N.Y. Real Property Tax Law Article 7 (§§ 700-744)
Establishes the framework for judicial review of real property tax assessments by special proceeding (tax certiorari). Under RPTL § 706 a property owner aggrieved by an assessment must first have complained to the proper administrative body (in Nassau, an application to the Assessment Review Commission) before petitioning the Supreme Court to review and correct the assessment on grounds that it is excessive, unequal, unlawful, or that the property is misclassified. In Nassau County, refunds on Class Four (commercial) properties resulting from an Article 7 settlement or final court order (or an ARC reduction) are paid from the County's Disputed Assessment Fund.
N.Y. Real Property Law § 291
N.Y. Real Property Tax Law § 1802
N.Y. Real Property Tax Law § 523-b
N.Y. Real Property Tax Law § 730
N.Y. Real Property Tax Law §§ 1801-1802 (art. 18)
Nassau County Administrative Code § 6-30.0 (Local Law No. 8-2013)
Pin a building and we'll surface every amendment, effective-date change, and filing deadline as it happens.