§ 2-05 Electronic Notice of Filing by Group Representatives Who File Fifty or More Applications in One Calendar Year; Application Data.
RCNY § 2-05
(a)For the purposes of this section, "group representative" means a group representative, as defined in 21 RCNY § 1-03, who files fifty or more applications in a calendar year.
(b)Group representatives shall provide notice of filing applications by electronic means in an electronic file format prescribed by the Tax Commission, in order to obtain calendar pages. The Tax Commission may schedule hearings on applications as provided in 21 RCNY § 4-09(i) or defer review of applications of group representatives that provide notice of filing applications by electronic means in a defective format or a format not prescribed by the Tax Commission. For group representatives that do not provide notice of filing applications by electronic means, the Tax Commission may schedule hearings on applications as provided in 21 RCNY § 4-09(i).
(c)Notice of filing applications by electronic means shall include the following application data: (1) borough, block and lot of each property for which the representative filed an application for correction of the assessment; (2) the application form number; (3) the relationship between the applicant and the property; (4) whether the application seeks Tax Commission review of a claim of misclassification or exemption; (5) whether the application is ineligible for review because a required income and expense schedule was not timely filed; (6) whether review is requested, and if so, whether a hearing or review on the papers submitted is requested; (7) the name of the applicant; (8) the representative's group number assigned by the Tax Commission; (9) the condominium lots covered by an application, if any; and (10) any other data the Tax Commission determines is necessary or appropriate.
(d)Application data shall be accurate when filed and shall accurately report the applications filed by the representative.
(e)Application data shall not include a record of a property indicated on the assessment roll by an identification number.
(f)Application data in the format prescribed shall be transmitted electronically in the manner designated by the Tax Commission.
(g)Notice of filing applications by electronic means shall be filed by 5:00 p.m. of the fourth business day following the last day fixed by law to timely file the subject applications.
(h)The Tax Commission shall reject notices of filing applications by electronic means whose format is defective and shall notify the representative of format defects. At the request of the representative, the Tax Commission shall return defective application data files to the representative for correction. In the event format corrections are not completed within two business days of the notice of defect, the Tax Commission may defer review of the applications.
(i)The Tax Commission may review on papers submitted or defer review of applications that are inaccurately recorded on or erroneously omitted from a representative's application data file.
(j)The Tax Commission may require that group representatives that provide notice of filing by electronic means provide a certified written summary of the notice of filing, including the total number of applications in an application data file, the number of applications filed on each type of form, the number of applications seeking reclassification and exemption, and such other tracking information as the Tax Commission deems necessary or appropriate.
