NY S03683

Requires respondents in real property tax assessment court cases in cities with 1 million+ population (New York City) to disclose the assessing method, capitalization rate, and any other data or formulas used to determine property valuation

Disclosure must be included in the answer or notice served to the petitioner within 40 days after service of a note of issue

Applies to both new proceedings commenced after the effective date and proceedings already pending

For pending cases where the disclosure deadline has already passed, disclosure must be made within 30 days of the act's effective date

Petitioners in pending cases receive a 30-day continuance after receiving disclosures to review and submit or modify documents, evidence, or motions