§ 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
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.