New York Laws
Title 1-A - Administrative Review of Assessments
527 - Failure to Meet for Purpose of Hearing Complaints and Ratifying Stipulated Assessments.

§ 527. Failure to meet for purpose of hearing complaints and ratifying
stipulated assessments. 1. If the board of assessment review of any
assessing unit fails to meet for the purpose of hearing complaints or
stipulations in relation to assessments on the day specified by law, the
county treasurer, the chairman of the county legislative body and the
clerk of the county legislative body shall serve as an acting board of
assessment review which shall hear and determine complaints and ratify
stipulations in relation to assessments as provided in this section.

2. Immediately following the failure of the board of assessment review
to meet to hear complaints or stipulations in relation to assessments on
the day specified by law, the assessor shall so notify the county
director of real property tax services. At such time the assessor shall
also transmit to the county director all complaints or stipulations
filed pursuant to subdivision one of section five hundred twenty-four of
this title in his or her possession.

3. Upon receiving notice pursuant to subdivision two of this section,
the county director of real property tax services shall cause the acting
board of assessment review to establish a time, date and place for such
acting board to meet to hear complaints or ratify stipulations in
relation to assessments. Such hearing shall be scheduled on a date no
earlier than fifteen days after the date specified by law on which the
board of assessment should have heard complaints in relation to
assessments and no later than ten days prior to the last date provided
by law for the completion and filing of the final assessment roll. The
hearing shall be scheduled for a period of at least four hours, not
necessarily continuous, between nine o'clock in the morning and ten
o'clock in the evening, with at least two hours after six o'clock in the
evening. To the extent practicable, the hearing shall be held in the
assessing unit for which the acting board of assessment review serves.

4. Not later than seven days prior to the date on which the hearing of
the acting board of assessment review is scheduled, the county director
of real property tax services shall send by first class mail to each
person who filed a complaint referred to in subdivision two of this
section and publish in a newspaper having general circulation in the
assessing unit a notice indicating the time, date and place that the
acting board of assessment review shall meet to hear complaints in
relation to assessments. No such notice shall be required where the
assessor and the person who filed such complaint have entered into a
stipulation of assessment as provided in section five hundred
twenty-four of this title.

5. Complaints and stipulations with respect to assessments which
conform to the requirements of subdivisions two, three and four of
section five hundred twenty-four of this title may be filed with the
assessor or county director of real property tax services at any time
prior to the meeting of the acting board of assessment review to hear
complaints in relation to assessments or with such acting board at such
hearing or at any adjourned hearing. On or before the date of such
hearing, the assessor and the county director shall deliver to such
acting board all complaints in their possession.

6. At the time, date and place established pursuant to subdivision
three of this section and so many days thereafter as the acting board of
assessment review deems necessary, such acting board shall meet to hear
the complaints and stipulations in relation to assessments referred to
in subdivision two of this section or filed pursuant to subdivision five
of this section. At such hearing or adjourned hearing, the acting board
of assessment review shall exercise and perform all of the powers and
duties conferred upon the boards of assessment review by subdivision two
of section five hundred twenty-five of this title. The assessor shall

attend all such hearings or adjourned hearings of the acting board of
assessment review.

7. The acting board of assessment review shall thereafter determine
each complaint by exercising and performing all of the powers and duties
conferred upon boards of assessment review by subdivisions three and
four of section five hundred twenty-five of this title. The county
director shall provide administrative support in preparing the statement
and notices required by such subdivisions and the assessor shall make
the changes ordered by such acting board as provided in subdivision five
of section five hundred twenty-six of this title.

8. Expenses incurred by a county pursuant to this section in providing
administrative support to an acting board of assessment review
including, but not limited to the cost of preparing, mailing and
publishing any notices, statements or minutes required by this section
or section five hundred twenty-five of this title shall be charged to
the assessing unit, provided, however, that nothing in this section
shall prevent the assessing unit from providing administrative support
to the acting board of assessment review under the county director's
supervision and from incurring such expenses in the first instance.