New York Laws
Title 3 - Correction of Assessment Rolls and Tax Rolls
553 - Correction of Final Assessment Rolls.

(a) a clerical error on the assessment roll for the current or
preceding year which has resulted in an assessed valuation, or a special
assessment or other charge based on units of service provided by a
special district which is less than that actually appearing upon the
property record card, field book or other final work product of the
assessor;
(b) a clerical error on the assessment roll of the current year which
has resulted in an assessed valuation, or a special assessment or other
charge based on units of service provided by a special district which is
more than that actually appearing upon the property record card, field
book or other final work product of the assessor, or upon the final
verified statement of the board of assessment review;
(c) an omission from the assessment roll for the preceding year of the
assessed valuation of taxable real property;
(d) an omission from the assessment roll for the current year of the
assessed valuation of taxable real property;
(e) an unlawful entry appearing on the current assessment roll;
(f) an error in essential fact appearing on the current assessment
roll;
(f-1) an incorrect entry of a partial exemption on the immediately
preceding year's assessment roll for a parcel which was not eligible for
such exemption, provided that there has not been a transfer of title
subsequent to the filing of such roll and provided further that the
exemption has not been renounced pursuant to section four hundred
ninety-six of this chapter;
(g) an entry of assessed valuation of state land subject to taxation
on an assessment roll for the current or preceding year which is less
than the assessment thereof approved by the commissioner;
(h) an entry of assessed valuation of a special franchise on an
assessment roll for the current or preceding year which is less than the
final assessment thereof as determined by the commissioner pursuant to
subdivision one of section six hundred six of this chapter, or the full
value of that special franchise as determined by the commissioner
pursuant to subdivision two of section six hundred six of this chapter
adjusted by the final state equalization rate established by the
commissioner for the assessment roll upon which that value appears.
2. (a) A petition for correction of an error listed in paragraphs (a),
(c), (d), (f), (f-1), (g) and (h) of subdivision one of this section
shall be transmitted at least ten days prior to the date designated
pursuant to subdivision three of this section for the review of
assessments made pursuant to this section. A petition for the correction
of an error listed in paragraphs (b) and (e) of subdivision one of this
section shall be transmitted at least five days prior to the date
designated pursuant to subdivision three of this section for the review
of assessments. The petition for correction of an error listed in
subdivision one of this section shall be on a form and contain such
information as prescribed by the commissioner and shall include any
available proof that such error occurred. For an error described in
paragraph (f) of subdivision one of this section, the petition shall
include: (i) a copy of the property record card, field book, or other
final work product upon which the incorrect assessment was based; and
(ii) a copy of any existing municipal record which substantiates the
occurrence of the error.
(b) The assessor shall, at least ten days prior to the date designated
for the review of assessments made pursuant to paragraphs (a), (c), (d),
(f), (f-1), (g) and (h) of subdivision one of this section, notify by
certified mail, return receipt requested, any owner of real property
assessed pursuant to this section. Such notice shall include a copy of
the petition of the assessor and a statement of the time and place of
the meeting of the appropriate board of assessment review.
3. (a) The chairman of the board of assessment review shall, on the
date specified for meetings of boards of review by section five hundred
six of this chapter or by other applicable law, designate the dates on
which the board of assessment review shall convene to review assessments
made pursuant to this section. The dates to be designated shall be at
least fifteen days subsequent to the filing of the final assessment roll
and not more than ninety days but not later than twenty days prior to
the date on which the tax levying body issues the warrant for the
collection of taxes. The chairman of the board of assessment review
shall immediately notify the appropriate assessor, tax levying body and
county director of real property tax services of the designated dates.
(b) The appropriate board of assessment review, if it has received one
or more petitions transmitted in accordance with the provisions of
subdivision two of this section or section five hundred fifty-four or
five hundred fifty-six of this title, shall, on the date designated by
the chairman pursuant to paragraph (a) of this subdivision, convene to
review such petitions, and on such review the board shall have all of
the powers and duties imposed by law on boards of review by section five
hundred twelve of this chapter and by any other law. If no petitions
have been transmitted within five days of the designated date, the
chairman of the board of assessment review may cancel the meeting upon
notice to the members of such board, the appropriate assessor or board
of assessors, the tax levying body and the county director of real
property tax services.
(c) The members of the board of assessment review or a majority of
them shall prepare and verify a statement showing the changes in
assessments made pursuant to this section. Such verified statement shall
be delivered to the appropriate tax levying body within five days of the
meeting of the board of assessment review and a copy of that statement
shall be delivered to the assessor and shall be filed with the final
assessment roll and retained in the office of the city or town clerk.
4. (a) Upon receipt of the verified statement of changes made by the
board of assessment review, the appropriate tax levying body, prior to
the extension of taxes and annexation of the warrant, shall:
(1) as to a clerical error described in paragraph (a) of subdivision
one of this section, enter on the assessment roll of the current year an
assessment of the real property, as determined by the board of
assessment review, equal to the difference between the valuation
appearing on the property record card, field book or other final work
product of the assessor and the amount at which, by such clerical error,
the property was placed upon the final assessment roll of the preceding
or current year, and levy a tax thereon by applying the tax rate of the
appropriate municipal corporation for the year in which the mistake
occurred;
(2) as to a clerical error described in paragraph (b) of subdivision
one of this section or an error in essential fact as defined in
paragraph (a), (b) or (c) of subdivision three of section five hundred
fifty of this title, reduce the assessment of such real property on the
assessment roll of the current year to the valuation, as determined by
the board of assessment review, for the current year and levy the tax on
such reduced amount;
(3) as to an omitted assessment as described in paragraph (c) of
subdivision one of this section, place the same on the roll of the
current year at the valuation, as determined by the board of assessment
review, for the preceding year, and tax the same at the rate of tax for
the preceding year;
(4) as to an omitted assessment as described in paragraph (d) of
subdivision one of this section or an error in essential fact as defined
in paragraph (d) of subdivision three of section five hundred fifty of
this title, place the same thereon at the valuation, as determined by
the board of assessment review, for the current year and tax the same at
the rate of tax for the current year;
(5) as to an unlawful entry as described in paragraph (e) of
subdivision one of this section, cancel such unlawful entry, and, if
appropriate, enter such assessed value in the wholly exempt portion of
the assessment roll;
(6) as to an entry of a canceled partial exemption as described in
paragraph (f-1) of subdivision one of this section and as determined by
the board of assessment review, enter on the assessment roll of the
current year the increase in the taxable assessment for the preceding
year that results from such cancellation, and levy a tax thereon by
applying the tax rate of the appropriate municipal corporation for the
year in which the exemption was wrongly received;
(7) as to an entry of assessed valuation as described in paragraphs
(g) and (h) of subdivision one of this section, enter on the assessment
roll of the current year an assessment of the real property, equal to
the difference between the assessment approved or determined by the
commissioner, as the case may be, and the amount at which the property
was placed upon the final assessment roll of the preceding or current
year, and levy a tax thereon by applying the tax rate of the appropriate
municipal corporation or special district for the appropriate year.
(b) Upon a correction to a final assessment roll made pursuant to
paragraph (a) of this subdivision, the appropriate tax levying body
shall immediately mail notice of the correction to the owner of the real
property affected by such correction.
(c) An assessment of real property made pursuant to this section shall
be subject to review as provided in article seven of this chapter. Such
a proceeding shall be commenced within thirty days of the date of the
mailing of the notice as provided by paragraph (b) of this subdivision.
5. The amount of any tax levied at the tax rate for the preceding year
pursuant to subparagraphs one, three, six and seven of paragraph (a) of
subdivision four of this section shall be deducted from the aggregate
amount of taxes to be levied for the current year.