N.Y. Comp. Codes R. & Regs. Tit. 22 § 202.58 - Small claims tax assessment review proceedings; small claims sidewalk assessment review proceedings; special rules
(a) Establishment.
(1) There is hereby established in the
Supreme Court of the State of New York in each county a program to hear special
proceedings for small claims tax assessment review pursuant to title 1-A of
article 7 of the Real Property Tax Law; provided, however, that insofar as
Hamilton County may lack required personnel and facilities, Fulton and Hamilton
Counties shall be deemed one county for the purposes of this rule.
(2) There also is established in
the Supreme Court in each county within the City of New York a program to hear
special proceedings for small claims sidewalk assessment review pursuant to
section 19-152.3 of the Administrative Code of the City of New York.
(b) Commencement of
small claims tax assessment review proceeding.
(1) A special proceeding pursuant to
title 1-A of article 7 of the Real Property Tax shall be commenced by a
petition in a form in substantial compliance with the forms prescribed by the
Chief Administrator of the Courts. Forms shall be available at no cost at each
county clerk's office.
(2) Except as otherwise provided
hereafter, three copies of the petition shall be filed with the county clerk in
the county in which the property is located within 30 days after the final
completion and filing of the assessment roll containing the assessment at
issue, except that in the City of New York, the petition shall be filed before
the 25th day of October following the time when the determination sought to be
reviewed was made. The petition may be filed with the county clerk by ordinary
mail if mailed within the 30-day time period, or in the City of New York, if
mailed prior to the 25th day of October, as evidenced by the postmark. In
counties in which electronic filing is authorized by the Chief Administrator,
the petition may or shall be filed electronically through the New York State
Courts Electronic Filing System (NYSCEF) within the deadline set forth above. A
filing fee of $25 shall be paid at the time of filing, which may be in the form
of a check payable to the county clerk.
(3) Within 10 days of filing the petition
with the county clerk, the petitioner shall send by mail, a copy of the
petition to:
(i) the clerk of
the assessing unit named in the petition or, if there is no such clerk, to the
officer who performs the customary duties of the clerk, except that in the City
of New York the petition shall be mailed to the president of the New York City
Tax Commission or to a designee of the president;
(ii) except in the cities of
Buffalo, New York, Rochester, Syracuse and Yonkers, to the clerk of any school
district within which any part of the real property on which the assessment to
be reviewed is located or, if there is no clerk of the school district or such
name and address cannot be obtained, to a trustee of the school
district;
(iii) the
treasurer of any county in which any part of the real property is located;
and
(iv) the clerk of
a village which has enacted a local law, in accordance with the provisions of
subdivision 3 of section
1402 of the Real Property Tax Law,
providing that the village shall cease to be an assessing unit and that village
taxes shall be levied on a copy of the part of the town or county assessment
roll.
(4)
The county clerk shall assign a small claims assessment review filing number to
each petition, and, in proceedings commenced by filing in hard copy, shall
retain one copy and shall forward two copies within two days of filing to the
clerk designated by the appropriate administrative judge to process assessment
review petitions.
(c) Commencement of small claims sidewalk
assessment review proceeding.
(1)
A special proceeding pursuant to section 19-152.3 of the Administrative Code of
the City of New York shall be commenced by a petition in a form prescribed by
the Department of Transportation of the City of New York in consultation with
the Office of Court Administration. Forms shall be available at no cost at each
county clerk's office within the City of New York.
(2) Three copies of the petition
shall be filed with the county clerk in the county in which the property is
located, provided that at least 30 days have elapsed from the presentation of
the notice of claim to the Office of the Comptroller pursuant to section
19-152.2 of the Administrative Code. The petition may be filed with the county
clerk by ordinary mail. A filing fee of $25 shall be paid at the time of
filing, which may be in the form of a check payable to the county
clerk.
(3) Within
seven days of filing the petition with the county clerk, the petitioner
personally shall deliver or send by certified mail, return receipt requested, a
copy of the petition to the Commissioner of Transportation of the City of New
York or the commissioner's designee.
(4) The county clerk shall assign a
sidewalk assessment review filing number to each petition, shall retain one
copy and shall forward two copies within two days of filing to the clerk
designated by the appropriate administrative judge to process sidewalk
assessment review petitions.
(d) Selection of hearing officer panels.
(1) The Chief Administrator of
the Courts shall establish panels of small claims hearing officers found
qualified to hear small claims tax assessment review proceedings pursuant to
title 1-A of article 7 of the Real Property Tax Law and panels of small claims
hearing officers found qualified to hear small claims sidewalk assessment
review proceedings pursuant to section 19-152.3(d) of the Administrative Code
of the City of New York.
(2) The administrative judge of the
county in which the panel will serve, or the deputy chief administrative judge
for the courts within the City of New York, if the panel is to serve in New
York City, shall invite applicants to apply by publishing an announcement in
the appropriate law journals, papers of general circulation or trade journals,
and by communicating directly with such groups as may produce qualified
candidates.
(3) The
announcements and communications shall set forth the nature of the position,
the qualifications for selection as contained in section
731 of the Real Property Tax Law, or section
19-152.3(d) of the Administrative Code of the City of New York, and the
compensation.
(4) The
administrative judge shall screen each applicant in conformance with the
requirements set forth in section
731 of the Real Property Tax Law or section
19-152.3(d) of the Administrative Code of the City of New York, for
qualifications, character and ability to handle the hearing officer
responsibilities, and shall forward the names of recommended nominees, with a
summary of their qualifications, to the Chief Administrator for
appointment.
(5)
Hearing officers shall serve at the pleasure of the chief administrator, and
their appointments may be rescinded by the chief administrator at any
time.
(6) The chief
administrator may provide for such orientation courses, training courses and
continuing education courses for persons applying to be hearing officers and
for persons serving on hearing officer panels as the chief administrator may
deem necessary and desirable.
(e) Assignment of hearing officers.
(1) The assessment review clerk
of the county in which the panel will serve shall draw names of hearing
officers at random from the panel and shall assign to each hearing officer at
least the first three, but no more than six, petitions filed with the county
clerk pursuant to these rules; provided, however, where necessary to ensure the
fair and expeditious administration of justice, the Chief Administrator may
authorize the assignment of related petitions and the assignment of more than
six petitions to a single hearing officer.
(2) No person who has served as a hearing
officer shall be eligible to serve again until all other hearing officers on
the panel have had an opportunity to serve.
(3) A hearing officer shall disqualify
himself or herself from hearing a matter where a conflict exists as defined by
the Public Officers Law or, with respect to small claims tax assessment review
hearing officers, by subdivision 2 of section
731 of the Real Property Tax Law. Where a
hearing officer disqualifies himself or herself, such hearing officer shall
notify the chief administrator or designee and the matter shall be reassigned
to another hearing officer.
(4) The hearing officer shall determine,
after contacting the parties, the date, time and place for the hearing, which
shall be held within 45 days with respect to a small claims tax assessment
review proceeding, and within 30 days with respect to a small claims sidewalk
assessment review proceeding, after the filing of the petition, or as soon
thereafter as is practicable, and which shall be held, where practicable, at a
location within the county where the real property is located. The hearing
officer shall schedule hearings in the evening at the request of any party,
unless special circumstances require otherwise. Written notice of the date,
time and place of the hearing shall be sent by mail by the hearing officer to
the parties or their attorneys, if represented, at least 10 working days prior
to the date of the hearing, except that in an electronically filed proceeding,
such notice may be sent by e-mail to parties participating in e-filing;
provided, however, failure to receive such notice in such period shall not bar
the holding of a hearing.
(5) Adjournments shall not be granted by
the hearing officer except upon good cause shown.
(6) All parties are required to
appear at the hearing. Failure to appear shall result in the petition being
dismissed or in the petition being determined upon inquest by the hearing
officer based upon the available evidence submitted.
(f) Decision and order.
(1) The decision and order of
the hearing officer shall be rendered expeditiously and, in a small claims tax
assessment review proceeding, the notice required by section
733(4) of the Real Property
Tax Law shall be attached to the petition form.
(2) Costs.
(i) In a small claims tax assessment
review proceeding, if the assessment is reduced by an amount equal to or
greater than half the reduction sought, the hearing officer shall award the
petitioner costs against the respondent assessing unit in the amount of $25. If
the assessment is reduced by an amount less than half of the reduction sought,
the hearing officer may award the petitioner costs against the respondent
assessing unit in an amount not to exceed $25.
(ii) In a small claims sidewalk
assessment review proceeding, if the hearing officer grants the petition in
full or in part, the hearing officer shall award the petitioner costs against
the respondent in the amount of $25. In any other case, the hearing officer, in
his or her discretion, may award the petitioner costs in the amount of $25, if
he or she deems it appropriate.
(3) The hearing officer in a small claims
tax assessment review proceeding shall transmit one copy of the decision and
order, by ordinary mail, or may, in an electronically filed proceeding,
transmit instead a copy via NYSCEF, to the petitioner, the clerk of the
assessing unit and the assessment review clerk of the court. The hearing
officer in a small claims sidewalk assessment review proceeding shall transmit
one copy of the decision and order, by ordinary mail, to the petitioner, the
Commissioner of Transportation of the City of New York or the commissioner's
designee, and the assessment review clerk of the court.
(4) The assessment review clerk
shall file the petition and the attached decision and order with the county
clerk. In an electronically filed proceeding, the decision and order shall be
posted with the NYSCEF site, which shall constitute filing with the county
clerk.
(5) The
assessment review clerk shall make additional copies of the decision and order,
as necessary, and, in the case of a small claims tax assessment review
proceeding, shall transmit a copy to the clerk of each tax district relying on
the assessment that is named in the petition and to the treasurer of any county
in which any part of the real property is located. In the case of a small
claims sidewalk assessment review proceeding, where the order grants the
petition in full or in part, the assessment review clerk shall mail a copy of
the decision and order to the Collector of the City of New York.
(g) Advertising by
hearing officers. No person who is appointed a hearing officer shall, in any
public advertisement published or distributed to advance such person's business
or professional interests, refer to his or her status as a hearing officer. No
hearing officer shall use letterhead or business cards bearing the title of
hearing officer except in direct connection with such person's official duties
as hearing officer.
(h)
(1) Proceedings pursuant to title 1-A of
article 7 of the Real Property Tax Law may be heard and determined by a
judicial hearing officer. The judicial hearing officer shall be designated and
assigned by the appropriate administrative judge to hear such proceedings as
determined by that judge or by the assessment review clerk, and the hearing
shall be conducted in accordance with this section.
(2) Judicial hearing officers
appointed to hear proceedings pursuant to this section shall receive
compensation as provided in section
122.8 of
this Title, or such other compensation as the chief administrator may direct. A
location in which a hearing is held pursuant to this section shall be deemed a
"facility designated for court appearances" within the meaning of section
122.8 of
this Title.
(i) Collateral proceedings. All
applications for judicial relief shall be made in the Supreme Court in the
county where the real property subject to review is located. If a judicial
hearing officer has heard and determined a proceeding under the section, any
application for judicial relief may not be heard by a judicial hearing officer,
except upon consent of the parties.
Notes
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