§ 4-09 Scheduling Review of Applications; Rescheduling; Default.
RCNY § 4-09
(a)The Tax Commission shall review all applications that are eligible for review within one year of their filing, unless there is deferral of review.
(b)The Tax Commission shall schedule the review of applications at its discretion.
(c)The Tax Commission may review an application as soon as it is filed, upon notice to the representative or self-represented applicant, as specified in this section.
(d)Review of an application may be (1) by hearing, in person or by telephone or (2) on papers submitted.
(e)Applicants shall request their preferred method of review in the application. The Tax Commission will make reasonable efforts to grant an applicant's preferred method of review.
(f)Representatives and self-represented applicants shall appear for hearings at the scheduled time.
(g)The Tax Commission shall deny review of an application upon an applicant's or representative's failure to appear, without good cause, at a scheduled hearing.
(h)The Tax Commission may review an application on papers submitted or defer review of an application of a group representative who requests the rescheduling of a hearing and fails to show good cause therefor.
(i)Notice and location of hearings for self-represented applicants and for non-group representatives.
(1)Self-represented applicants and non-group representatives may request a hearing in an office of the Tax Commission in any borough. The Tax Commission shall make reasonable efforts to grant the applicant's or representative's prepared location.
(2)The Tax Commission will mail written notice of the date, time and location of a hearing held at the applicant's or representative's request to the applicant or the person the application designates as the representative, as the case may be, at the mailing address specified.
(3)Notice of hearing shall be mailed by June 15 and at least two weeks before the scheduled hearing date.
(4)An applicant or representative who requests a hearing and does not receive by June 22 a notice of a hearing shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 p.m. on June 26. Failure to timely notify the Tax Commission may result in denial or deferral of review. When June 26 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 p.m. the following Monday. A self-represented applicant and non-group representative shall provide a copy of an application and filing receipt upon the request of the Tax Commission.
(j)Notice and location of hearings for group representatives.
(5)Except as provided in subdivision (k) of this section or for good cause shown, group representatives shall appear timely at all hearings scheduled during business days from March 15 to November 15, inclusive.
(6)Group representatives who do not receive by April 10 a notice of hearing for all applications they filed shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 p.m. on April 15. Failure to timely notify the Tax Commission may result in denial or deferral of review. When April 15 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 p.m. the following Monday. Group representatives shall provide copies of applications and filing receipts upon the request of the Tax Commission.
(7)Group representatives who do not receive by July 1 a notice of hearing or a calendar page for all applications that the Tax Commission previously reported are eligible for review shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 p.m. on July 5. Failure to timely notify the Tax Commission may result in denial or deferral of review. When July 5 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 p.m. the following Monday. When July 5 falls on a legal holiday, such notices are timely if provided by 5:00 p.m. the next business day following such legal holiday. Group representatives shall provide copies of applications and filing receipts upon the request of the Tax Commission.
(k)Requests by group representatives for days without scheduled hearings.
(l)Condominium unit hearings. All applications for condominium units in tax class two within the same condominium seeking correction of the value of the residential portion of the condominium as a whole may be heard at the same time.
(m)Rescheduling requests by self-represented applicants and non-group representatives.
(n)Rescheduling requests by group representatives upon good cause shown.
(o)Discretionary rescheduling for less than good cause.
(p)Failure to appear upon a claim of lack of notice.
(q)Rescheduling at the initiative of the Tax Commission.
