dwelling units, a…

§ 722. Costs. 1. If the assessment is reduced by an amount equal to or\ngreater than half the reduction claimed before the assessors or the\ncommissioner, in addition to such additional allowance as may be granted\npursuant to subdivision two of this section, costs and disbursem…

§ 724. Appeals. An appeal may be taken by either party from an\norder, judgment or determination under this article as from an order of\nthe supreme court, and it shall be heard and determined in like manner\nas appeals from such orders.\n

§ 726. Refund of taxes. 1. If in a final order in any proceeding under\nthis article it is determined that the assessment reviewed was\nexcessive, unequal or unlawful, or that real property was misclassified,\nand ordered or directed that the same be corrected or stricken from t…

§ 727. Prohibition against change in assessment following litigation.\n1. Except as hereinafter provided, and except as to any parcel of real\nproperty located within a special assessing unit as defined in article\neighteen of this chapter where an assessment being reviewed purs…

§ 729. Definitions. When used in this title:\n 1. "Assessed valuation" or "assessed value" means the determination\nmade by assessors or the board of assessment review of the valuation of\nreal property, including the valuation of exempt real property.\n 2. "Excessive assessment…

§ 730. Procedure to review small claims. 1. The chief administrator of\nthe courts shall establish a small claims assessment review program in\nthe supreme court. An owner of real property claiming to be aggrieved by\nan assessment on real property on the ground that such assess…

§ 731. Appointment of hearing officers. 1. The chief administrator of\nthe courts shall appoint a panel of small claims hearing officers\nselected from persons requesting to serve as such hearing officers who\nshall have submitted resumes of qualifications. Hearing officers to b…

§ 732. Hearing procedures. 1. Small claims hearings shall be held\nwithin forty-five days after the final day for filing petitions. In the\nevent all such hearings cannot be held within forty-five days, hearings\nmay be held at a later date in accordance with the rules promulgat…

§ 733. Decision of petition for small claims assessment review. 1. The\nhearing officer shall make a decision in writing with respect to the\npetition for small claims assessment review within thirty days after\nconclusion of the hearing conducted with respect thereto. The heari…

§ 734. Refund of taxes resulting from small claims assessment review.\n1. If in a final order in any proceeding under this title, it is\ndetermined that the assessment reviewed was excessive or unequal\npursuant to section seven hundred thirty of this title and ordered or\ndirec…

§ 735. Determination not precedent. No transcript of testimony shall\nbe made of a small claims assessment review hearing. The hearing\nofficer's decision of a petition for small claims assessment review\nshall not constitute precedent for any purpose or proceeding involving\nth…

§ 736. Waiver of other remedies and right to judicial review. 1.\nExcept as provided in subdivision three of section seven hundred\nthirty-three of this title, the election to file a small claims real\nproperty assessment review petition shall be irrevocable and shall\nconstitut…

§ 737. Rules of practice and procedure. The chief administrator of the\ncourts shall adopt such rules of practice and procedure, not\ninconsistent herewith, as may be necessary to implement the small claims\nassessment review procedure hereby established. Such rules shall provid…

§ 738. Residential assessment ratio. 1. (a) For the purposes of this\ntitle, sixty days prior to the date for the filing of the tentative\nassessment roll of an assessing unit, the commissioner shall determine\nthe residential assessment ratio for such assessing unit. The\nresid…

§ 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 deci…

§ 740. Proceeding to review a special franchise assessment. 1. A\nspecial franchise assessment may be reviewed so far as practicable in\nthe manner prescribed by this article for reviewing an assessment of\nreal property. Notwithstanding any other provision of this article to\nt…

§ 742. Appearance by commissioner in proceeding to review a special\nfranchise assessment. 1. In any proceeding to review a special franchise\nassessment, the commissioner may appear by counsel designated by the\nattorney general. The attorney general or such counsel may employ\…

§ 744. Action by court in proceedings to review special franchise\nassessments. 1. In a proceeding to review a special franchise\nassessment, upon filing of the answer or upon joinder of issue the court\nmay take such evidence as it may deem necessary or may appoint a referee\nt…

§ 800. County equalization agency. The board of supervisors of each\ncounty shall be the county equalization agency except that the board of\nsupervisors of any county may by resolution determine that commissioners\nof equalization, appointed as provided in section eight hundred…

§ 802. Commissioners of equalization. 1. In a county where the board\nof supervisors has determined that commissioners of equalization shall\nbe the county equalization agency, three persons shall be appointed\ncommissioners of equalization as provided in this section for a term…

§ 804. Equalization by county equalization agency. 1. On or before\nNovember fifteenth in each year, the county equalization agency of each\ncounty shall inquire into and ascertain as near as may be the percentage\nof full value at which taxable real property in each city and to…

§ 805. Alternative county tax apportionment. 1. Any county to which\nthis title applies, and which contains a designated large property, as\nthat term is defined in section eight hundred forty-seven of this\narticle, may provide by annual resolution, adopted on or before Novembe…

§ 806. Equalization in special districts located in more than one city\nor town. 1. Where a special district is located in more than one city or\ntown, the commissioners or other governing body of such district, or the\ngoverning board of any city or town in which the district i…

§ 808. Correction of clerical errors in county equalizations. If it\nappears to the board of supervisors of any county that a clerical error\nhas been made by the county equalization agency and that by reason of\nsuch error injustice has been done to one or more cities or towns …

§ 810. Statement to be forwarded to commissioner. On or before the\nfirst day of February in each year, the clerk of the board of\nsupervisors, shall transmit to the commissioner, in the form prescribed\nby it, a statement for the preceding calendar year showing the aggregate\na…

§ 816. Review by state board of real property tax services. The state\nboard of real property tax services shall have power on complaint to\nreview the equalization made by any county equalization agency. Such\nreview shall be brought by filing the complaint with the state board…

§ 818. Determination on review. 1. On review of the equalization made\nby the county equalization agency, the state board of real property tax\nservices shall review such equalization and shall determine whether such\nequalization is fair and equitable and if not, what correctio…

§ 820. Method of effectuating county equalization revised by\ncommissioner. If the equalization made by the commissioner cannot be\ncompleted in time to be substituted for the original equalization made\nby the county equalization agency, the commissioner shall determine the\nam…

§ 822. Alternative method of effectuating revised county equalization.\nUpon request of the governing body of a city or town, a deficiency which\nis to be added to the county taxes against the property in such city or\ntown under section eight hundred twenty of this chapter shal…

§ 826. Discontinuance and settlement. 1. A review brought pursuant to\nsection eight hundred sixteen of this chapter may be discontinued and\nsettled at any time prior to the determination thereof without an order\nof the commissioner by filing with the county clerk an agreement…

§ 828. Effect of adjustment of previous county tax levy on taxing and\nborrowing power. Deficiencies to be added and excesses to be subtracted\npursuant to sections eight hundred twenty, eight hundred twenty-two or\neight hundred twenty-six of this chapter shall be deemed to be\…

§ 830. Review of final determinations of commissioner relating to\ncounty equalization rates. A final determination of the commissioner\nrelating to county equalization rates established pursuant to this title\nmay be reviewed by the supreme court in the manner provided by artic…

§ 840. Application of title. 1. Notwithstanding the provisions of\ntitle one of this article or the inconsistent provisions of any general,\nspecial, local or other law, a county legislative body may adopt the\nprovisions of this title by a resolution providing for the determina…

§ 842. Computation of county equalization rates. The commissioner\nshall compute county equalization rates for each county to which this\ntitle is applicable by furnishing the final state equalization rates\nwhich are established pursuant to article twelve of this chapter for\ne…

§ 844. Use of county equalization rates. 1. In any county to which\nthis title is applicable, county taxes shall be apportioned among the\ncities and towns within the county on the basis of the proportion of the\ntotal full valuation of taxable real property within the county wh…

§ 846. Review. A final determination of the commissioner relating to\ncounty equalization rates established pursuant to this title may be\nreviewed by the supreme court in the manner provided by article\nseventy-eight of the civil practice law and rules upon application of an\na…

§ 847. Alternative county tax apportionment. 1. Notwithstanding the\nprovisions of section eight hundred forty-four of this title, any county\nto which this title is applicable, and which includes a designated large\nproperty, as determined by the commissioner, may provide by an…

§ 848. Rules. The commissioner shall promulgate rules necessary to the\nimplementation of this title.\n

§ 900. Levy and extension of taxes. 1. Not later than the thirty-first\nday of December in each year, the board of supervisors of each county\nshall levy the taxes for the county upon the basis of the full valuation\nof the taxable real property determined in accordance with tit…

§ 901. Collection of unpaid housing code violation penalties in the\ncity of Syracuse; levy. 1. Authorization. In addition to and not in\nlimitation of any power otherwise granted by law, the city of Syracuse\nis hereby authorized to collect any unpaid housing, building and fire…

§ 902. Lien date. The amount of all taxes, special ad valorem levies\nand special assessments levied upon any parcel of real property by the\nboard of supervisors shall, except as otherwise expressly provided by\nlaw, be and become a lien thereon as of the first day of January o…

§ 904. Warrant; tax roll. 1. Not later than the thirty-first day of\nDecember in each year, the county legislative body shall annex to or, in\nthe case of assessment rolls prepared in accordance with the provisions\nof article fifteen-C of this chapter, file with the assessment …

§ 905. Collection of unpaid housing code violation penalties; levy. 1.\nAuthorization. In addition to and not in limitation of any power\notherwise granted by law, the the city of Buffalo is hereby authorized\nto collect any unpaid housing, building and fire code violation\npena…

§ 906. County treasurer to be furnished certain statements. 1. Upon\ncompletion of the tax rolls, the clerk of the board of supervisors shall\ndeliver to the county treasurer an abstract of such rolls stating the\nnames of the collecting officers, the amount which each is to col…

* § 907. Differential tax rates for land and improvements. 1. Except\nas provided by section nine hundred nine of this title, the city of\nAmsterdam is hereby authorized to enact a local law, ordinance or\nresolution providing for the imposition of taxes for city purposes at\nse…

* § 908. Separate entries for land and improvements. 1. The city\nassessor shall prepare the assessment roll in accordance with the\nprovisions of section five hundred two of this chapter, except that\nprovision shall be made for the separate entry on the assessment roll of\nthe…

* § 909. Inapplicability of title. The provisions of this title may\nnot be adopted if the city of Amsterdam elects to adopt the provisions\nof article nineteen of this chapter.\n * NB Expired July 1, 2001\n

§ 910. Tax district. The term "tax district" as used in this title\nmeans (a) a county, city, town, village, school district or special\ndistrict, having the power to levy, assess and enforce the collection of\ntaxes, special ad valorem levies, special assessments or other charg…