Section 512. Hearing of complaints

1. Beginning on the fourth Tuesday of
  May, or such other date  as  is  established  by  city  charter,  county
  charter,  county  tax  act  or  other  special  law,  and  so  many days
  thereafter as the board of assessment review deems necessary, such board
  shall meet to hear complaints in relation to assessments.
    1-a. The governing body of an assessing unit which employs an assessor
  who is at the same time employed by another assessing unit may  adopt  a
  local  law  establishing  a  date  for  the  meetings  of  the  board of
  assessment review other than that provided in subdivision  one  of  this
  section.  The  date  or first date so established may be no earlier than
  the fourth Tuesday in May and no later than the second Tuesday of  June.
  Such  local  law shall remain in effect until rescinded or superseded by
  subsequent local law. A copy of any local law adopted pursuant  to  this
  subdivision  shall  be filed with the clerk of the city or town and with
  the state board in addition to the other filings required by law. In the
  event no local law is adopted pursuant to this subdivision, the board of
  assessment review  shall  meet  to  hear  complaints  as  prescribed  in
  subdivision one of this section.
    2.  The persons entitled to file complaints in relation to assessments
  with the board of assessment review, the time and manner of filing  such
  complaints  and  the  grounds  for  administrative review of assessments
  shall be governed by section five hundred twenty-four of this article.
    3. At the meeting of the board of assessment review to hear complaints
  in relation to assessments brought before it, such board shall have  all
  of  the  powers and duties prescribed by title one-A of this article and
  by any other law. The board of assessment review may adjourn  from  time
  to time for the purpose of hearing complaints.
    *  4.  Notwithstanding  any  local law to the contrary, where the real
  property is residential in whole or in part and all or part is  occupied
  by  a  renter whose interest or interests are described in section three
  hundred four of this chapter,  the  owner  and/or  any  such  renter  or
  organization  consisting  solely  of  such  renters may file a complaint
  pursuant to this section and be entitled to all legal  rights  contained
  in  this  section.  A  complaint by such renter or organization shall be
  deemed a complaint on the assessment of the entire real property.
    * NB (Effective pending ruling by Commissioner of Internal Revenue)