New York Laws
Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property
499-PPPP - Final Determination of Assessment Ceiling; Certificate.

(b) Nothing in this section shall preclude a challenge of the assessed
value established by a local assessing jurisdiction with respect to
local public utility mass real property as otherwise provided in article
seven of this chapter, provided however that:
(i) Upon motion of the local assessing jurisdiction, such challenge
shall be consolidated with the challenge to the final assessment ceiling
commenced pursuant to this subdivision and litigated in the venue
specified by this subdivision.
(ii) In any proceeding initiated by an owner of local public utility
mass real property challenging an assessed value established by a local
assessing jurisdiction for local public utility mass real property, the
final certified assessment ceiling established pursuant to subdivision
one of this section, and the evidence submitted in connection therewith,
may be considered by the court when determining the merits of the
challenge to the assessed value established by the assessing unit.
(iii) In such a proceeding, the local assessing jurisdiction, upon
request to the local public utility mass real property owner, shall be
provided with a copy of the portion of the annual report provided to the
commissioner under section four hundred ninety-nine-rrrr of this title
that directly relates to the local public utility mass real property
located within the local assessing jurisdiction, provided that:
(A) Such report, or the applicable portion thereof, need only be so
provided if (1) the property at issue in the proceeding is property to
which an assessment ceiling applies, and (2) the assessed value
established by the assessing unit for the property is no greater than
the assessment ceiling set for the property by the commissioner.
(B) Notwithstanding any other requirements of law to the contrary, the
annual report or portion thereof so provided shall be treated by the
local assessing jurisdiction as confidential in all respects, and shall
not be published or otherwise disclosed to any person or agency, except
that such report may be shared with persons who are providing the local
assessing jurisdiction with legal or appraisal services in connection
with the litigation, in which case such persons shall be likewise
obliged to treat such report as confidential in all respects, and except
that such report may be offered into evidence in the litigation, subject
to its admissibility being determined by the court. If ruled admissible,
the owner of public utility mass real property may move the court for an
order directing that the portion of the record containing such report,
or the applicable portion thereof, not be made available for public
inspection or disclosure. If such a motion is made, the local assessing
jurisdiction shall be deemed to consent thereto.
(C) If the local public utility mass real property owner is required
by this subparagraph to provide to the local assessing jurisdiction such
report, or the applicable portion thereof, but it fails to do so within
thirty days of such a request, the proceeding shall be dismissed.
* NB Repealed January 1, 2027