19 RCNY § 53-01 Administrative Review Procedure.
§ 53-01 Administrative Review Procedure.
(a) Application Procedures.
(1) Any request for administrative review concerning assessment or tax of real property pursuant to this section must be filed by the owner of the property or any other qualified filer with the Property Division of the Department of Finance. Any such request must be made on an application form and in a manner prescribed by the Commissioner of Finance and include all required information.
(2) An eligible filer may submit an application pursuant to this section for administrative review of clerical errors and errors in description as defined in subdivisions (a) and (b) of 19 RCNY § 53-02. An eligible filer is not restricted as to when an application may be submitted.
(3) The Department of Finance will only correct eligible errors that occurred during the tax year in which an application for correction of errors was submitted, the two directly preceding tax years, or any combination of such tax years, except that the Department of Finance may correct eligible errors that occurred in an earlier tax year where the Department of Finance determines that correcting such error would not unduly prejudice the Department of Finance and one or more of the following extenuating circumstances apply:
(A) the owner of the property or other qualified filer, as applicable, submits documentation from a physician that demonstrates that illness or a medical condition prevented such owner or other qualified filer from submitting a request at an earlier date; or
(B) the owner of the property or other qualified filer, as applicable, submits documentation demonstrating that a natural disaster or any other event that is the basis for a declaration of an emergency or major disaster by the President of the United States, a disaster emergency by the Governor of the State of New York, or a local state of emergency by the Mayor of the City of New York prevented such owner or other qualified filer from submitting a request at an earlier date.
(4) It will be within the sole discretion of the Department to determine whether additional documentation or an inspection is necessary to review the application for administrative review. If all requested documentation is not submitted within ninety days, the application will be denied.
(5) (i) Notwithstanding any other provision of this chapter, for any property, the Department of Finance will not correct any error for a tax year included in a settlement agreement, whether or not any petitions relating to such tax year were required to be discontinued as part of such agreement, and regardless of whether such settlement was (A) entered pursuant to an offer described in 21 RCNY § 4-01(a)(4); or (B) otherwise entered with the City regarding the assessment or taxation of such property.
(ii) In each application submitted pursuant to this chapter, the property owner or other eligible filer shall submit a sworn statement:
(A) indicating whether such filer filed an application for correction of an assessment with the Tax Commission or sought judicial review and, if so, whether such filer accepted an offer as described in clause (A) of subparagraph (i) of this paragraph or otherwise entered into a settlement agreement, as applicable; and
(B) stating whether such property owner or other qualified filer included all relevant documentation associated with such application submitted to the Tax Commission or in connection with such judicial review.
(iii) If an owner or other qualified filer files a request for administrative review for a tax year for which such filer neither owned such property nor held the status as an other qualified filer, the Department of Finance may correct such assessment or taxes, but shall not issue a remission or tax credit to such filer for such year, except to the extent such owner or other qualified filer demonstrates that such owner or other qualified filer paid such taxes by reimbursing a former owner for their tax payments in the tax year in which acquisition occurred.
(6) For the purposes of this section, the term “other qualified filer” means any person, other than the owner of a property, who would be entitled to file an application pursuant to Section 163 of the Charter.
(Added City Record 6/16/2016, eff. 7/16/2016; amended City Record 12/23/2024, eff. 1/5/2025)