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Volume 5 - Opinions of Counsel SBEA No. 58

Opinions of Counsel index

Correction of errors (omitted assessments) (limitation) - Real Property Tax Law, §§ 551, 553:

The addition of omitted real property to assessment and tax rolls is limited to the period before annexation of the warrant in a given tax year.

We have received an inquiry regarding the proper procedure for correcting omissions of value after the annexation of the warrant for the collection of taxes.

Errors and illegalities occurring on assessment and tax rolls are correctable under Title 3 of Article 5 of the Real Property Tax Law, the so-called “Correction of Errors” law.

The addition of omitted parcels, however, may not be accomplished after annexation of the warrant. Section 551 of the Real Property Tax Law provides for entry by the assessor on the current assessment roll, “prior to the tentative completion thereof, any parcel of real property shown to have been omitted from the assessment roll of the preceding year....” (emphasis added) Section 553 of the Real Property Tax Law provides for placing real property omitted from the assessment rolls of the current or preceding year on the current final assessment roll, prior to the annexation of the warrant. Section 556-a of the Real Property Tax Law provides for the addition of improvements to real property omitted on the assessment roll within one year of the annexation of the warrant to that roll if the owner of the real property involved wishes to file an application for addition of these improvements to his assessed valuation.

Practically, therefore, the addition of omitted real property to assessment and tax rolls is limited to the period before annexation of the warrant in a given tax year.

February 24, 1976

Updated: