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Volume 1 - Opinions of Counsel SBEA No. 92

Opinions of Counsel index

Assessment review (application) - Real Property Tax Law, § 512:

An application for assessment review may be mailed to the assessors’ office, but the taxpayer’s failure to appear before the board of review, upon their request, in order to answer material questions, may jeopardize his right to subsequent judicial review.

We have received an inquiry as to whether an application for assessment review may be sent to the assessor’s office by registered mail.

Section 512 of the Real Property Tax Law provides that complaining taxpayers may file a complaint with the assessors at any time prior to the meeting of the board of assessment review or with the board of assessment review on grievance day.

An application for review of an assessment may be mailed. However, if the board of review requests the taxpayer’s personal appearance in order to examine him and take further proofs, his failure to appear and answer material questions may jeopardize his rights to subsequent judicial review.

January 6, 1972