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Volume 2 - Opinions of Counsel SBEA No. 111

Opinions of Counsel index

Assessment Review (alternative grievance date for nonresident) - Real Property Tax Law, §§ 508(2), 512:

Section 508(2) is a mandatory direction to the assessors or the board of assessment review to assign an alternative date to a petitioning nonresident taxpayer who satisfies the requirements of the section.

We have been asked to explain the options available to a nonresident whose petition for review and request for an alternative grievance date were denied by a board of assessment review.

We are assuming that the petition is complete and sufficient in accordance with the requirements set forth in subdivision 1 of section 512 of the Real Property Tax Law.

It appears that there are three alternative courses of action. First, the nonresident may rely on the petition in question if he has proof of receipt by the assessing unit (e.g., a letter from the town attorney). Subsequently, if the final assessment is not satisfactory to him the taxpayer may proceed with an action to review his assessment pursuant to Article 7 of the Real Property Tax Law.

Second, prior to grievance day, the taxpayer may resubmit both the request for an alternative date and the petition by registered mail, return receipt requested. This will provide him with proof of the filing of the complaint with the board of assessors pursuant to subdivision 1 of section 512. He may then rely upon his rights under Article 7. In either of these first two alternative courses of action, he should consider making a personal appearance on grievance day.

Third, the taxpayer may await possible action by the assessors or the board of review, either of whom may assign an alternative grievance date of not later than July 15. Section 508(2) of the Real Property Tax Law is a mandatory direction to the assessors or the board of review to assign an alternative date to a petitioner who satisfies the requirements of the section. Thereafter, if he does not receive such alternative date, he may elect to commence an action pursuant to Article 78 of the Civil Practice Law and Rules to obtain a court order directing the town to assign an alternative grievance date.

June 15, 1972

Updated: