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Volume 1 - Opinions of Counsel SBEA No. 83

Opinions of Counsel index

Boards of assessment review (assessing unit’s right to appeal) - Real Property Tax Law, § 1524:

An assessing unit may not appeal a decision of the board of assessment review.

We have been asked whether a city has the right to appeal a decision of the board of assessment review.

The board of assessment review is constituted pursuant to section 1524 of the Real Property Tax Law, and subdivision 2 of such section provides, in part, that the board shall have all of the powers and duties imposed by law on boards of assessment review by section 512 of the Real Property Tax Law and by any other law (i.e., city charter). The final determinations of the board are recorded on the assessment roll pursuant to section 516, and such determinations are reviewable upon the petition of an aggrieved owner of real property pursuant to the provisions of Article 7 of the Real Property Tax Law.

There is no procedure within the Real Property Tax Law by which a municipality may obtain judicial review of determinations of the board of assessment review.

March 27, 1972

Updated: