* § 499-pppp. Final determination of assessment ceiling; certificate.
1. After the hearing provided in section four hundred ninety-nine-oooo
of this title, the commissioner shall finally determine the assessment
ceiling for the local public utility mass real property of each local
public utility mass real property owner situated in each assessing unit.

2. Notwithstanding that a complaint may not have been filed with
respect to a tentative determination of an assessment ceiling, the
commissioner shall give effect to any special equalization rate
established pursuant to section twelve hundred twenty-four of this
chapter prior to the date for the final determination of the assessment
ceiling.

3. No later than ten days before the last date prescribed by law for
the levy of taxes, the commissioner shall file a certificate setting
forth each assessment ceiling as finally determined with the assessor of
the appropriate assessing unit or the town or county assessor who
prepares a copy of the applicable part of the town or county assessment
roll for village tax purposes as provided in subdivision three of
section fourteen hundred two of this chapter. The commissioner shall, at
the same time, transmit to each owner of local public utility mass real
property for which such ceiling has been determined a duplicate copy of
such certificate.

4. (a) Any final determination of an assessment ceiling by the
commissioner pursuant to subdivision one of this section shall be
subject to judicial challenge by an owner of local public utility mass
real property or a local assessing jurisdiction in a proceeding under
article seven of this chapter; provided however, the time to commence
such proceeding shall be within sixty days of the issuance of the final
assessment ceiling certificate and all questions of fact and law shall
be determined de novo. Any judicial proceeding shall be commenced in the
supreme court in the county of Albany or the county agreed upon by the
parties in which the local public utility mass real property is located.

(b) Nothing in this section shall preclude a challenge of the assessed
value established by a local assessing jurisdiction with respect to
local public utility mass real property as otherwise provided in article
seven of this chapter, provided however that:

(i) Upon motion of the local assessing jurisdiction, such challenge
shall be consolidated with the challenge to the final assessment ceiling
commenced pursuant to this subdivision and litigated in the venue
specified by this subdivision.

(ii) In any proceeding initiated by an owner of local public utility
mass real property challenging an assessed value established by a local
assessing jurisdiction for local public utility mass real property, the
final certified assessment ceiling established pursuant to subdivision
one of this section, and the evidence submitted in connection therewith,
may be considered by the court when determining the merits of the
challenge to the assessed value established by the assessing unit.

(iii) In such a proceeding, the local assessing jurisdiction, upon
request to the local public utility mass real property owner, shall be
provided with a copy of the portion of the annual report provided to the
commissioner under section four hundred ninety-nine-rrrr of this title
that directly relates to the local public utility mass real property
located within the local assessing jurisdiction, provided that:

(A) Such report, or the applicable portion thereof, need only be so
provided if (1) the property at issue in the proceeding is property to
which an assessment ceiling applies, and (2) the assessed value
established by the assessing unit for the property is no greater than
the assessment ceiling set for the property by the commissioner.

(B) Notwithstanding any other requirements of law to the contrary, the
annual report or portion thereof so provided shall be treated by the
local assessing jurisdiction as confidential in all respects, and shall
not be published or otherwise disclosed to any person or agency, except
that such report may be shared with persons who are providing the local
assessing jurisdiction with legal or appraisal services in connection
with the litigation, in which case such persons shall be likewise
obliged to treat such report as confidential in all respects, and except
that such report may be offered into evidence in the litigation, subject
to its admissibility being determined by the court. If ruled admissible,
the owner of public utility mass real property may move the court for an
order directing that the portion of the record containing such report,
or the applicable portion thereof, not be made available for public
inspection or disclosure. If such a motion is made, the local assessing
jurisdiction shall be deemed to consent thereto.

(C) If the local public utility mass real property owner is required
by this subparagraph to provide to the local assessing jurisdiction such
report, or the applicable portion thereof, but it fails to do so within
thirty days of such a request, the proceeding shall be dismissed.

* NB Repealed January 1, 2027