NY A10627

Extends the deadline for filing real property tax assessment grievances due before July 15, 2020 to July 15, 2020 for municipal corporations that adopt a local law, ordinance, or resolution authorizing the extension.

Changes to tentative or final assessment rolls or tax rolls resulting from the extension shall be treated as errors and corrected under sections 552, 553, and 554 of the real property tax law.

Requires assessors to mail written notice of grievance denials to property owners and participating municipalities, allowing property owners to file complaints with the board of assessment review within a timeframe set by local law.

Mandates the board of assessment review reconvene within 45 days of receiving a complaint to hear appeals and provide written notice of determination to both the assessor and property owner.

Allows applicants to commence proceedings under article 7 of the real property tax law within 30 days of the appeal determination, with sections 727 and 739 of the real property tax law not applying to such proceedings.