Correction of Assessment Errors by DOF

Adopted Rules: Closed to Comments

Effective Date: 
Thursday, June 16, 2016
Agency:
Download Copy of Adopted Rule (.pdf): 

STATEMENT OF BASIS AND PURPOSE

 

Section 11-206 of the Administrative Code of the City of New York gives the Commissioner of the Department of Finance the ability to correct any assessment or tax which is erroneous due to a clerical error or error in description. Historically, the authority granted under section 11-206 has been exercised narrowly, leaving unaddressed many categories of errors that could be corrected under this section.  This rule significantly expands the categories of errors for which the Department of Finance will offer an opportunity to correct. Corrections would apply going forward, but could also apply to errors occurring up to six years prior to the date an application for a correction is submitted.  These rules also specifically outline the types of errors that are correctible under section 11-206.  A correction made according to this section is separate and apart from an appeal to the Tax Commission.

 

The rule sets forth:

·       the types of assessment errors that are considered clerical errors and errors in description and that may be corrected administratively 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.

·       the procedures to request administrative review of assessment errors.