§ 37-04 Additions and Changes to the Annual Record of Assessed Valuation – Generally.
RCNY § 37-04
During the period beginning January 15th of each year and ending as provided herein, the Commissioner may add real property to the assessment roll or increase or decrease the assessed valuation of any real property as in the Commissioner's judgment may be just or necessary for the equalization of taxes. For real property defined as class one property pursuant to § 1802 of the Real Property Tax Law, such changes must be made no later than March 15th of each year. For real property defined as class two property, such changes must be made no later than March 1st of each year. For real property other than residential real property, the Commissioner may make such additions or increases or decreases during an additional period ending the tenth day of May of each year.
