The procedural process in the State of New York is governed by the Real Property Tax Law (RPTL). There is a limited filing period in each and every year in which to file an administrative grievance to review the assessment set by the local assessor and then a specific period of time in which to file a judicial petition where (which is usually the case) the assessor does not satisfactorily reduce the assessment in response to the administrative grievance. The filing period is not uniform in New York and varies in each taxing jurisdiction. Failure to file on time is jurisdictional and the courts do not excuse late filing.
Posted in: Tax Certiorari