Correction of Assessment Errors by DOF
Proposed Rules: Closed to Comments (View Public Comments Received:6)
STATEMENT OF BASIS AND PURPOSE
The purpose of this rule is to clarify the types of assessment or tax errors subject to administrative review by the New York City Department of Finance pursuant to Section 11-206 of the Administrative Code of the City of New York. This section grants the Commissioner of the Department of Finance the right to correct any assessment or tax which is erroneous due to a clerical error or error in description.
The proposed rule sets forth:
the types of assessment errors that constitute clerical errors and errors in description and that are subject to administrative correction by the New York City Department of Finance, including specific examples, as well as the types of errors that are not subject to administrative correction.
administrative review procedures to request administrative review of assessment errors.
Property owners are not restricted as to when they can submit applications for administrative review, but refunds will only be issued for periods commencing after the Department of Finance has been notified of the error. Issues that had been or are being challenged at the New York City Tax Commission or in a court proceeding are not subject to administrative review.