§ 37-06 Changes Initiated by Property Owners.
RCNY § 37-06
(a)During the period beginning January 15th and ending March 15th of each year, an owner of real property defined as class one property pursuant to § 1802 of the Real Property Tax Law may apply to the Department for review of the tentative assessed valuation or taxation of such property for the succeeding fiscal year.
(b)During the period beginning January 15th and ending March 1st of each year, an owner of real property defined as class two property pursuant to § 1802 of the Real Property Tax Law may apply to the Department for review of the tentative assessed valuation or taxation of such property for the succeeding fiscal year.
(c)During the period beginning January 15th and ending April 1st of each year, an owner of non-residential real property may apply to the Department for review of the tentative assessed valuation or taxation of such property for the succeeding fiscal year.
(d)(1) Any request for review pursuant to this section must be filed with the Property Division and received by the Property Division on or before the applicable deadline provided in this section.
(2)Any such request must be made on a form and in a manner prescribed by the Commissioner and include any information the Department deems necessary for the evaluation of the request.
(e)The Property Division may correct any tentative assessed valuation or taxation of real property that is the result of a review conducted pursuant to this section if such assessed valuation or taxation is erroneous due to: (1) an error in the valuation of such property; (2) a clerical error that is purely ministerial in nature; or (3) an error of description of a property that is: (i) purely ministerial in nature; or (ii) the result of a mistaken conclusion of fact that can be unambiguously resolved by reference to documents or information created by a City agency as of the taxable status date of the applicable tax year.
(e-1)For the purposes of paragraphs (2) and (3) of subdivision (e) of this section, the Property Division will not correct any error that is a result of a discretionary act or an act based in whole or in part on an individual’s judgment.
(e-2)For the purposes of subdivision (e) of this section, the Property Division will not correct any error that is a result of an interpretation of law, regulation or policy.
(f)All information presented by the property owner pursuant to this section will be part of the public file under 19 RCNY § 37-09 of these rules except information submitted pursuant to the requirements of § 11-208.1 of the Administrative Code of the City of New York relating to the filing of income and expense statements.
(g)The Department will deny any request for review that relates to property for which an income and expense statement was required pursuant to § 11-208.1 of the Administrative Code but was not timely filed in the calendar year immediately preceding the date of the request. (Amended City Record 12/23/2024, eff. 1/5/2025)
