New York Real Property Tax Law Title 1 - GENERAL PROVISIONS

• 700 - Proceeding to Review an Assessment of Real Property; Preference.
  1. A proceeding to review an assessment of real property shall be brought as provided in this article unless otherwise provided by law. Reference in...
• 701 - Definitions.
  When used in this title: 1. "Approved assessing unit" shall mean an assessing unit certified by the commissioner, pursuant to section nineteen hundred two of...
• 702 - Place Where and Time Within Which Proceeding to Be Brought.
  1. A proceeding to review an assessment of real property under this article shall be brought at a special term of the supreme court in...
• 704 - Commencement of Proceeding.
  1. Any person claiming to be aggrieved by any assessment of real property upon any assessment roll may commence a proceeding under this article by...
• 706 - Grounds for Review; Contents of Petition.
  1. The grounds for reviewing an assessment shall be that the assessment to be reviewed is excessive, unequal or unlawful, or that real property is...
• 708 - Service.
  1. Except in a city of over one million population having a tax commission, if the assessment to be reviewed was made by the assessors...
• 710 - Consolidation of Proceedings.
  A justice before whom separate petitions to review assessments of real property are pending may on his own motion consolidate or order to be tried...
• 712 - Answer.
  1. The respondent shall serve a verified answer upon the petitioner at least five days prior to the return day unless the time to serve...
• 714 - Answer in City Having a Population of One Million or More.
  1. In a proceeding brought to review an assessment of real property in a city having a population of one million or more, the respondent...
• 716 - Admission of Percentage of Full Value At Which Real Property is Assessed.
  1. Except in a proceeding to review a special franchise assessment, at any time after answer has been served or has been deemed made and...
• 718 - When Proceeding Deemed Abandoned.
  1. Where a proceeding is commenced pursuant to this article to review the assessment of a parcel of real property which contains one, two or...
• 720 - Action by Court Upon the Pleadings.
  1. (a) If the court determines from the pleadings for any of the reasons alleged in the petition that the assessment being reviewed is unlawful...
• 721 - Review of Certain Assessments.
  * In any proceeding wherein the assessment being reviewed has been challenged on the grounds that it is unequal and where the real property is...
• 722 - Costs.
  1. If the assessment is reduced by an amount equal to or greater than half the reduction claimed before the assessors or the commissioner, in...
• 724 - Appeals.
  An appeal may be taken by either party from an order, judgment or determination under this article as from an order of the supreme court,...
• 726 - Refund of Taxes.
  1. If in a final order in any proceeding under this article it is determined that the assessment reviewed was excessive, unequal or unlawful, or...
• 727 - Prohibition Against Change in Assessment Following Litigation.
  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...

Last modified: February 3, 2019