New York Real Property Tax Law Section 739 - Prohibition against change in assessment following decision in small claims proceeding.

  739. Prohibition against change in assessment following decision in
  small claims proceeding.  1. Except as hereinafter provided  and  except
  as  to  any  parcel  of real property located within a special assessing
  unit as defined in article eighteen of this chapter, where the  decision
  of  a  small claims hearing officer orders a reduction in an assessment,
  the  assessed  valuation  contained  in  such  decision  shall  not   be
  thereafter  changed  on  such  property  for  the  next  assessment roll
  prepared on the basis of the taxable status date next  occurring  on  or
  after the taxable status date of the most recent assessment under review
  in  the  proceeding  subject to such final order or judgment.  Where the
  assessor or other local official  having  custody  and  control  of  the
  assessment  roll  receives notice of the order or judgment subsequent to
  the filing of the next assessment roll, he  or  she  is  authorized  and
  directed  to  correct  the entry of assessed valuation on the assessment
  roll to conform to the provisions of this section.

2. An assessment on property subject to the provisions of  subdivision
  one of this section may be changed on an assessment roll where:

(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.

Last modified: February 3, 2019