New York Laws
RPT - Real Property Tax
Article 7 - Judicial Review

Title 1 - General Provisions

700 - Proceeding to Review an Assessment of Real Property; Preference. - § 700. Proceeding to review an assessment of real property;...

701 - Definitions. - (a) In an assessing unit other than a special assessing...

702 - Place Where and Time Within Which Proceeding to Be Brought. - § 702. Place where and time within which proceeding to...

704 - Commencement of Proceeding. - § 704. Commencement of proceeding. 1. Any person claiming to...

706 - Grounds for Review; Contents of Petition. - § 706. Grounds for review; contents of petition. 1. The...

708 - Service. - § 708. Service. 1. Except in a city of over...

710 - Consolidation of Proceedings. - § 710. Consolidation of proceedings. A justice before whom separate...

712 - Answer. - § 712. Answer. 1. The respondent shall serve a verified...

714 - Answer in City Having a Population of One Million or More. - § 714. Answer in city having a population of one...

716 - Admission of Percentage of Full Value at Which Real Property Is Assessed. - § 716. Admission of percentage of full value at which...

718 - When Proceeding Deemed Abandoned. - (a) Where a real property assessment challenge commenced under this...

720 - Action by Court Upon the Pleadings. - (b) If the court determines that the assessment being reviewed...

721 - Review of Certain Assessments. - * § 721. Review of certain assessments. In any proceeding...

722 - Costs. - § 722. Costs. 1. If the assessment is reduced by...

724 - Appeals. - § 724. Appeals. An appeal may be taken by either...

726 - Refund of Taxes. - (a) When such tax or other levy shall have been...

727 - Prohibition Against Change in Assessment Following Litigation. - (a) There is a revaluation or update of all real...

Title 1-A - Special Proceeding for Small Claims Assessment Review

729 - Definitions. - (a) an entry on an assessment roll of the assessed...

730 - Procedure to Review Small Claims. - (a) the property owner shall have first filed a complaint...

731 - Appointment of Hearing Officers. - (a) is the owner of such property; or (b) is...

732 - Hearing Procedures. - § 732. Hearing procedures. 1. Small claims hearings shall be...

733 - Decision of Petition for Small Claims Assessment Review. - § 733. Decision of petition for small claims assessment review....

734 - Refund of Taxes Resulting From Small Claims Assessment Review. - § 734. Refund of taxes resulting from small claims assessment...

735 - Determination Not Precedent. - § 735. Determination not precedent. No transcript of testimony shall...

736 - Waiver of Other Remedies and Right to Judicial Review. - § 736. Waiver of other remedies and right to judicial...

737 - Rules of Practice and Procedure. - § 737. Rules of practice and procedure. The chief administrator...

738 - Residential Assessment Ratio. - (b) The commissioner shall increase or decrease the residential assessment...

739 - Prohibition Against Change in Assessment Following Decision in Small Claims Proceeding. - (a) There is a revaluation or update of all real...

Title 2 - Special Provisions Relating to Special Franchise Assessments

740 - Proceeding to Review a Special Franchise Assessment. - § 740. Proceeding to review a special franchise assessment. 1....

742 - Appearance by Commissioner in Proceeding to Review a Special Franchise Assessment. - § 742. Appearance by commissioner in proceeding to review a...

744 - Action by Court in Proceedings to Review Special Franchise Assessments. - § 744. Action by court in proceedings to review special...