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Volume 2 - Opinions of Counsel SBEA No. 7

Opinions of Counsel index

Board of assessment review (alternative hearing dates ) - Real Property Tax Law, §§ 508(2), 1524(2):

Alternative grievance hearing dates may be granted to a corporate owner of real property located in more than one city or town, upon application filed with the appropriate local assessor or town or city clerk.

Our opinion has been requested as to whether, in light of Article 15-A of the Real Property Tax Law, the new local boards of assessment review must continue to provide alternative hearing dates for certain property owners pursuant to section 508(2).

Section 1524 (effective October 1, 1971) generally requires cities and towns to appoint independent boards of assessment review. Subdivision 2 of said section provides, in part, that such boards “. . . shall have all of the powers and duties imposed by law on boards of review. . . .”

Therefore, section 508 remains in effect, and corporate owners of real property located in more than one city or town may, on or before the third Tuesday in June, petition the board of assessment review for an alternative grievance hearing date. Such alternative date must be subsequent to the third Tuesday in June, but not later than the fifteenth of July.

In order to obtain the alternative dates, applications for same should be forwarded to the board of assessment review of the appropriate towns and/or cities, addressed in care of the local assessor or the town or city clerk.

May 2, 1972