§ 3-03 Procedural Requirements to Obtain Review of Applications.
RCNY § 3-03
(a)An applicant shall use forms prescribed for the current year when applying to the Tax Commission for review of a tentative assessment.
(b)An applicant shall file the form as instructed for the claims made or the tax class of the property.
(c)An application, when filed, shall be complete and correct, with all applicable items answered and all applicable forms attached.
(d)An application shall be legible.
(e)An application shall be typed, written or printed in ink.
(f)A separate application shall be filed for each separately assessed property that is not a condominium unit.
(g)A condominium board of managers may file a single application for all unit owners who have authorized the board to act for them.
(h)An applicant shall not file more than one application for review of the same assessment.
(i)Applications for full or partial exemption or for reclassification shall require interior and exterior inspection of the property by a City employee.
(1)When contacted by the City, the representative and self-represented applicant shall promptly set an appointment to conduct an inspection.
(2)The representative or self-represented applicant shall notify the Tax Commission by telephone or fax, email or other writing received on or before April 10 if an appointment to conduct an inspection has not been set. When April 10 falls on a Saturday or Sunday, such notification shall be timely if made by 5:00 p.m. the following Monday.
(j)As required by Tax Commission instructions, copies of property records shall be attached to a required application when filed or submitted at the time of the scheduled review. Such records may include, but shall not be limited to, a commercial lease schedule, rent registration information filed with the New York State Department of Housing and Community Renewal, rent rolls maintained in the ordinary course of business, leases or abstracts of leases, income and expense schedules of the property maintained in the ordinary course of business, and applications for tax exemption or abatement.
(k)Applications signed by an agent, which Section 163 of the Charter requires to be accompanied by a power of attorney, shall also be accompanied by the prescribed form showing personal knowledge of the person signing the application.
(l)In order to obtain review, an applicant shall maintain standing as a person aggrieved until the hearing is conducted.
(m)Claims in an application shall be made in good faith.
(n)Claims shall be based on facts and circumstances pertaining to the property and may be based on prior year analysis and comparable year-to-year results.
(o)One exact copy of each application shall be filed with the original, unless otherwise provided in written instructions.
(p)The Tax Commission may review applications for procedural defects on its own initiative.
(q)The Tax Commission may permit cure of procedural defects in applications, including defects in applicable forms and income and expense schedules that are part of an application, set forth in this section, 21 RCNY § 3-04, and 21 RCNY § 4-03 if the application has been shown to be meritorious and if the cure is made no later than the hearing or other review.
