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Volume 2 - Opinions of Counsel SBEA No. 110

Opinions of Counsel index

Board of assessment review (dates of meeting) - Real Property Tax Law, §§ 1524, 1526:

Sections 1524 and 1526 enacted in 1970 do not affect any existing provisions of law concerning the date or dates upon which grievance day is required to be held. Thus, for example, provisions of a city charter, setting forth the dates for grievance days, remain in full force and effect.

We have received an inquiry concerning the dates the board of assessment review of a city is required to meet and hear complaints in relation to assessments.

Section 1526 of the Real Property Tax Law provides, in part, as follows:

“. . .[i]n addition to any other requirement of law applicable to a local government with respect to notice of completion of a tentative assessment roll such notice shall set forth (1) a statement that the assessor will be in attendance with such tentative assessment roll at a specified place during a specified period of at least four hours not necessarily continuous between nine o’clock in the morning and ten o’clock in the evening on at least three specified days after the first publication of such notice and before the day the board of assessment review is required to meet to hear complaints and (2) the date on which as required by law the board of assessment review will meet to hear complaints in relation to assessments of real property, the place of such meeting and the hours of such meeting as fixed by the board of assessment review. . . .”

Subdivision 2 of section 1524 provides, in part, as follows:

“. . .[t]he board of assessment review shall hear and determine complaints in relation to assessments and shall have all of the powers and duties imposed by law on boards of review by section five hundred twelve of this chapter and by any other law. The board of assessment review shall fix the place or places for such meeting to hear complaints and fix the hours of such meeting, which hours shall be for a period of at least four hours, not necessarily continuous between nine o’clock in the morning and ten o’clock in the evening but in no event less than two hours after six o’clock in the evening. . . .”

Neither section 1524 nor section 1526 affects existing provisions of law concerning the date or dates upon which grievance day is required to be held. Indeed, section 1526 specifically requires that the notice of completion of the tentative roll set forth the date on which the board of review will meet to hear complaints as required by law. Therefore, the provisions of a city charter setting forth the dates on which grievance days are required to be held, continue in full force and effect.

It should be noted that the board of review must meet on at least one day during the grievance period for two hours after six o’clock in the evening.

May 12, 1972

Updated: