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Correcting Property Assessment Clerical Errors. new York City.
Correcting Property Assessment Clerical Errors.
By Mathew Joseph.
In New York City appeals to the Tax Commission, request for review with the Finance department and other complaints regarding real property assessments have deadlines for filing. But the application for correction of clerical errors (CER) can be filed year around. The market values and assessed values of properties are based on the description of the properties on file with the New York City Department of Finance. It is a good idea to check the records periodically to make sure that the information on file with the Assessor's office is correct. You can do this by verifying the information on the Notice of property Value which is sent every year in January or checking the assessment roll. If there are any errors file an application with the assessment department. Errors going back six years can be corrected if proven by submitting documents like certificate of occupancy, surveys, copy of the tax maps, meats and bounds of the property etc. The following are some of the errors which can be corrected.
Clerical Errors:
Transcription errors, Computational errors, Failure to process partial exemption. Computer programming or inputting error resulting in value different than intended by assessor, all other clerical errors defined in subdivision two of section 550 of the Real Property Law.
Errors in Description:
Incorrect tax classification due to an inventory error. Physical change to the property was not reflected or reflected incorrectly on the assessment roll. Physical change is put on the assessment roll when no physical change was actually done to the property. Equalization changes erroneously put on an assessment roll as a physical change. Assessment reflecting building during construction erroneously not removed from the assessment roll. Incorrect entry on the assessment roll of the assessed value of an improvement which was destroyed or removed prior to the taxable status date. Incorrect entry on the assessment roll of the assessed value of an improvement which was not in existence, or which was present on a different parcel. Assessment based on incorrect square footage.
Assessment based upon incorrect number of units. Incorrect building class that affected assessed value. Incorrect calculation of transitional assessment or statutory limitation on assessment increases. Incorrect merging or dividing of a property lot. Land incorrectly deemed developable. Improper notification of a change in value reflected on a Revised Notice of Property Value.
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The application and instructions are available on the department of Finance's website, www.nyc.gov/finance under property. You can find it under the Request for Administrative Review (Clerical Error Remission) page.
The address to submit the application is, New York City Department of Finance Property Division, Administrative Review, 66 John Street. 12 Floor, New York, NY 10038. You can submit the application online also. Make sure to include all supporting documents.
Mathew Joseph is a real estate tax consultant. He can be reached at 929-393-5773 or at realtorplus1@yahoo.com.
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