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This entry was published on 2014-09-22
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Prohibition against change in assessment following litigation
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 7, TITLE 1
§ 727. Prohibition against change in assessment following litigation.
1. Except as hereinafter provided, and except as to any parcel of real
property located within a special assessing unit as defined in article
eighteen of this chapter where an assessment being reviewed pursuant to
this article is found to be unlawful, unequal, excessive or
misclassified by final court order or judgment, the assessed valuation
so determined shall not be changed for such property for the next three
succeeding assessment rolls prepared on the basis of the three taxable
status dates next occurring on or after the taxable status date of the
most recent assessment under review in the proceeding subject to such
final order or judgment. Where the assessor or other local official
having custody and control of the assessment roll receives notice of the
order or judgment subsequent to the filing of the next assessment roll,
he or she is authorized and directed to correct the entry of assessed
valuation on the assessment roll to conform to the provisions of this

2. An assessment on property subject to the provisions of subdivision
one of this section may be changed on an assessment roll where:

(a) There is a revaluation or update of all real property on the
assessment roll;

(b) There is a revaluation or update in a special assessing unit of
all real property of the same class;

(c) There has been a physical change (improvement) to the property;

(d) The zoning of such property has changed;

(e) Such property has been altered by fire, demolition, destruction or
similar catastrophe;

(f) An action has been taken by any office of the federal, state or
local government which caused a discernible change in the general area
where the property is located which directly impacts on property values;

(g) There has been a change in the occupancy rate of twenty-five
percent or greater in a building located on a property which is not
eligible for an assessment review under title one-A of this article
(small claims assessment review);

(h) The owner of the property becomes eligible or ineligible to
receive an exemption; or

(i) The use or classification of the property has changed.

3. No petition for review of the assessment on such property shall be
filed while the provisions of subdivision one of this section are
applicable to such property.