N.Y. Real Property Tax Law § 524
Governs the administrative grievance of a real property assessment before the local board of assessment review. A complaint must be made by the person whose property is assessed (or someone authorized in writing) on a form prescribed by the Commissioner of Taxation and Finance (Form RP-524), stating the respect in which the assessment is excessive, unequal, or unlawful, or that the property is misclassified, together with an estimate of the property's value and the reduction sought. Properly filing an administrative complaint is a condition precedent to judicial review of an assessment under RPTL Article 7.
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