New York Laws
Title 1-A - Special Proceeding for Small Claims Assessment Review
739 - Prohibition Against Change in Assessment Following Decision in Small Claims Proceeding.

(a) There is a revaluation or update of all real property on the
assessment roll;
(b) There is a revaluation or update in a special assessing unit of
all real property of the same class;
(c) There has been a physical change (improvement) to the property;
(d) The zoning of such property has changed;
(e) Such property has been altered by fire, demolition, destruction or
similar catastrophe;
(f) An action has been taken by any office of the federal, state or
local government which caused a discernible change in the general area
where the property is located which directly impacts on property values;
(g) The owner of the property becomes eligible or ineligible to
receive an exemption; or
(h) The use or classification of the property has changed.
3. No petition for review of the assessment of such property shall be
filed while the provisions of subdivisions one and two of this section
are applicable to such property.