Section 523-B. Assessment review commission

1. The county of Nassau acting
  through its local legislative body is hereby authorized and empowered to
  adopt  the  following  as  an  alternative  to  section   five   hundred
  twenty-three of this title.
    2.  (a)  There  shall be an assessment review commission to consist of
  nine commissioners who  shall  be  appointed  by  the  county  executive
  subject  to approval of the legislature, for a term of five years except
  as specified in paragraph (c)  of  this  subdivision.  One  commissioner
  shall  be designated chairman and shall serve for a term of three years.
  Each commissioner shall have at least five years business experience  in
  the  field  of  real estate or real estate law or experience in a public
  agency or municipal department and shall attend such training courses as
  shall be prescribed by the state board pursuant to section five  hundred
  twenty-three  of this title. No more than six commissioners shall at any
  one time be enrolled voters of the same political party.
    (b) The members of the board of assessment review serving  immediately
  prior  to  the  creation  of  the  assessment review commission shall be
  appointed to initial terms as commissioners  of  the  assessment  review
  commission.
    (c)  The  terms  of the nine commissioners first appointed pursuant to
  this section shall be two members for one  year,  two  members  for  two
  years,  two members for three years, two members for four years, and one
  member for five years.
    (d) The assessment review commission shall be charged with the duty of
  reviewing and correcting all assessments of real property made  pursuant
  to the provisions of title one of this article.
    (e)  The  compensation  for the commissioners of the assessment review
  commission shall be determined and fixed  by  resolution  of  the  local
  legislative body.
    3.  (a) Every commissioner shall exercise such other powers and duties
  as the chairman may from time to time assign to such  commissioner.  The
  chairman  may, at his or her discretion, permit individual commissioners
  to hear and determine complaints filed in accordance with this section.
    (b) Such commission shall recommend to the local legislative body  any
  necessary  regulations  of the commission, the rules of procedure of the
  commission and rules for conduct of the commission not inconsistent with
  the provisions of this chapter. The local legislative body  shall  adopt
  any such rules and regulations as it deems necessary.
    (c)  The  commission  shall  have  the power, within the limits of the
  appropriation made by the local governing body, to  employ  or  contract
  with  such  appraisers  and  other  employees as may be necessary in the
  performance of the duties of the commission. However, any contract which
  exceeds a term of one year or is for an amount in excess of  twenty-five
  thousand  dollars  shall  be  subject  to  such  approval  as  the local
  legislative body shall deem to be necessary. Similarly, no person,  firm
  or  entity  shall  be  awarded  any  contracts  the  aggregate amount of
  expenditures under which exceeds one hundred thousand dollars  over  any
  one year period without such prior approval.
    (d)  Commissioners  and  others  appointed  to  the  assessment review
  commission shall be required to disclose on a  form  prescribed  by  the
  state  board  any  direct or indirect interest in a property for which a
  complaint has been filed.  Such  disclosure  shall  be  filed  with  the
  chairman of the board of assessors of the taxing district for which they
  serve,  on  or before the date when the commission submits the statement
  of assessment changes pursuant to  subdivision  three  of  section  five
  hundred  twenty-five  of  this  title.  Any  member  of a commission who
  knowingly and intentionally fails to disclose  such  interest  shall  be
  subject  to  a  civil  fine  of  two hundred fifty dollars for each such

  omission with respect to property for which a complaint has been  filed.
  The chairman of the board of assessors of the assessing unit may recover
  in  the  name  of such assessing unit in a civil action commenced in any
  court  of  competent  jurisdiction such civil penalty in addition to any
  actual damages incurred by the assessing unit.  Any  recovery  shall  be
  deposited  to  the  general  fund of the assessing unit. For purposes of
  this subdivision, a member of the assessment review commission shall  be
  deemed to have a direct or indirect interest in any property for which a
  complaint  has  been filed when the member, spouse, or any of his or her
  minor children:
    (i) is the owner of such property; or
    (ii) is an officer, director, partner or employee of an  entity  which
  is an owner or lessee of such property; or
    (iii)  is  an officer, director, partner or associate of a law firm or
  real estate firm which has a financial interest with the owner or lessee
  of such property; or
    (iv) legally or beneficially owns or controls stock of  a  corporation
  which  is  an  owner  or  lessee  of  such  property, provided, however,
  ownership of stock shall not constitute an interest where such stock  is
  listed  on  a  major  stock  exchange or is sold on the over the counter
  market and the value thereof is less than ten thousand dollars.
    4. The assessment review commission may appoint a secretary who  shall
  perform  such confidential duties and such other duties as are necessary
  to enable the assessment review commission to properly  and  efficiently
  carry  out the provisions of this title. All appraisal support personnel
  shall  have  a  minimum  of  three  years  of   professional   appraisal
  experience. The compensation of the secretary and such appraisal support
  personnel shall be fixed by the local legislative body.
    5.  The  chairman,  a  commissioner or their representatives may, when
  accompanied by  the  petitioner,  enter  upon  real  property  and  into
  buildings  and structures upon notice by certified or registered mail to
  the petitioner, after the filing of the  complaint  in  accordance  with
  this  section,  to ascertain the character of the property. The chairman
  or commissioner may designate persons to act on the commission's  behalf
  for  the  purposes  of this subdivision. The willful failure, neglect or
  refusal by the person whose real property is assessed,  or  his  or  her
  agent  or  representative,  to  permit such entry upon real property and
  into buildings and structures may, in the discretion of the  commission,
  result  in the denial of the complaint filed with the commission thereby
  denying administrative review and relief.
    6. Application for correction of assessment for taxation.  (a)  During
  the  period  from  January  second  through  March  first, any person or
  corporation claiming to be aggrieved by the assessment  of  real  estate
  may  apply  for correction of such assessment. Such application shall be
  duly verified by a person having personal knowledge of the facts  stated
  therein,  provided  that  if  the application is signed by someone other
  than the person  or  an  officer  of  the  corporation  claiming  to  be
  aggrieved,  the application must be accompanied by a duly executed power
  of attorney or authorization or as otherwise prescribed by the rules and
  regulations of the commission.
    (b) The grounds for reviewing an assessment shall be as prescribed  in
  subdivision two of section five hundred twenty-four of this title.
    (c)  The  application  with respect to an assessment shall be on state
  approved forms prescribed  by  the  commission,  and  shall  contain  an
  estimate  of  the  value  of  the  property,  a statement specifying the
  grounds for review, and the reduction in assessed valuation  or  taxable
  assessed  valuation  or  change  in  class  designation or allocation of
  assessed valuation sought. Any form prescribed by the  commission  shall

  be  available  not less than ninety days prior to the publication of the
  tentative assessment roll. The commission shall allow the correction  of
  errors and omissions in otherwise duly completed applications, including
  applications  made  on state prescribed or approved forms other than the
  forms currently prescribed by the commission.
    (d) The filing of a completed  application  in  the  manner  and  form
  adopted  shall  be a prerequisite to the review by the commission and to
  the review of a final determination of the  commission  as  provided  in
  this  section.  Where  an application is determined to be defective, the
  commission shall notify the applicant of such  defect  or  defects,  and
  provide  him  or her with the opportunity to cure such defect or defects
  within thirty-five days from the date of the mailing of the  notice.  If
  the  defects  are not cured after the expiration of such thirty-five day
  period, the defective application shall be dismissed by  the  commission
  thereby denying administrative review and relief.
    (e)  For  income  producing  real  property,  when  an  application is
  submitted by an applicant for correction of assessment for taxation, all
  income received or accrued and all expenses paid or incurred in the real
  estate operation of the  property,  shall  be  submitted  and  filed  as
  prescribed  by the rules of the commission. Such statements with respect
  to income received or accrued and expenses paid  or  incurred  shall  be
  provided  as a condition precedent to a review of the application. If no
  such statement is provided with the application,  the  commission  shall
  not  grant  a  hearing  or  make an adjustment to the assessment for any
  years under review otherwise than in accordance with the  provisions  of
  this  article.    The  failure  to  provide  such  statements may in the
  discretion of the commission result in a dismissal  of  the  application
  thereby denying administrative review and relief.
    (f)  The commission may provide for electronic filing of applications.
  An application shall be timely filed if on or before the date  specified
  in  paragraph  (a)  of this subdivision it is delivered or mailed to the
  office of the commission or transmitted by electronic means  adopted  by
  the commission.
    (g)  For  purposes of this section, the "applicant" shall be the owner
  or other person aggrieved by the assessment. Whenever the commission  is
  to provide a notice to the applicant it shall provide such notice to the
  attorney  for  the  applicant if the applicant is represented by counsel
  or, if not so represented, then to the applicant or an agent  designated
  in  the  application.  The  commission  may,  with  the  consent  of the
  applicant or the applicant's attorney or  agent,  transmit  notices  and
  accept  responses  to  notices  by  electronic  means,  in  which  event
  references in this section to mailing of notices or receiving  responses
  to  notices  shall  be deemed to include transmission by such electronic
  means.
    (h) For purposes of this section, any application, notice or  response
  made  by  mail  shall  be  deemed  made when mailed, as evidenced by the
  postmark, and any application, notice or  response  made  by  electronic
  means  adopted  by the commission shall be deemed made when transmitted.
  The term "mail" shall include delivery by a designated delivery service,
  as defined in this paragraph, and the term "postmark" shall include  any
  date  recorded  or  marked  by  such  service in the manner described in
  section seventy-five hundred two of the internal revenue code. The  term
  "designated  delivery  service" shall mean a delivery service designated
  by the secretary of the  treasury  of  the  United  States  pursuant  to
  section  seventy-five  hundred two of the internal revenue code, subject
  to any withdrawals and additions made pursuant to  subparagraph  (A)  of
  paragraph two of subsection (a) of section six hundred ninety-one of the
  tax law.

    7.  (a)  The  commission  shall  meet  throughout  the  year  and  may
  reasonably compel the  attendance  of  witnesses,  administer  oaths  or
  affirmations  and  examine applicants and other witnesses under oath. If
  the person whose real property is assessed,  or  his  or  her  agent  or
  representative,  shall  willfully  neglect or refuse to attend and be so
  examined, or to answer any question put to him or her  relevant  to  the
  application  or  assessment,  such  person  shall not be entitled to any
  reduction of the assessment subject to the application. Minutes  of  the
  examination of every person examined upon the hearing of any application
  for  correction  shall  be  taken  and  filed  with  the commission. The
  authorized representative of the board of assessors shall have the right
  to be heard on any application for correction and  his  or  her  remarks
  with  respect to any application for correction shall be recorded in the
  minutes of the commission. All oral and written testimony taken  by  the
  commission,  by  a  commissioner,  or  by  an employee of the commission
  authorized to take testimony on applications shall  constitute  part  of
  the record of the proceedings upon an assessment. The commission may act
  on  applications  and  make  determinations  on assessments as a body or
  through a commissioner or hearing officer authorized by the  commission.
  As  used  in  this section, "commission" shall mean, as appropriate, the
  assessment review  commission  or  a  commissioner  or  hearing  officer
  authorized  by  the assessment review commission to act pursuant to this
  section.
    (b) The commission shall determine the  final  assessed  valuation  or
  taxable  assessed  valuation,  or  the  actual  assessment or transition
  assessment, or the proper class designation of the real property of each
  applicant. The final assessed valuation or taxable assessed valuation of
  real property may be the same as or less than  the  original  assessment
  or,  if  determined  to  be unlawful, the same shall be ordered stricken
  from the roll or where appropriate entered on the exempt portion of  the
  roll.  If  it is determined that the real property is misclassified, the
  correct class designation or allocation of assessed valuation  shall  be
  entered on the roll by the board of assessors.
    * 8.  The  final determination of the commission upon applications for
  the correction of an assessment already  heard  shall  be  rendered  not
  later  than  the  tenth  day  of March in the year following the year in
  which the tentative assessment roll is published, or such later date  as
  may  be  permitted  by  the  board of assessors, in order that the final
  assessment roll may be prepared for publication on  the  first  business
  day  in  April;  provided,  however, that the commission may continue to
  take testimony and render determinations on applications  subsequent  to
  March tenth. The board of assessors, upon receipt of such determination,
  shall correct its assessment rolls. The receiver of taxes of any town in
  which  the  property  is  situated  shall  issue  corrected tax bills in
  accordance with such determination within thirty days after entry  of  a
  final determination by the commission.
    * NB Effective until December 31, 2012
    * 8.  The  final determination of the commission upon applications for
  the correction of an assessment already  heard  shall  be  rendered  not
  later  than  the  tenth  day of March in the year in which the tentative
  assessment roll is published, or such later date as may be permitted  by
  the  board  of assessors, in order that the final assessment roll may be
  prepared for publication on the first business day in  April;  provided,
  however,  that  the commission may continue to take testimony and render
  determinations on applications subsequent to March tenth. The  board  of
  assessors,  upon  receipt  of  such  determination,  shall  correct  its
  assessment rolls. The receiver  of  taxes  of  any  town  in  which  the
  property  is situated shall issue corrected tax bills in accordance with

  such  determination  within  thirty  days  after  entry   of   a   final
  determination by the commission.
    * NB Effective December 31, 2012
    9.  Pursuant  to subdivision eight of this section, the commission may
  determine the issues relating to the grievance and resolve  the  current
  and  the  immediately  previous  two  tax years' outstanding assessments
  challenges  in  accordance  with  this  article  and  may   enter   into
  stipulations  and,  where  necessary,  judgments with notice of entry in
  settlement of such challenges. If the tax  shall  have  been  paid,  the
  county  treasurer  is  authorized  to  refund  any excess tax paid, with
  interest thereon. A determination of the commission shall have the  same
  effect  as an order of a court of competent jurisdiction for purposes of
  any act authorizing the issuance of debt instruments for  the  financing
  of tax refunds.
    10.  On  or before April first, each year the commission shall mail to
  each applicant, who has filed an application for the correction  of  the
  assessment,   a   notice  of  the  commission's  determination  of  such
  applicant's assessment. Such notice shall also contain the statement  as
  to  the  final  determination  of the assessment review commission, or a
  statement that the commission has not yet made a determination as to the
  final assessed valuation which shall be made as soon as the  petitioners
  application  is  reviewed  or  heard.  If  the  applicants property is a
  property defined in subdivision one of section eighteen hundred  two  of
  this  chapter  as "Class 1", the commissions determination shall contain
  the statement: "If you are dissatisfied with the  determination  of  the
  Assessment  Review  Commission  and  you  are the owner of a one, two or
  three family residential structure or residential real property not more
  than three stories in height held  in  condominium  form  of  ownership,
  provided  that  no dwelling unit therein previously was on an assessment
  roll as a dwelling unit in other than condominium form of ownership, and
  you reside at such residence, you  may  seek  judicial  review  of  your
  assessment  either under title one of article seven of the real property
  tax law or under small claims assessment review law  provided  by  title
  one-A  of article seven of the real property tax law." Such notice shall
  also state that the last date to file petitions for judicial review  and
  the  location  where  small  claims  assessment  review petitions may be
  obtained.
    Each applicant that has filed an application of a property as  defined
  in  subdivision  one  of section eighteen hundred two of this chapter as
  "Class 2", "Class 3" or "Class 4", shall receive  a  notice  as  to  the
  final  determination  of the assessment review commission or a statement
  that the commission has not yet made a determination  as  to  the  final
  assessed  valuation  which  shall  be  made  as  soon as the petitioners
  application is reviewed or heard. Such applicants  determinations  shall
  contain  the  statement: "If you are dissatisfied with the determination
  of the Assessment Review Commission you may seek judicial review of your
  assessment under title one of article seven of  the  real  property  tax
  law."  Such  notice shall also state the last date to file petitions for
  judicial review. A final determination when rendered shall  contain  the
  same  statement.  Failure  to  mail  any  such  notice or failure of the
  applicant to receive the same shall  not  affect  the  validity  of  the
  assessment.
    11.  A  proceeding  to  review  or  correct  on  the  merits any final
  determination of the assessment review commission may be had as provided
  by  law,  and  if  brought  to  review  a  determination  mentioned   in
  subdivision  seven  of  this  section must be commenced on or before the
  last business day of April after final  completion  and  filing  of  the
  assessment  roll  containing such assessment, as provided in appropriate

  provisions of this chapter or within thirty days after notice of a final
  determination has been made and sent to the applicant.
    12.  If  any  part  or  provision  of  this section or the application
  thereof to any person, entity or circumstance shall be adjudged  invalid
  by  any court of competent jurisdiction, such judgment shall be confined
  in its operation to that part, provision or application of this  section
  directly  involved  in  the  controversy  for  which  such  judgment was
  rendered and shall not be deemed to affect or impair the validity of the
  remainder of this section to the application thereof to  other  persons,
  entities or circumstances.