§ 4-09 — Scheduling Review of Applications; Rescheduling; Default

§ 4-09 Scheduling Review of Applications; Rescheduling; Default.

(a) The Tax Commission shall review all applications that are eligible for review within one year of their filing, unless there is deferral of review. (b) The Tax Commission shall schedule the review of applications at its discretion. (c) The Tax Commission may review an application as soon as it is filed, upon notice to the representative or self-represented applicant, as specified in this section. (d) Review of an application may be (1) by hearing, in person or by telephone or (2) on papers submitted. (e) Applicants shall request their preferred method of review in the application. The Tax Commission will make reasonable efforts to grant an applicant's preferred method of review. (f) Representatives and self-represented applicants shall appear for hearings at the scheduled time. (g) The Tax Commission shall deny review of an application upon an applicant's or representative's failure to appear, without good cause, at a scheduled hearing. (h) The Tax Commission may review an application on papers submitted or defer review of an application of a group representative who requests the rescheduling of a hearing and fails to show good cause therefor. (i) Notice and location of hearings for self-represented applicants and for non-group representatives. (1) Self-represented applicants and non-group representatives may request a hearing in an office of the Tax Commission in any borough. The Tax Commission shall make reasonable efforts to grant the applicant's or representative's prepared location. (2) The Tax Commission will mail written notice of the date, time and location of a hearing held at the applicant's or representative's request to the applicant or the person the application designates as the representative, as the case may be, at the mailing address specified. (3) Notice of hearing shall be mailed by June 15 and at least two weeks before the scheduled hearing date. (4) An applicant or representative who requests a hearing and does not receive by June 22 a notice of a hearing shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 p.m. on June 26. Failure to timely notify the Tax Commission may result in denial or deferral of review. When June 26 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 p.m. the following Monday. A self-represented applicant and non-group representative shall provide a copy of an application and filing receipt upon the request of the Tax Commission. (j) Notice and location of hearings for group representatives. (1) Hearings for group representatives shall be conducted in the Tax Commission's Office. (2) The Tax Commission will provide the group representative with notice of the date and time of a hearing requested in the application. The Tax Commission may use regular mail for notice of hearings to group representatives, or fax or email for group representatives who maintain fax or email facilities in their regular course of business. (3) As notice of hearing, the Tax Commission may provide calendar pages. (4) The Tax Commission will provide notice of hearing to group representatives of at least three business days. (5) Except as provided in subdivision (k) of this section or for good cause shown, group representatives shall appear timely at all hearings scheduled during business days from March 15 to November 15, inclusive. (6) Group representatives who do not receive by April 10 a notice of hearing for all applications they filed shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 p.m. on April 15. Failure to timely notify the Tax Commission may result in denial or deferral of review. When April 15 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 p.m. the following Monday. Group representatives shall provide copies of applications and filing receipts upon the request of the Tax Commission. (7) Group representatives who do not receive by July 1 a notice of hearing or a calendar page for all applications that the Tax Commission previously reported are eligible for review shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 p.m. on July 5. Failure to timely notify the Tax Commission may result in denial or deferral of review. When July 5 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 p.m. the following Monday. When July 5 falls on a legal holiday, such notices are timely if provided by 5:00 p.m. the next business day following such legal holiday. Group representatives shall provide copies of applications and filing receipts upon the request of the Tax Commission. (k) Requests by group representatives for days without scheduled hearings. (1) Group representatives may request in writing, on or before March 1, that the Tax Commission not schedule any hearings on certain business days between April 1 and November 15. (2) Insofar as practical, the Tax Commission will not assign hearings to the representative on those days. Requests for more than five consecutive business days or for more than fifteen days within any sixty-day period will be granted only upon a showing of good cause supported by documentary evidence. In addition to the foregoing, for applications for properties whose assessed value is $40,000,000 or more, or such other amount specified by the Tax Commission, requests for more than five consecutive business days or for more than seven days from April 1 until the assessment roll becomes final on May 25 will be granted only upon a showing of good cause supported by documentary evidence. (l) Condominium unit hearings. All applications for condominium units in tax class two within the same condominium seeking correction of the value of the residential portion of the condominium as a whole may be heard at the same time. (m) Rescheduling requests by self-represented applicants and non-group representatives. (1) Upon written request, received at least seven days before the scheduled hearing date, rescheduling may be granted to an alternative date. Such alternative date will be set at the discretion of the Tax Commission. (2) All rescheduled hearings will be conducted in the Tax Commission's Office. (3) A self-represented applicant or non-group representative may appeal in writing a rescheduled date of hearing for good cause shown, supported by documentary evidence. (4) In the event of an emergency or other need to reschedule arising within seven days of the scheduled hearing, rescheduling may be granted at the discretion of the Tax Commission on less than seven days notice. The self-represented applicant or representative shall promptly give notice of an emergency or other need to reschedule and request rescheduling prior to the scheduled hearing in writing or by telephone, fax or email. Upon receipt of documentary evidence showing good cause for rescheduling, rescheduling will be granted. (5) Failure to notify the Tax Commission in advance of a scheduled hearing date of a need to reschedule shall result in a denial of review in the absence of good cause shown for failure to appear and provide advance notice. (n) Rescheduling requests by group representatives upon good cause shown. (1) After calendar pages have been provided, hearings may be rescheduled, with notice to the group representative, to a date sooner or later than the scheduled date. (2) The hearing officer initially assigned to review rescheduled applications may retain them for review upon rescheduling. (3) Upon a group representative's written request, received at least seven days before the scheduled hearing date, rescheduling shall be granted only upon a showing of good cause supported by documentary evidence. convenience of the group representative shall not be good cause to reschedule. A group representative's claim of insufficient time to prepare for a hearing that the representative requested shall not be good cause to reschedule, unless the group representative is a sole practitioner and has three or more calendar pages for one week. (4) If hearings are scheduled on a day the representative timely informed the Tax Commission the representative would not be available, good cause shall be deemed shown unless the representative requested that no hearings be scheduled more days than permitted by this section. (5) In the event of an emergency or other need to reschedule arising within seven days of the scheduled hearing, rescheduling may be granted at the discretion of the Tax Commission on less than seven days notice. The group representative shall promptly give notice of an emergency or other need to reschedule and request rescheduling prior to the scheduled hearing in writing or by telephone, fax or email. Upon receipt of documentary evidence showing good cause for rescheduling, rescheduling will be granted. (6) Failure to notify the Tax Commission before a scheduled hearing date of a need to reschedule shall result in a denial of review in the absence of good cause shown for failure to appear and provide advance notice. Upon written request to the President, reconsideration of such denial of review may be granted upon a representative's showing of good cause for the failure to provide advance notice and appear and a clearly meritorious claim of error in the assessment. Review, if granted, shall be conducted on the papers submitted, unless otherwise directed by the Tax Commission. (7) If a group representative has a conflicting engagement in court, the representative shall promptly notify the Tax Commission in writing of the conflict and request rescheduling. Notice of a conflicting engagement shall be provided before a scheduled hearing. In the instance of a conflicting engagement in a proceeding in another administrative agency, the Tax Commission shall entertain a request for rescheduling only in the event that the other administrative proceeding was scheduled before the Tax Commission sent notice of the scheduled hearing. The group representative shall promptly notify the Tax Commission in writing or by email of the conflict and request rescheduling. (o) Discretionary rescheduling for less than good cause. (1) The Tax Commission may grant requests to reschedule hearings without good cause shown upon a determination that a change of date is convenient for the Tax Commission. (2) If a representative or a self-represented applicant cannot attend a scheduled hearing, he or she may request in advance review on papers submitted. Review on papers upon advance request is in the discretion of the Tax Commission. Papers received on or before the scheduled hearing date, or other date set by the Tax Commission, shall be considered in the review. (p) Failure to appear upon a claim of lack of notice. (1) Failure to appear based on a claim of lack of notice of hearing will be excused upon a showing of good cause established by convincing evidence by the representative or self-represented applicant. An erroneous address of the representative or self-represented applicant to which notice was sent will constitute good cause established by convincing evidence only if the representative or self-represented applicant has timely notified the Tax Commission of his, her, or its correct address. (2) Non-receipt of notice of hearing shall not constitute good cause established by convincing evidence by for failure to appear unless the representative or self-represented applicant has made inquiry of the Tax Commission as to the date of scheduled hearings before April 15 or July 5 as required by 21 RCNY § 4-09(j)(6) and (7). (3) The Tax Commission may review on papers submitted or defer review of applications of a representative or self-represented applicant who fails to show good cause that his or her failure to appear was the result of non-delivery of the notice of hearing by the postal service. (q) Rescheduling at the initiative of the Tax Commission. (1) Upon notice by the Tax Commission to the representative or self-represented applicant of a need to reschedule, hearings shall be rescheduled to a mutually convenient date. (2) In the event that a date within two weeks of the originally scheduled date cannot be agreed upon as mutually convenient, the Tax Commission may review the applications on the papers submitted or reschedule the hearing at its discretion on notice of at least five business days.