Tax Certiorari (RPTL Article 7)
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.
Who must comply
Other NASSAU regulations
Recording of Conveyances
N.Y. Real Property Law § 291
Four-Class Property Classification
N.Y. Real Property Tax Law § 1802
Assessment Review Commission
N.Y. Real Property Tax Law § 523-b
Small Claims Assessment Review (SCAR)
N.Y. Real Property Tax Law § 730
Special Assessing Units - Definitions and Classification of Real Property
N.Y. Real Property Tax Law §§ 1801-1802 (art. 18)
ASIE Mandatory Income/Expense Filing
Nassau County Administrative Code § 6-30.0 (Local Law No. 8-2013)
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