Correction of Assessment Errors by DOF

Proposed Rules: Closed to Comments (View Public Comments Received:6)

Agency:
Comment By: 
Thursday, March 31, 2016
Download Copy of Proposed Rule (.pdf): 

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. 

Public Hearing
Subject: 

Correction of Assessment Errors by DOF

Public Hearing Date: 
Thursday, March 31, 2016 - 11:00am
Contact: 

Mail: NYC Dept. of Finance, Legal Affairs, 345 Adams Street, 3rd Floor, Brooklyn, NY 11201, Attn. Timothy LaRose
Fax: 718 403-3650, Attn. Timothy LaRose

Location: 
NYC Dept. of Finance, Legal Affairs
345 Adams Street, 3rd Floor
Brooklyn, NY 11201