§ 523-b. Assessment review commission. 1. The county of Nassau acting
through its local legislative body is hereby authorized and empowered to
adopt the following as an alternative to section five hundred
twenty-three of this title.

2. (a) There shall be an assessment review commission to consist of
nine commissioners who shall be appointed by the county executive
subject to approval of the legislature, for a term of five years except
as specified in paragraph (c) of this subdivision. One commissioner
shall be designated chairman and shall serve for a term of three years.
Each commissioner shall have at least five years business experience in
the field of real estate or real estate law or experience in a public
agency or municipal department and shall attend such training courses as
shall be prescribed by the commissioner pursuant to section five hundred
twenty-three of this title. No more than six commissioners shall at any
one time be enrolled voters of the same political party.

(b) The members of the board of assessment review serving immediately
prior to the creation of the assessment review commission shall be
appointed to initial terms as commissioners of the assessment review
commission.

(c) The terms of the nine commissioners first appointed pursuant to
this section shall be two members for one year, two members for two
years, two members for three years, two members for four years, and one
member for five years.

(d) The assessment review commission shall be charged with the duty of
reviewing and correcting all assessments of real property made pursuant
to the provisions of title one of this article.

(e) The compensation for the commissioners of the assessment review
commission shall be determined and fixed by resolution of the local
legislative body.

3. (a) Every commissioner shall exercise such other powers and duties
as the chairman may from time to time assign to such commissioner. The
chairman may, at his or her discretion, permit individual commissioners
to hear and determine complaints filed in accordance with this section.

(b) Such commission shall recommend to the local legislative body any
necessary regulations of the commission, the rules of procedure of the
commission and rules for conduct of the commission not inconsistent with
the provisions of this chapter. The local legislative body shall adopt
any such rules and regulations as it deems necessary.

(c) The commission shall have the power, within the limits of the
appropriation made by the local governing body, to employ or contract
with such appraisers and other employees as may be necessary in the
performance of the duties of the commission. However, any contract which
exceeds a term of one year or is for an amount in excess of twenty-five
thousand dollars shall be subject to such approval as the local
legislative body shall deem to be necessary. Similarly, no person, firm
or entity shall be awarded any contracts the aggregate amount of
expenditures under which exceeds one hundred thousand dollars over any
one year period without such prior approval.

(d) Commissioners and others appointed to the assessment review
commission shall be required to disclose on a form prescribed by the
commissioner any direct or indirect interest in a property for which a
complaint has been filed. Such disclosure shall be filed with the
chairman of the board of assessors of the taxing district for which they
serve, on or before the date when the commission submits the statement
of assessment changes pursuant to subdivision three of section five
hundred twenty-five of this title. Any member of a commission who
knowingly and intentionally fails to disclose such interest shall be
subject to a civil fine of two hundred fifty dollars for each such
omission with respect to property for which a complaint has been filed.
The chairman of the board of assessors of the assessing unit may recover
in the name of such assessing unit in a civil action commenced in any
court of competent jurisdiction such civil penalty in addition to any
actual damages incurred by the assessing unit. Any recovery shall be
deposited to the general fund of the assessing unit. For purposes of
this subdivision, a member of the assessment review commission shall be
deemed to have a direct or indirect interest in any property for which a
complaint has been filed when the member, spouse, or any of his or her
minor children:

(i) is the owner of such property; or

(ii) is an officer, director, partner or employee of an entity which
is an owner or lessee of such property; or

(iii) is an officer, director, partner or associate of a law firm or
real estate firm which has a financial interest with the owner or lessee
of such property; or

(iv) legally or beneficially owns or controls stock of a corporation
which is an owner or lessee of such property, provided, however,
ownership of stock shall not constitute an interest where such stock is
listed on a major stock exchange or is sold on the over the counter
market and the value thereof is less than ten thousand dollars.

4. The assessment review commission may appoint a secretary who shall
perform such confidential duties and such other duties as are necessary
to enable the assessment review commission to properly and efficiently
carry out the provisions of this title. All appraisal support personnel
shall have a minimum of three years of professional appraisal
experience. The compensation of the secretary and such appraisal support
personnel shall be fixed by the local legislative body.

5. The chairman, a commissioner or their representatives may, when
accompanied by the petitioner, enter upon real property and into
buildings and structures upon notice by certified or registered mail to
the petitioner, after the filing of the complaint in accordance with
this section, to ascertain the character of the property. The chairman
or commissioner may designate persons to act on the commission's behalf
for the purposes of this subdivision. The willful failure, neglect or
refusal by the person whose real property is assessed, or his or her
agent or representative, to permit such entry upon real property and
into buildings and structures may, in the discretion of the commission,
result in the denial of the complaint filed with the commission thereby
denying administrative review and relief.

6. Application for correction of assessment for taxation. (a) During
the period from January second through March first, any person or
corporation claiming to be aggrieved by the assessment of real estate
may apply for correction of such assessment. Such application shall be
duly verified by a person having personal knowledge of the facts stated
therein, provided that if the application is signed by someone other
than the person or an officer of the corporation claiming to be
aggrieved, the application must be accompanied by a duly executed power
of attorney or authorization or as otherwise prescribed by the rules and
regulations of the commission.

(b) The grounds for reviewing an assessment shall be as prescribed in
subdivision two of section five hundred twenty-four of this title.

(c) The application with respect to an assessment shall be on state
approved forms prescribed by the commission, and shall contain an
estimate of the value of the property, a statement specifying the
grounds for review, and the reduction in assessed valuation or taxable
assessed valuation or change in class designation or allocation of
assessed valuation sought. Any form prescribed by the commission shall
be available not less than ninety days prior to the publication of the
tentative assessment roll. The commission shall allow the correction of
errors and omissions in otherwise duly completed applications, including
applications made on state prescribed or approved forms other than the
forms currently prescribed by the commission.

(d) The filing of a completed application in the manner and form
adopted shall be a prerequisite to the review by the commission and to
the review of a final determination of the commission as provided in
this section. Where an application is determined to be defective, the
commission shall notify the applicant of such defect or defects, and
provide him or her with the opportunity to cure such defect or defects
within thirty-five days from the date of the mailing of the notice. If
the defects are not cured after the expiration of such thirty-five day
period, the defective application shall be dismissed by the commission
thereby denying administrative review and relief.

(e) For income producing real property, when an application is
submitted by an applicant for correction of assessment for taxation, all
income received or accrued and all expenses paid or incurred in the real
estate operation of the property, shall be submitted and filed as
prescribed by the rules of the commission. Such statements with respect
to income received or accrued and expenses paid or incurred shall be
provided as a condition precedent to a review of the application. If no
such statement is provided with the application, the commission shall
not grant a hearing or make an adjustment to the assessment for any
years under review otherwise than in accordance with the provisions of
this article. The failure to provide such statements may in the
discretion of the commission result in a dismissal of the application
thereby denying administrative review and relief.

(f) The commission may provide for electronic filing of applications.
An application shall be timely filed if on or before the date specified
in paragraph (a) of this subdivision it is delivered or mailed to the
office of the commission or transmitted by electronic means adopted by
the commission.

(g) For purposes of this section, the "applicant" shall be the owner
or other person aggrieved by the assessment. Whenever the commission is
to provide a notice to the applicant it shall provide such notice to the
attorney for the applicant if the applicant is represented by counsel
or, if not so represented, then to the applicant or an agent designated
in the application. The commission may, with the consent of the
applicant or the applicant's attorney or agent, transmit notices and
accept responses to notices by electronic means, in which event
references in this section to mailing of notices or receiving responses
to notices shall be deemed to include transmission by such electronic
means.

(h) For purposes of this section, any application, notice or response
made by mail shall be deemed made when mailed, as evidenced by the
postmark, and any application, notice or response made by electronic
means adopted by the commission shall be deemed made when transmitted.
The term "mail" shall include delivery by a designated delivery service,
as defined in this paragraph, and the term "postmark" shall include any
date recorded or marked by such service in the manner described in
section seventy-five hundred two of the internal revenue code. The term
"designated delivery service" shall mean a delivery service designated
by the secretary of the treasury of the United States pursuant to
section seventy-five hundred two of the internal revenue code, subject
to any withdrawals and additions made pursuant to subparagraph (A) of
paragraph two of subsection (a) of section six hundred ninety-one of the
tax law.

7. (a) The commission shall meet throughout the year and may
reasonably compel the attendance of witnesses, administer oaths or
affirmations and examine applicants and other witnesses under oath. If
the person whose real property is assessed, or his or her agent or
representative, shall willfully neglect or refuse to attend and be so
examined, or to answer any question put to him or her relevant to the
application or assessment, such person shall not be entitled to any
reduction of the assessment subject to the application. Minutes of the
examination of every person examined upon the hearing of any application
for correction shall be taken and filed with the commission. The
authorized representative of the board of assessors shall have the right
to be heard on any application for correction and his or her remarks
with respect to any application for correction shall be recorded in the
minutes of the commission. All oral and written testimony taken by the
commission, by a commissioner, or by an employee of the commission
authorized to take testimony on applications shall constitute part of
the record of the proceedings upon an assessment. The commission may act
on applications and make determinations on assessments as a body or
through a commissioner or hearing officer authorized by the commission.
As used in this section, "commission" shall mean, as appropriate, the
assessment review commission or a commissioner or hearing officer
authorized by the assessment review commission to act pursuant to this
section.

(b) The commission shall determine the final assessed valuation or
taxable assessed valuation, or the actual assessment or transition
assessment, or the proper class designation of the real property of each
applicant. The final assessed valuation or taxable assessed valuation of
real property may be the same as or less than the original assessment
or, if determined to be unlawful, the same shall be ordered stricken
from the roll or where appropriate entered on the exempt portion of the
roll. If it is determined that the real property is misclassified, the
correct class designation or allocation of assessed valuation shall be
entered on the roll by the board of assessors.

* 8. The final determination of the commission upon applications for
the correction of an assessment already heard shall be rendered not
later than the tenth day of March in the year following the year in
which the tentative assessment roll is published, or such later date as
may be permitted by the board of assessors, in order that the final
assessment roll may be prepared for publication on the first business
day in April; provided, however, that the commission may continue to
take testimony and render determinations on applications subsequent to
March tenth. The board of assessors, upon receipt of such determination,
shall correct its assessment rolls. The receiver of taxes of any town in
which the property is situated shall issue corrected tax bills in
accordance with such determination within thirty days after entry of a
final determination by the commission.

* NB Effective until June 30, 2024

* 8. The final determination of the commission upon applications for
the correction of an assessment already heard shall be rendered not
later than the tenth day of March in the year in which the tentative
assessment roll is published, or such later date as may be permitted by
the board of assessors, in order that the final assessment roll may be
prepared for publication on the first business day in April; provided,
however, that the commission may continue to take testimony and render
determinations on applications subsequent to March tenth. The board of
assessors, upon receipt of such determination, shall correct its
assessment rolls. The receiver of taxes of any town in which the
property is situated shall issue corrected tax bills in accordance with
such determination within thirty days after entry of a final
determination by the commission.

* NB Effective June 30, 2024

9. Pursuant to subdivision eight of this section, the commission may
determine the issues relating to the grievance and resolve the current
and the immediately previous two tax years' outstanding assessments
challenges in accordance with this article and may enter into
stipulations and, where necessary, judgments with notice of entry in
settlement of such challenges. If the tax shall have been paid, the
county treasurer is authorized to refund any excess tax paid, with
interest thereon. A determination of the commission shall have the same
effect as an order of a court of competent jurisdiction for purposes of
any act authorizing the issuance of debt instruments for the financing
of tax refunds.

10. On or before April first, each year the commission shall mail to
each applicant, who has filed an application for the correction of the
assessment, a notice of the commission's determination of such
applicant's assessment. Such notice shall also contain the statement as
to the final determination of the assessment review commission, or a
statement that the commission has not yet made a determination as to the
final assessed valuation which shall be made as soon as the petitioners
application is reviewed or heard. If the applicants property is a
property defined in subdivision one of section eighteen hundred two of
this chapter as "Class 1", the commissions determination shall contain
the statement: "If you are dissatisfied with the determination of the
Assessment Review Commission and you are the owner of a one, two or
three family residential structure or residential real property not more
than three stories in height held in condominium form of ownership,
provided that no dwelling unit therein previously was on an assessment
roll as a dwelling unit in other than condominium form of ownership, and
you reside at such residence, you may seek judicial review of your
assessment either under title one of article seven of the real property
tax law or under small claims assessment review law provided by title
one-A of article seven of the real property tax law." Such notice shall
also state that the last date to file petitions for judicial review and
the location where small claims assessment review petitions may be
obtained.

Each applicant that has filed an application of a property as defined
in subdivision one of section eighteen hundred two of this chapter as
"Class 2", "Class 3" or "Class 4", shall receive a notice as to the
final determination of the assessment review commission or a statement
that the commission has not yet made a determination as to the final
assessed valuation which shall be made as soon as the petitioners
application is reviewed or heard. Such applicants determinations shall
contain the statement: "If you are dissatisfied with the determination
of the Assessment Review Commission you may seek judicial review of your
assessment under title one of article seven of the real property tax
law." Such notice shall also state the last date to file petitions for
judicial review. A final determination when rendered shall contain the
same statement. Failure to mail any such notice or failure of the
applicant to receive the same shall not affect the validity of the
assessment.

11. A proceeding to review or correct on the merits any final
determination of the assessment review commission may be had as provided
by law, and if brought to review a determination mentioned in
subdivision seven of this section must be commenced on or before the
last business day of April after final completion and filing of the
assessment roll containing such assessment, as provided in appropriate
provisions of this chapter or within thirty days after notice of a final
determination has been made and sent to the applicant.

12. If any part or provision of this section or the application
thereof to any person, entity or circumstance shall be adjudged invalid
by any court of competent jurisdiction, such judgment shall be confined
in its operation to that part, provision or application of this section
directly involved in the controversy for which such judgment was
rendered and shall not be deemed to affect or impair the validity of the
remainder of this section to the application thereof to other persons,
entities or circumstances.