20 CRR-NY 8187-2.2NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8187. INFORMATIONAL HEARINGS, ADJUDICATORY PROCEEDINGS AND REVIEW PROCEEDINGS
SUBPART 8187-2. REVIEW OF COUNTY EQUALIZATIONS
20 CRR-NY 8187-2.2
20 CRR-NY 8187-2.2
8187-2.2 Forms.
The complaint for review and the notice of hearing by the State Board of Real Property Tax Services shall be substantially in the following forms:
 
COMPLAINT FOR REVIEW
 
Index
 
OF COUNTY EQUALIZATION
 
No.:
To the State Board of Real Property Tax Services:
The complaint for review of ____(name and post office address of complainant or complainants) in behalf of the taxpayers of the (town) (city) of____respectfully show:
1. That your (complainant is) (complainants are) ____ [indicate mayor, city manager, town supervisor, presiding supervisor, a majority of the members of the city or common council, a majority of the members of the town board, or an owner of record of taxable real property (in) (of) such city or town].
2. That the (county legislature) (board of supervisors) (commissioners of equalization) (county tax commission) of the county of ____at a meeting duly held on the __ day of _20_, made an alleged equalization of assessments of the county which is unjust and inequitable for the following reasons:
(Add specific allegations as to the facts supporting the claim that the equalization is unjust and inequitable. Each subparagraph shall contain, so far as practicable, a single allegation, and shall be separately and consecutively lettered [e.g., subparagraph (a) (b), etc.]. Vagueness shall be avoided so that the respondents may be fully informed of those matters which the complainant intends to prove.)
3. That annexed hereto, made a part hereof and marked Exhibit “A” is a true copy of the equalization table complained of and statement of the aggregate assessed valuation of taxable real property in each city and town within the county.
4. That annexed hereto, made a part hereof and marked Exhibit “B” is a statement of the amount of county taxes paid or payable in each city and town within the county.
or
4. A statement of the amount of county taxes paid or payable in each city and town is not currently available but will be submitted no later than the date of hearing in this matter.
5. That in the opinion of your (complainant) (complainants) injustice has been done to the taxpayers of the (town) (city) of ____by the act or decision of the (county legislature) (board of supervisors) (commissioners of equalization) (county tax commission) on behalf of whom this complaint is made.
Wherefore, your (complainant) (complainants) (prays) (pray) that said equalization so made as aforesaid by said (county legislature) (board of supervisors) (commissioners of equalization) (county tax commission) be annulled and set aside, and that a new, equitable and just equalization be made by the State Board of Real Property Tax Services and that the aggregate corrected value of the real property of each city and town of the county be corrected accordingly and that such other order and relief be granted as may be by law provided.
Dated at __this
_ day of _, 20_
________
________
________
________
STATE OF NEW YORK
County of ____ss.:
______, being duly sworn, says that (he) (she) (they) (is) (are) the (complainant) (complainants) named in and who subscribed the foregoing complaint; that (he has) (she has) (they have) read the same and (knows) (know) the contents thereof and that the same is true of (his) (her) (their) knowledge except as to the matters therein stated to be alleged on information and belief and that as to those matters (he) (she) (they) (believes) (believe) it to be true.
Sworn to before me this __
day of __, 20_
________
(Notary Public) (Commissioner of Deeds)
________
________
________
EXHIBIT “A”
(True copy of equalization table complained of and a statement of the aggregate assessed valuation of the taxable real property in each city and town within the county.)
EXHIBIT “B”
(True copy of statement of the amount of county taxes paid or payable in each city and town within the county.)
NOTICE OF HEARING
 
STATE OF NEW YORK
 
Index
State Board of Real Property Tax Services,
 
ss.:
 
No.:
In the Matter of the Review of the Equalization made by the (County Legislature) (Board of Supervisors) (Commissioners of Equalization) (County Tax Commission) of the County of __ in __, 20_; upon complaint of __(name of complainant or complainants) of the (town) (city) of ________
You will please take notice that the above complaint will be heard at ______ on the __ day of __, 20_
To: Clerk of Board of Supervisors,
 
STATE BOARD OF REAL
PROPERTY TAX SERVICES
County of____;
Complainant
____
;
 
By ________
Chief Executive Officer, each city
and town within county.
Dated: ______
20 CRR-NY 8187-2.2
Current through February 28, 2023
End of Document