Chapter 4: Review and Determination

§ 4-01 Determinations.

   (a)   A claim or claims in an application may be determined with one or more of the following four outcomes:

      (1)   dismissal of the claim or claims for a jurisdictional defect;

      (2)   confirmation of the assessment based on denial of review for a substantive or procedural defect;

      (3)   confirmation of the assessment following review; or

      (4)   an offer or a determination to correct the assessment.

   (b)   The Tax Commission may not increase an assessed valuation.

   (c)   The Tax Commission may notify appropriate governmental agencies of errors in assessment or in official records.

   (d)   If an application has not been determined by May 25, the assessment objected to shall be deemed to be the final determination as provided by Section 165 of the Charter for purposes of fixing the time to bring a judicial review proceeding as provided by Section 166 of the Charter.

§ 4-02 Mandatory Denial of Review.

The Tax Commission shall deny review of an application on any of the following grounds:

   (a)   Two or more applications for review of the same assessment are pending.

   (b)   The applicant failed to comply with Administrative Code § 11-208.1 for the applicable year.

   (c)   The applicant did not file a separate application for each separately assessed property that is not a condominium unit.

   (d)   The application does not contain the income and expense information required by Section 163 of the Charter or Section 164-a of the Charter, Administrative Code § 11-216(b), or 21 RCNY Chapter 3.

   (e)   The application is illegible.

   (f)   The application is not typed, written or printed in ink.

   (g)   The application signed by an agent who is required to attach a power of attorney does not contain the agent's statement of personal knowledge.

   (h)   The applicant lost standing as a person aggrieved before the application is determined.

   (i)   If an assessment review proceeding is commenced in court before September 30, review of the application shall be deemed waived unless the application has been reviewed and determined by the Tax Commission or a hearing is scheduled after September 15.