Title 21: Tax Commission

Chapter 1: General

§ 1-01 Scope.

This title shall govern the disposition of all applications to the Tax Commission for correction of tentative real property tax assessments.

§ 1-02 Intent.

This title is intended to provide the public with a system of administrative review of applications protesting tentative real property tax assessments.

§ 1-03 Definitions.

Unless the context requires otherwise, the definitions contained in this rule apply.

Administrative Code. “Administrative Code” means the Administrative Code of the City of New York.

Applicant. “Applicant” means the person or entity applying for review of an assessment who is named as the applicant on the application form as filed or amended.

Application. “Application” means application for administrative review by the Tax Commission of a tentative real property tax assessment set by the Department of Finance.

Business day. “Business day” means any day other than a Saturday, Sunday, or a legal holiday of the City of New York.

Calendar page. “Calendar page” means a listing, in calendar format, of the applications filed by a group representative for which hearings will be conducted at the same time.

Charter. “Charter” means the New York City Charter.

Counsel. “Counsel” means the Counsel to the Tax Commission.

Department of Finance. “Department of Finance” means the Department of Finance of the City of New York.

Deferral of review or defer review. “Deferral of review” or “defer review” means that the application shall receive Tax Commission review in the year following its filing, provided there is a valid proceeding for judicial review of the assessment pending.

Discontinuance of review or discontinue review. “Discontinuance of review” or “discontinue review” means the discontinuance of review of an application because of a procedural defect without reaching the merits of the claims presented, as provided in 21 RCNY § 4-03.

Emergency. “Emergency” means an unforeseeable event that prevents an applicant or representative from appearing at a hearing on an application, such as an illness of the representative, the self-represented applicant or a family member for whose care such representative or applicant is responsible, or the death of a representative’s or applicant’s family member.

Form. “Form” means a form published by the Tax Commission.

Group representative. “Group representative” means, except as otherwise provided in 21 RCNY § 2-05, a person or firm who is designated as the representative on three or more applications and is assigned a group number by the Tax Commission.

Hearing officer. “Hearing officer” means a person whom the President designates to review and determine applications.

Net lease. “Net lease” means a lease of the entire property where, in addition to rent, the lessee is obligated to pay all property charges, such as taxes, insurance and maintenance.

President. “President” means the President of the Tax Commission.

Representative. “Representative” means the person or firm, including any individual within the firm whom the firm designates, who is designated by the applicant to appear in support of an application in accordance with chapter two of this title.

Self-representated applicant. “Self-represented applicant” means an applicant who is representing himself or herself with respect to an application.

Tax Commission. “Tax Commission” means the Tax Commission of the City of New York.

Tax Commission’s Office. “Tax Commission’s Office” means the Tax Commission’s main office in Manhattan.

Chapter 2: Representation

§ 2-01 General.

(a)  An applicant may be self-represented or may be represented by a representative. Any individual or firm authorized by an applicant may act as his or her representative unless that individual has been suspended from practice before the Tax Commission.

2. Only natural persons may be self-represented. All other applicants, including without limitation corporations and partnerships, must be represented by a representative.
3. On the application, the applicant shall state that the applicant will be self-represented or shall designate a representative.
4. On the form prescribed for such purpose, the applicant shall notify the Tax Commission of any of the following changes in representation:

   (1) where the applicant is represented and wants to change representatives or become self-represented; or

   (2) where the applicant is self-represented and wants to designate a representative.

5. An applicant who is not self-represented shall communicate with the Tax Comission only through the applicant’s representative with respect to an application.
6. Representation of an applicant before the Tax Commission encompasses all presentations, both oral and written, including but not limited to, preparing and filing applications and other documents, corresponding and communicating with the Tax Commission, and appearing at hearings.

§ 2-02 Standards of Conduct and Integrity for Representatives and Self-Represented Applicants.

(a)  Representatives and self-represented applicants shall observe in good faith the law governing the administrative review of assessments, this title, and forms and instructions.

2. Representatives and self-represented applicants shall exercise due diligence in:

   (1) learning and observing applicable statutes, rules, and instructions governing the disposition of applications before the Tax Commission;

   (2) adhering to schedules for appearances;

   (3) preparing or assisting in the preparation of, approving, and filing forms, documents, and other papers relating to applications; and

   (4) determining whether their oral and written arguments and representations to the Tax Commission are correct.

3. A representative who knows or has reason to believe that an applicant has made a factual error in or omission from an application or other document submitted to the Tax Commission shall advise the applicant promptly of such error or omission. The representative shall urge the applicant to correct the error and promptly submit the corrected information. If the applicant refuses to do so, the representative shall withdraw from representation regarding the application where continued representation would violate this section or the applicable code or rules of professional conduct prescribed for the representative’s profession.
4. Representatives and self-represented applicants shall not file an application, submit a document, or present testimony or other evidence that is obviously false or that the representative or applicant knows or has reason to believe is false or fraudulent or contains false information.
5. Representatives and self-represented applicants shall not make any representation or fail to disclose any fact in any situation where such representative or applicant knows or has reason to know such representation or failure to disclose will mislead the Tax Commission.
6. Representatives and self-represented applicants shall not present a demand or an opinion of fact or law to the Tax Commission at a hearing unless the representative or applicant holds it in good faith and can support it on reasonable grounds.
7. An application shall not advance a claim unwarranted under existing law, unless supported by a good faith argument for extension, modification or reversal of existing law.
8. A representative shall not sign an application in the name of the applicant. A representative signing an application pursuant to a written power of attorney must sign in the representative’s own name.
9. Representatives and self-represented applicants shall exercise due diligence in ascertaining and reporting to the Tax Commission transactions concerning the property occurring after an application is filed until the application is determined or an offer (if any) is accepted, whichever occurs later. Such transactions include: (1) any transfer of the property under review; (2) any transfer of an ownership interest in the property; or (3) the execution of a contract to transfer the property.
10. Representatives and self-represented applicants shall not request hearings on applications which in the exercise of due diligence and good faith they know are ineligible for review pursuant to law or this title.
11. Representatives and self-represented applicants shall not attempt to initiate conversations or correspondence about particular cases with the hearing officer before or after the hearing. At the hearing, representatives and self-represented applicants shall discuss the scheduled matters only. Representatives and self-represented applicants shall not telephone or write the hearing officer of other employees of the Tax Commission before or after the hearing with additional argument or information. Unless directed by the hearing officer, after the hearing additional material or argument shall not be submitted to supplement an application. After a hearing, correspondence on particular applications, if any, shall be addressed to the Director of Appraisal and Hearings of the Tax Commission.
12. Upon the request of the Tax Commission, representatives and self-represented applicants shall make inquiry, obtain information, check facts about use, occupancy or physical description of the property under review, or resolve any factual discrepancies arising from an application. If such information is privileged or impossible to furnish, the representative or self-represented applicant can submit, on or before the date such information is due, a written statement explaining why the information cannot be provided.
13. Before commencing or causing to be commenced assessment review proceedings in court, representatives and self-represented applicants shall confirm that an application for review of the assessment was timely filed at the Tax Commission.
14. Representatives and self-represented applicants shall not attempt to influence or offer or agree to attempt to influence any hearing officer or employee of the Tax Commission by the use of threats, false accusations, duress or coercion, a promise of advantage, or the bestowing or offer of any gift, favor or thing of value. A representative or self-represented applicant shall report promptly any such acts of which the representative or self-represented applicant is aware to the New York City Department of Investigation.
15. Representatives before the Tax Commission shall carry on their representation in accordance with the applicable code or rules of professional conduct prescribed for their profession. The Tax Commission may require a representative to furnish a statement, under oath, detailing the circumstances of the representative’s engagement regarding an application, subject to limits of any applicable evidentiary privilege.
16. Representatives shall not engage in contemptuous conduct in practicing before the Tax Commission, including, but not limited to, using abusive language, making false or misleading accusations or statements, either intentionally or negligently, or persistently disregarding Tax Commission rules or written instructions, either intentionally or negligently.
17. Before a representative may represent an applicant before the Tax Commission, he or she shall register with the Tax Commission. Such registration shall be on a form prescribed by the Tax Commission and shall include an acknowledgement by the representative of his or her agreement to observe Tax Commission rules and instructions in good faith and with due diligence. Such registration shall be renewed annually and updated in accordance with the instructions of the Tax Commission.
18. The Tax Commission may deny or defer review of an application or withdraw an offer affected by a representative’s or applicant’s failure to comply with a rule in this title or a written instruction.
19. After providing the representative with notice and an opportunity to be heard, the Tax Commission may suspend for up to five years from practice before the Tax Commission on all or some applications or may censure any representative who fails to comply with a rule in this section. Upon a determination of probable cause that a representative has failed to comply with a rule in this section, the representative may be temporarily suspended pending a final determination of suspension.
20. After providing the representative with notice and an opportunity to be heard, the Tax Commission may suspend the representative for up to one year from practice before the Tax Commission on all or some applications or may censure the representative where the representative fails to comply with a written instruction or rule not in this section or to adhere to a schedule for appearance. Upon a determination of probable cause that a representative has failed to comply with a written instruction or rule not in this section or to adhere to a schedule for appearance, the representative may be temporarily suspended pending a final determination of suspension.
21. The Tax Commission may publish notice and may notify applicants that it has suspended or censured a representative. Such notice may state the basis of the suspension or censure and identify the applicant, property and representative.
22. For representatives who are attorneys:

   (1) the standards of conduct set forth in this section shall apply unless inconsistent with applicable attorney ethical rules;

   (2) subdivisions (s) and (t) of this section as such subdivisions relate to the suspension or temporary suspension of a representative shall not apply; and

   (3) in appropriate cases, the Tax Commission may report to the governing disciplinary authorities any conduct that violates this title and/or applicable attorney ethical rules.

23. The Tax Commission may notify the applicant and the applicant’s representative of a determination to deny or defer review of an application for a representative’s failure to comply with a rule in this title or a written instruction and may publish notice of that determination. A published notice may state the basis of the determination and identify the applicant and property. After providing the representative with notice and an opportunity to be heard, a published notice may identify the representative.

§ 2-03 Administrative Procedures for Group Representatives.

(a)  Group representatives shall provide to the Tax Commission in writing: (1) their firm name; (2) the name(s) of the individual(s) within the firm who are responsible for the firm's appearances at the Tax Commission; and (3) the business mailing address, telephone number, fax number, and email address for the firm and for such individual(s). Group representatives shall provide timely written notice of any change of such information.

2. Group representatives that designate another firm to appear for them before the Tax Commission shall promptly notify the Tax Commission in writing of such designation. Such designation will remain in effect until the Tax Commission receives notice of a change.
3. Group representatives may request notification when the Tax Commission issues notices so that they may arrange for pick-up instead of delivery by mail.
4. Group representatives who file 500 applications or more in a calendar year shall arrange for pick-up of notices and reports prepared by the Tax Commission that are too voluminous to be mailed to such representatives by the Tax Commission. The Tax Commission will notify such representatives of the notices and reports that they must arrange to have picked up.

§ 2-04 Application Filing Procedures for Group Representatives.

(a)  Group representatives shall file applications in person at the Tax Commission's Office in accordance with this section.

2. Group representatives shall make appointments by telephone before they file 50 or more applications at one time. No appointment is necessary for applications filed on the last day fixed by law to timely file an application.
3. Applications shall be filed by group representatives at the specific places at the Tax Commission’s Office designated for each of the following categories:

   (1) Category 1. Category 1 includes an application meeting the criteria set forth in either of the following two subparagraphs:

      (i) An application on a property indicated on the assessment roll by block and lot, including a condominium unit, assessed at $45,000,000 or more, or such other amount specified in the instructions of the Tax Commission.

      (ii) An application on 200 or more condominium units, or such other number specified in the instructions of the Tax Commission.

   (2) Category 2. Category 2 includes an application meeting the criteria set forth in any of the following three subparagraphs:

      (i) An application on a property indicated on the assessment roll by block and lot assessed at less than $45,000,000, or such other amount specified in the instructions of the Tax Commission, where such application is:

         (A) by an applicant who is neither the owner nor net lessee of the property;

         (B) signed by a fiduciary who must file documentation of authority to establish authority in the year of filing;

         (C) signed by an agent who must attach a power of attorney and proof of personal knowledge; or

         (D) seeking Tax Commission review of a claim of misclassification, unlawfulness, or full or partial exemption.

      (ii) An application on fewer than 200 condominium units, or such other number specified in the instructions of the Tax Commission, where such application is:

         (A) by an applicant who is neither the owner nor net lessee of the property, other than a board of managers designated by unit owners as their agent;

         (B) signed by a fiduciary who must file documentation of authority to establish authority in the year of filing;

         (C) signed by an agent who must attach a power of attorney and proof of personal knowledge; or

         (D) seeking Tax Commission review of a claim of misclassification, unlawfulness, or full or partial exemption.

      (iii) An application on a property indicated on the assessment roll by identification number.

   (3) Category 3. An application on one or more condominium units not otherwise covered by Category 1 or 2.

   (4) Category 4. An application not otherwise covered by Category 1, 2 or 3.

4. Within each of the four categories set forth above, group representatives shall sort applications in borough/block/lot sequence.
5. Group representatives who file application data by electronic means shall file such applications at the specific places designated for such purpose at the Tax Commission’s Office.
6. Copies of applications and other papers required to be filed by this title shall be delivered in accordance with the instructions of the Tax Commission.
7. Group representatives shall clearly mark copies of applications as copies.
8. Group representatives shall conspicuously mark applications excluded from their electronic application data on the face of the application, and shall file such applications in the place designated for such filings.

§ 2-05 Electronic Notice of Filing by Group Representatives Who File Fifty or More Applications in One Calendar Year; Application Data.

(a)  For the purposes of this section, "group representative" means a group representative, as defined in 21 RCNY § 1-03, who files fifty or more applications in a calendar year.

2. Group representatives shall provide notice of filing applications by electronic means in an electronic file format prescribed by the Tax Commission, in order to obtain calendar pages. The Tax Commission may schedule hearings on applications as provided in 21 RCNY § 4-09(i) or defer review of applications of group representatives that provide notice of filing applications by electronic means in a defective format or a format not prescribed by the Tax Commission. For group representatives that do not provide notice of filing applications by electronic means, the Tax Commission may schedule hearings on applications as provided in 21 RCNY § 4-09(i).
3. Notice of filing applications by electronic means shall include the following application data: (1) borough, block and lot of each property for which the representative filed an application for correction of the assessment; (2) the application form number; (3) the relationship between the applicant and the property; (4) whether the application seeks Tax Commission review of a claim of misclassification or exemption; (5) whether the application is ineligible for review because a required income and expense schedule was not timely filed; (6) whether review is requested, and if so, whether a hearing or review on the papers submitted is requested; (7) the name of the applicant; (8) the representative’s group number assigned by the Tax Commission; (9) the condominium lots covered by an application, if any; and (10) any other data the Tax Commission determines is necessary or appropriate.
4. Application data shall be accurate when filed and shall accurately report the applications filed by the representative.
5. Application data shall not include a record of a property indicated on the assessment roll by an identification number.
6. Application data in the format prescribed shall be transmitted electronically in the manner designated by the Tax Commission.
7. Notice of filing applications by electronic means shall be filed by 5:00 P.M. of the fourth business day following the last day fixed by law to timely file the subject applications.
8. The Tax Commission shall reject notices of filing applications by electronic means whose format is defective and shall notify the representative of format defects. At the request of the representative, the Tax Commission shall return defective application data files to the representative for correction. In the event format corrections are not completed within two business days of the notice of defect, the Tax Commission may defer review of the applications.
9. The Tax Commission may review on papers submitted or defer review of applications that are inaccurately recorded on or erroneously omitted from a representative’s application data file.
10. The Tax Commission may require that group representatives that provide notice of filing by electronic means provide a certified written summary of the notice of filing, including the total number of applications in an application data file, the number of applications filed on each type of form, the number of applications seeking reclassification and exemption, and such other tracking information as the Tax Commission deems necessary or appropriate.

Chapter 3: Application

§ 3-01 Forms.

(a)  The Tax Commission shall prescribe forms for applications, supplemental applications, income and expense schedules, amendment of applications, supplements to applications, certifications by accountants, and submission of supplemental information.

2. Applications shall be filed on the forms prescribed for such purpose.
3. Applicants shall use forms for the current year and for the type of property at issue.
4. The Tax Commission shall publish instructions on the use and completion of forms.
5. Facsimiles of forms that are printed by representatives and self-represented applicants shall conform exactly in text and format to the forms prescribed by the Tax Commission, except for insubstantial deviations which Counsel authorizes in writing. A nonconforming facsimile shall be denied review unless the Tax Commission permits any defect(s) that are procedural and not jurisdictional to be cured before the scheduled review of the application.
6. The Tax Commission may modify forms and the content thereof and may prescribe new forms as deemed necessary or appropriate.

§ 3-02 Jurisdictional Requirements for Applications.

(a)  Jurisdiction.

   (1) An application that lacks one or more jurisdictional requirements set forth in subdivisions (b) through (m) of this section shall be dismissed.

   (2) An application dismissed for lack of jurisdiction is void.

   (3) The Tax Commission may review applications for jurisdictional defects on its own initiative.

   (4) Jurisdiction is determined on the facts existing when an application is filed, except when an application is rendered moot by subsequent action of the Department of Finance.

   (5) Jurisdictional defects are incurable after the time for filing has expired.

2. Standing.

   (1) An applicant shall be a person aggrieved by an assessment when the application is filed.

   (2) Persons aggrieved include:

      (i) a legal owner of an entire tax lot;

      (ii) a lessee of an entire tax lot with authority to protest the assessment;

      (iii) a condominium board of managers;

      (iv) a partial tenant or other lessee whose lease grants authority to protest the assessment;

      (v) a contract vendee bound by a contract to purchase the property when the application is filed;

      (vi) a mortgagee in possession;

      (vii) a receiver appointed by a court;

      (viii) the owner of a divided interest in the property; or

      (ix) any other person who demonstrates that he, she or it is aggrieved by the assessment.

   (3) A condominium board of managers may file a single application for all unit owners who have authorized the board to act for them.

   (4) An attorney or other agent for the aggrieved person may not be the applicant.

   (5) An applicant shall file proof of standing in accordance with instructions published by the Tax Commission.

   (6) For the purposes of this paragraph, “person” shall include any natural person or entity that is capable of holding an interest in real property.

3. Time and location for filing an application.

   (1) An application shall be timely filed.

   (2) An application is filed when it has been received by the Tax Commission. A mailed application that is properly addressed to the Tax Commission’s Office shall be deemed to have been received on the day it is received by the City agency responsible for receiving mail sent to the Tax Commission.

   (3) An application may be filed in person at the Tax Commission’s Office or at any office of the Department of Finance in the Bronx, Brooklyn, Queens and Staten Island that is designated for such purpose by that Department.

   (4) An application may be filed by mail to the Tax Commission’s Office.

   (5) An application for property designated on the assessment roll only by identification number shall be filed at the Tax Commission’s Office.

   (6) An application for a tax class one property shall be filed between January 15 and March 15 inclusive. Such applications must be received by the Tax Commission no later than 5:00 P.M. on March 15.

   (7) An application for a tax class two, three, or four property shall be filed between January 15 and March 1 inclusive. Such applications must be received by the Tax Commission no later than 5:00 P.M. on March 1.

   (8) When March 1 and 15 fall on a Saturday or Sunday, applications are timely if received by the Tax Commission by the following Monday no later than 5:00 P.M.

   (9) Acknowledgment in writing, with the time and date, of receipt by the Tax Commission at the Tax Commission’s Office or at any borough office of the Department of Finance designated to receive applications is the only proof of timely filing recognized by the Tax Commission.

   (10) An application may not be filed by fax or email or other method not permitted by this section.

4. Genuine dispute.

   (1) An application is moot if the claim or claims within the jurisdiction of the Tax Commission can be satisfied without changing the assessment.

   (2) An application is moot if it states a claim or claims of error that the Department of Finance corrects before the Tax Commission determines the application.

5. An application shall state one or more of the four statutory claims of error in the assessment. The four statutory claims are that the assessment is excessive, unequal or unlawful, or that the property is misclassified.
6. An application shall identify the property whose assessment is protested by either its borough, block and lot or its street address.
7. An application shall be signed by an authorized person.

   (1) An application shall be signed by the applicant, the applicant’s fiduciary, a condominium board of managers, or an authorized agent.

   (2) A general partner may sign an application of a partnership.

   (3) An officer may sign an application of a corporation.

   (4) A member or manager may sign an application of a limited liability company.

   (5) A fiduciary who signs an application shall attach documentation of authority.

8. An application shall be verified or certified upon personal knowledge.

   (1) An application for a tax class two, three, or four property shall be verified by the applicant, the applicant’s fiduciary, a condominium board of managers, or an authorized agent.

   (2) A person who signs an application for a tax class two, three, or four property shall appear and acknowledge his or her signature before a notary public or other person authorized to administer oaths.

   (3) An application for a tax class one property shall be certified.

   (4) A person who signs an application shall have personal knowledge of the facts about the property that are required by the application form; provided, however, that a person who signs an application on behalf an entity or a person under a disability in accordance with applicable law shall have knowledge of the facts about the property that are required by the application form based on documents and other reliable information relating to the property.

1. The Tax Commission shall have subject matter jurisdiction.

   (1) The claims within the jurisdiction of the Tax Commission are that the assessment is excessive, unequal, or unlawful or that the property is misclassified, as defined in Charter § 163 and § 164-b.

   (2) An application shall state a claim or claims within the jurisdiction of the Tax Commission.

   (3) An application claiming exemption in full or part shall be preceded by a valid application for an exemption timely filed with the Department of Finance.

10. A copy of a duly executed power of attorney shall accompany an application signed by an authorized agent. The power of attorney shall be signed by the applicant, duly authorized officer of a corporate applicant, duly authorized member or manager of a limited liability company, duly authorized partner of a partnership, or fiduciary.
11. An agent signing shall have personal knowledge.

   (1) Authorized agents, including without limitation attorneys, employees, and property managers, shall have personal knowledge of facts about the property stated in the application.

   (2) Personal knowledge shall be stated in the form prescribed for that purpose and shall accompany the application.

   (3) For purposes of this subsection, review by an agent of an applicant’s books and records alone shall not provide sufficient basis to attain personal knowledge.

12. An application shall state the name of the applicant.
13. An application shall be filed with an original signature of the applicant, the applicant’s fiduciary a condominium board of managers, or an authorized agent.

§ 3-03 Procedural Requirements to Obtain Review of Applications.

(a)  An applicant shall use forms prescribed for the current year when applying to the Tax Commission for review of a tentative assessment.

2. An applicant shall file the form as instructed for the claims made or the tax class of the property.
3. An application, when filed, shall be complete and correct, with all applicable items answered and all applicable forms attached.
4. An application shall be legible.
5. An application shall be typed, written or printed in ink.
6. A separate application shall be filed for each separately assessed property that is not a condominium unit.
7. A condominium board of managers may file a single application for all unit owners who have authorized the board to act for them.
8. An applicant shall not file more than one application for review of the same assessment.
9. Applications for full or partial exemption or for reclassification shall require interior and exterior inspection of the property by a City employee.

   (1) When contacted by the City, the representative and self-represented applicant shall promptly set an appointment to conduct an inspection.

   (2) The representative or self-represented applicant shall notify the Tax Commission by telephone or fax, email or other writing received on or before April 10 if an appointment to conduct an inspection has not been set. When April 10 falls on a Saturday or Sunday, such notification shall be timely if made by 5:00 P.M. the following Monday.

10. As required by Tax Commission instructions, copies of property records shall be attached to a required application when filed or submitted at the time of the scheduled review. Such records may include, but shall not be limited to, a commercial lease schedule, rent registration information filed with the New York State Department of Housing and Community Renewal, rent rolls maintained in the ordinary course of business, leases or abstracts of leases, income and expense schedules of the property maintained in the ordinary course of business, and applications for tax exemption or abatement.
11. Applications signed by an agent, which Charter § 163 requires to be accompanied by a power of attorney, shall also be accompanied by the prescribed form showing personal knowledge of the person signing the application.
12. In order to obtain review, an applicant shall maintain standing as a person aggrieved until the hearing is conducted.
13. Claims in an application shall be made in good faith.
14. Claims shall be based on facts and circumstances pertaining to the property and may be based on prior year analysis and comparable year-to-year results.
15. One exact copy of each application shall be filed with the original, unless otherwise provided in written instructions.
16. The Tax Commission may review applications for procedural defects on its own initiative.
17. The Tax Commission may permit cure of procedural defects in applications, including defects in applicable forms and income and expense schedules that are part of an application, set forth in this section, 21 RCNY § 3-04, and 21 RCNY § 4-03 if the application has been shown to be meritorious and if the cure is made no later than the hearing or other review.

§ 3-04 Substantive and Procedural Requirements for Income and Expense Schedules.

(a)  An applicant shall report all income received or accrued and all expenses paid or incurred in the operation of the property in the reporting period specified in Charter § 163 or § 164-a.

2. Income and expense information shall be filed in the form prescribed for such purpose, in accordance with published instructions.
3. The applicant shall complete all applicable items listed in the prescribed form.
4. An income and expense schedule required by Charter § 163 or § 164-a or this section shall be filed as part of an application to review an assessment, unless such law permits the filing of an income and expense schedule until March 24, in which case such income and expense schedules must be received by the Tax Commission no later than 5:00 P.M. on such date. When March 24 falls on a Saturday or Sunday, income and expense schedules are timely if filed no later than 5:00 P.M. on the preceding Friday.
5. An income and expense schedule not included in an application must be filed attached to a supplemental application form.
6. If the property is occupied exclusively by seven families or more and operated by a cooperative or condominium corporation, the cooperative or condominium corporation applicant must file an income and expense schedule in a form prescribed as part of the application or supplemental application.
7. If the property is operated as a hotel or motel, the applicant must file an income and expense schedule in a form prescribed as part of the application or supplemental application.
8. If the property is owner-occupied, in whole or part, for business purposes as a department store, garage or other vehicle parking site, or theater, the applicant must file a schedule of gross receipts for the most recent three years in a form prescribed as part of the application or supplemental application.
9. An application may be denied review where income and expense information required by law or this chapter is not filed timely, not filed in the prescribed form, incomplete, or otherwise defective.

Chapter 4: Review and Determination

§ 4-01 Determinations.

(a)  A claim or claims in an application may be determined with one or more of the following four outcomes:

   (1) dismissal of the claim or claims for a jurisdictional defect;

   (2) confirmation of the assessment based on denial of review for a substantive or procedural defect;

   (3) confirmation of the assessment following review; or

   (4) an offer or a determination to correct the assessment.

2. The Tax Commission may not increase an assessed valuation.
3. The Tax Commission may notify appropriate governmental agencies of errors in assessment or in official records.
4. If an application has not been determined by May 25, the assessment objected to shall be deemed to be the final determination as provided by Charter § 165 for purposes of fixing the time to bring a judicial review proceeding as provided by Charter § 166.

§ 4-02 Mandatory Denial of Review.

The Tax Commission shall deny review of an application on any of the following grounds:

1. Two or more applications for review of the same assessment are pending.
2. The applicant failed to comply with Administrative Code § 11-208.1 for the applicable year.
3. The applicant did not file a separate application for each separately assessed property that is not a condominium unit.
4. The application does not contain the income and expense information required by Charter § 163 or § 164-a, Administrative Code § 11-216(b), or chapter three of this title.
5. The application is illegible.
6. The application is not typed, written or printed in ink.
7. The application signed by an agent who is required to attach a power of attorney does not contain the agent’s statement of personal knowledge.
8. The applicant lost standing as a person aggrieved before the application is determined.
9. If an assessment review proceeding is commenced in court before September 30, review of the application shall be deemed waived unless the application has been reviewed and determined by the Tax Commission or a hearing is scheduled after September 15.

§ 4-03 Permissive Denial or Discontinuance of Review for Uncured Procedural Defects.

The Tax Commission may deny or discontinue review of an application on any of the following grounds:

1. Failure to use forms prescribed for the current year when applying to the Tax Commission for review of a tentative assessment.
2. The applicant did not file the form as instructed for the claims made or the tax class of the property.
3. The applicant filed more than one application for review of the same assessment.
4. Failure to provide material information required by the prescribed application form.
5. Failure to attach all required forms to an application.
6. The application contains inconsistent or false material statements.
7. Failure of the applicant to initial changes made to information provided in the application.
8. Failure of the applicant to initial all pages of an application form copied single-sided from a double-sided form.
9. Failure to file the required number of copies with the original in accordance with chapter three of this title.
10. A person other than the applicant changed material information provided by the applicant in the application.
11.  The applicant failed to report to the Department of Finance by October 1 of the calendar year immediately preceding the filing of an application the cost of either of the following:

   (1) for property identified on the assessment roll by identification number, any additions to or retirements of such property during the calendar year ending on such date; or

   (2) any new equipment taxable as real property not previously on the assessment roll.

12. Applications are not filed and eligible for review for all lots for which a consolidated income and expense statement is filed, for which consolidated review is requested, or which are operated as a single economic unit.
13. The applicant seeking full or partial exemption or reclassification:

   (1) did not arrange with the City to promptly set an appointment to conduct an inspection.

   (2) did not, either directly or through a representative, notify the Tax Commission by telephone or fax, email or other writing received on or before April 10, or by 5:00 P.M. the following Monday when April 10 falls on a Saturday or Sunday, that an appointment to conduct an inspection has not been set.

§ 4-04 Notice of Appearance.

(a)  Representatives and self-represented applicants appearing at a hearing shall file with the hearing officer a notice of appearance form.

2. Witnesses and other persons attending a hearing shall sign the notice of appearance for the application under review.

§ 4-05 Litigation Status.

(a)  Representatives and self-represented applicants shall file a certificate of litigation status according to published instructions in the form prescribed for such purpose.

2. The certificate of litigation status shall be filed: (1) with the hearing officer at a hearing; (2) with the application if the application requests review on papers; or (3) with a request for review on papers amending a request in the application for a hearing.
3. Failure to file a certificate of litigation status or errors therein may result in denial of review, and such a failure or such errors causing an error in the terms of an offer may result in the denial of a request for a revised offer.

§ 4-06 Amended Applications for Procedural Changes.

(a)  To withdraw a hearing request, to withdraw an application or claim in an application, or to raise the market value claimed in an application, representatives and self-represented applicants shall file the form prescribed for such purpose.

2. To revoke the designation of representative in the application and to designate a new representative, applicants shall file the form prescribed for such purpose.
3. To consent to the substitution of a new applicant to obtain review of an application, applicants shall file the form prescribed for such purpose.

§ 4-07 Group Representatives’ Response to Reports on Initial Application Status.

(a)  Group representatives shall examine Tax Commission reports of the initial status of applications and shall respond timely to notify the Tax Commission of omissions and other errors.

2. The Tax Commission may defer review of an application if the representative or self-represented applicant fails to timely notify the Tax Commission of any omissions from or other errors in such report.
3. For the purposes of this section, notification will be considered timely if provided within thirty days of the issuance of the Tax Commission report of the initial status of an application or such other date stated on the report.

§ 4-08 Consolidated Review of Related Lots.

(a)  Representatives and self-represented applicants shall notify the Tax Commission on the prescribed form if two or more tax lots are contiguous or near one another on the same or adjacent blocks, under common ownership or control, and operated as an economic unit or are otherwise related for purposes of valuation for taxation so as to make consolidated review of the assessments appropriate.

2. Notice of related lots shall be filed timely. Notice of related lots for which income and expense schedules must be filed on or before March 1 is due no later than 5:00 P.M. on March 4. Notice of related lots for which income and expense schedules must be filed on or before March 24 is due no later than 5:00 P.M. on March 15. Notice of related lots for which no income and expense schedule is required is due no later than 5:00 P.M. on March 4. When March 4 or 15 fall on a Saturday or Sunday notice of related lots is timely if filed no later than 5:00 P.M. the following Monday.
3. Failure to file or late filing of notice of related lots may result in denial or deferral of review of applications for the related lots.

§ 4-09 Scheduling Review of Applications; Rescheduling; Default.

(a)  The Tax Commission shall review all applications that are eligible for review within one year of their filing, unless there is deferral of review.

2. The Tax Commission shall schedule the review of applications at its discretion.
3. The Tax Commission may review an application as soon as it is filed, upon notice to the representative or self-represented applicant, as specified in this section.
4. Review of an application may be (1) by hearing, in person or by telephone or (2) on papers submitted.
5. Applicants shall request their preferred method of review in the application. The Tax Commission will make reasonable efforts to grant an applicant’s preferred method of review.
6. Representatives and self-represented applicants shall appear for hearings at the scheduled time.
7. The Tax Commission shall deny review of an application upon an applicant’s or representative’s failure to appear, without good cause, at a scheduled hearing.
8. The Tax Commission may review an application on papers submitted or defer review of an application of a group representative who requests the rescheduling of a hearing and fails to show good cause therefor.
9. Notice and location of hearings for self-represented applicants and for non-group representatives.

   (1) Self-represented applicants and non-group representatives may request a hearing in an office of the Tax Commission in any borough. The Tax Commission shall make reasonable efforts to grant the applicant’s or representative’s prepared location.

   (2) The Tax Commission will mail written notice of the date, time and location of a hearing held at the applicant’s or representative’s request to the applicant or the person the application designates as the representative, as the case may be, at the mailing address specified.

   (3) Notice of hearing shall be mailed by June 15 and at least two weeks before the scheduled hearing date.

   (4) An applicant or representative who requests a hearing and does not receive by June 22 a notice of a hearing shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 P.M. on June 26. Failure to timely notify the Tax Commission may result in denial or deferral of review. When June 26 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 P.M. the following Monday. A self-represented applicant and non-group representative shall provide a copy of an application and filing receipt upon the request of the Tax Commission.

10. Notice and location of hearings for group representatives.

   (1) Hearings for group representatives shall be conducted in the Tax Commission’s Office.

   (2) The Tax Commission will provide the group representative with notice of the date and time of a hearing requested in the application. The Tax Commission may use regular mail for notice of hearings to group representatives, or fax or email for group representatives who maintain fax or email facilities in their regular course of business.

   (3) As notice of hearing, the Tax Commission may provide calendar pages.

   (4) The Tax Commission will provide notice of hearing to group representatives of at least three business days.

   (5) Except as provided in subdivision (k) of this section or for good cause shown, group representatives shall appear timely at all hearings scheduled during business days from March 15 to November 15, inclusive.

   (6) Group representatives who do not receive by April 10 a notice of hearing for all applications they filed shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 P.M. on April 15. Failure to timely notify the Tax Commission may result in denial or deferral of review. When April 15 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 P.M. the following Monday. Group representatives shall provide copies of applications and filing receipts upon the request of the Tax Commission.

   (7) Group representatives who do not receive by July 1 a notice of hearing or a calendar page for all applications that the Tax Commission previously reported are eligible for review shall notify the Tax Commission of such fact in writing or by telephone, fax or email by 5:00 P.M. on July 5. Failure to timely notify the Tax Commission may result in denial or deferral of review. When July 5 falls on a Saturday or Sunday, such notices are timely if provided by 5:00 P.M. the following Monday. When July 5 falls on a legal holiday, such notices are timely if provided by 5:00 P.M. the next business day following such legal holiday. Group representatives shall provide copies of applications and filing receipts upon the request of the Tax Commission.

11. Requests by group representatives for days without scheduled hearings.

   (1) Group representatives may request in writing, on or before March 1, that the Tax Commission not schedule any hearings on certain business days between April 1 and November 15.

   (2) Insofar as practical, the Tax Commission will not assign hearings to the representative on those days. Requests for more than five consecutive business days or for more than fifteen days within any sixty-day period will be granted only upon a showing of good cause supported by documentary evidence. In addition to the foregoing, for applications for properties whose assessed value is $40,000,000 or more, or such other amount specified by the Tax Commission, requests for more than five consecutive business days or for more than seven days from April 1 until the assessment roll becomes final on May 25 will be granted only upon a showing of good cause supported by documentary evidence.

12. Condominium unit hearings. All applications for condominium units in tax class two within the same condominium seeking correction of the value of the residential portion of the condominium as a whole may be heard at the same time.
13. Rescheduling requests by self-represented applicants and non-group representatives.

   (1) Upon written request, received at least seven days before the scheduled hearing date, rescheduling may be granted to an alternative date. Such alternative date will be set at the discretion of the Tax Commission.

   (2) All rescheduled hearings will be conducted in the Tax Commission’s Office.

   (3) A self-represented applicant or non-group representative may appeal in writing a rescheduled date of hearing for good cause shown, supported by documentary evidence.

   (4) In the event of an emergency or other need to reschedule arising within seven days of the scheduled hearing, rescheduling may be granted at the discretion of the Tax Commission on less than seven days notice. The self-represented applicant or representative shall promptly give notice of an emergency or other need to reschedule and request rescheduling prior to the scheduled hearing in writing or by telephone, fax or email. Upon receipt of documentary evidence showing good cause for rescheduling, rescheduling will be granted.

   (5) Failure to notify the Tax Commission in advance of a scheduled hearing date of a need to reschedule shall result in a denial of review in the absence of good cause shown for failure to appear and provide advance notice.

14. Rescheduling requests by group representatives upon good cause shown.

   (1) After calendar pages have been provided, hearings may be rescheduled, with notice to the group representative, to a date sooner or later than the scheduled date.

   (2) The hearing officer initially assigned to review rescheduled applications may retain them for review upon rescheduling.

   (3) Upon a group representative’s written request, received at least seven days before the scheduled hearing date, rescheduling shall be granted only upon a showing of good cause supported by documentary evidence. convenience of the group representative shall not be good cause to reschedule. A group representative’s claim of insufficient time to prepare for a hearing that the representative requested shall not be good cause to reschedule, unless the group representative is a sole practitioner and has three or more calendar pages for one week.

   (4) If hearings are scheduled on a day the representative timely informed the Tax Commission the representative would not be available, good cause shall be deemed shown unless the representative requested that no hearings be scheduled more days than permitted by this section.

   (5) In the event of an emergency or other need to reschedule arising within seven days of the scheduled hearing, rescheduling may be granted at the discretion of the Tax Commission on less than seven days notice. The group representative shall promptly give notice of an emergency or other need to reschedule and request rescheduling prior to the scheduled hearing in writing or by telephone, fax or email. Upon receipt of documentary evidence showing good cause for rescheduling, rescheduling will be granted.

   (6) Failure to notify the Tax Commission before a scheduled hearing date of a need to reschedule shall result in a denial of review in the absence of good cause shown for failure to appear and provide advance notice. Upon written request to the President, reconsideration of such denial of review may be granted upon a representative’s showing of good cause for the failure to provide advance notice and appear and a clearly meritorious claim of error in the assessment. Review, if granted, shall be conducted on the papers submitted, unless otherwise directed by the Tax Commission.

   (7) If a group representative has a conflicting engagement in court, the representative shall promptly notify the Tax Commission in writing of the conflict and request rescheduling. Notice of a conflicting engagement shall be provided before a scheduled hearing. In the instance of a conflicting engagement in a proceeding in another administrative agency, the Tax Commission shall entertain a request for rescheduling only in the event that the other administrative proceeding was scheduled before the Tax Commission sent notice of the scheduled hearing. The group representative shall promptly notify the Tax Commission in writing or by email of the conflict and request rescheduling.

15. Discretionary rescheduling for less than good cause.

   (1) The Tax Commission may grant requests to reschedule hearings without good cause shown upon a determination that a change of date is convenient for the Tax Commission.

   (2) If a representative or a self-represented applicant cannot attend a scheduled hearing, he or she may request in advance review on papers submitted. Review on papers upon advance request is in the discretion of the Tax Commission. Papers received on or before the scheduled hearing date, or other date set by the Tax Commission, shall be considered in the review.

16. Failure to appear upon a claim of lack of notice.

   (1) Failure to appear based on a claim of lack of notice of hearing will be excused upon a showing of good cause established by convincing evidence by the representative or self-represented applicant. An erroneous address of the representative or self-represented applicant to which notice was sent will constitute good cause established by convincing evidence only if the representative or self-represented applicant has timely notified the Tax Commission of his, her, or its correct address.

   (2) Non-receipt of notice of hearing shall not constitute good cause established by convincing evidence by for failure to appear unless the representative or self-represented applicant has made inquiry of the Tax Commission as to the date of scheduled hearings before April 15 or July 5 as required by 21 RCNY § 4-09(j)(6) and (7).

   (3) The Tax Commission may review on papers submitted or defer review of applications of a representative or self-represented applicant who fails to show good cause that his or her failure to appear was the result of non-delivery of the notice of hearing by the postal service.

17. Rescheduling at the initiative of the Tax Commission.

   (1) Upon notice by the Tax Commission to the representative or self-represented applicant of a need to reschedule, hearings shall be rescheduled to a mutually convenient date.

   (2) In the event that a date within two weeks of the originally scheduled date cannot be agreed upon as mutually convenient, the Tax Commission may review the applications on the papers submitted or reschedule the hearing at its discretion on notice of at least five business days.

§ 4-10 Burden of Proof on Market Value and Other Facts.

(a)  An assessment is presumed correct.

2. Applicants must initially show substantial evidence sufficient to raise a valid and credible dispute regarding valuation before a hearing officer will proceed with a substantive review of an application.
3. Applicants bear the burden to prove that the assessment is erroneous by a preponderance of the evidence.
4. A complete application is the minimum evidence required for eligibility for a substantive review of an application. Facts specific to the property may be submitted in addition to the facts required by the prescribed forms.
5. Applicants claiming that an assessment is excessive, unequal or misclassified must prove full market value, regardless of restrictions personal to the owner, according to the condition, ownership, and use of the property on the tax status date, January 5.
6. In proving market value, applicants shall adhere to the three approaches to valuation recognized by the courts: sales, income, and cost.
7. The Tax Commission shall review the assessment, not components of the underlying valuation formula. By itself, an error in the valuation methodology or calculations used to derive the assessment shall not establish an assessment error.
8. Evidence of market value estimates of the Department of Finance or assessments of comparable properties shall not establish the market value of a property.
9. Property for which an application for review of the assessment is filed shall be subject to interior and exterior inspection by a City employee.
10. The hearing officer may cause the person who signed the application or any other person to appear, take such person’s testimony under oath and require such person to produce for examination such books, records and documents upon which the application is based.
11. Evidence to dispute the Department of Finance tax class ratio of assessment shall conform to Real Property Tax Law § 720(3) to be considered on a claim that an assessment is unequal. A representative or self-represented applicant shall provide notice at least ten days before a scheduled hearing that he or she expects to offer such evidence.
12. The hearing officer shall consider and weigh the strength, credibility and persuasiveness of arguments and facts offered in support of an application, including the application, documents, photographs and maps, and sworn testimony on personal knowledge, along with arguments, records, or other evidence offered by the Department of Finance, records of the Tax Commission, or facts within the knowledge and experience of the hearing officer.

§ 4-11 Proving Market Value.

(a)  Sale of the subject property.

   (1) The price at which a property sold in a recent arm’s-length transaction between a willing buyer and seller on the open market, if not shown to be abnormal, is significant evidence of the value of the property.

   (2) Applicants shall report the fact and details of any of the following transactions concerning the property under review occurring within a two-year period preceding the tax status date, January 5, and thereafter until an application is determined or an offer is accepted, whichever occurs later: any transfer of the property under review, any transfer of an ownership interest in the property, and the execution of a contract to transfer the property.

      (i) An application that fails to report the fact and details of a transaction concerning the property that occurred before filing shall be denied review.

      (ii) Failure to report a transaction concerning the property that occurs after filing an application and before determination of the application while the application is pending for determination shall result in denial of review.

      (iii) Failure to report a transaction concerning the property that occurs after a hearing and before an offer is accepted shall result in withdrawal or revocation of an offer.

   (3) Applicants shall report the fact and details of any net lease of the property under review in effect when an application is filed, when any such net lease is negotiated or executed while the application is pending for determination, or when an offer is accepted. Failure to report on a net lease shall result in denial of review or confirmation of the assessment if review preceded the execution of the net lease or the report.

   (4) Applicants shall report details about a transfer of the property under review on the form prescribed for that purpose. The details required by such form may include, but shall not be limited to, whether the sale was an arm’s-length transaction between unrelated persons, whether the sale was made without economic duress, and other aspects of the consideration and circumstances of the sale.

   (5) In reporting a transfer of the property under review, applicants may be required to submit a copy of a closing statement in sufficient detail to permit identification of the principals, the total consideration paid, whether by cash or assumption of mortgages or other liabilities such as unpaid taxes, and such other information deemed necessary by the Tax Commission.

2. Sales approach.

   (1) The market or sales comparison approach to finding value relies on recent sales of properties of similar size, age, and location.

   (2) The Tax Commission will rely on comparable sales as the primary valuation method for properties in tax class one.

   (3) The Tax Commission may rely on comparable sales as the primary valuation method for properties in tax class two with four to ten residential units.

   (4) Sales offered as evidence shall be identified by date, address and block and lot, and exterior description of the property.

   (5) Sales are recent if they have occurred within two years before or within two years after the tax status date, January 5.

   (6) Sales shall be offered as evidence only upon personal knowledge or belief in good faith that the properties are comparable. If no recent comparable sales exist, other recent sales may be offered with reasonable adjustments for differences that are identified.

3. Income approach.

   (1) The income approach to finding value relies on the income that the property generates or can generate. A year’s net operating income, based on reported figures or estimates, may be divided by a capitalization rate to find value. Alternatively, value may be derived by multiplying one year’s gross rental income by a factor derived from analysis of open market transfers of comparable properties.

   (2) The Tax Commission will rely on the income approach as the primary valuation method for properties in tax class two with more than ten units and tax class four. The Tax Commission may rely on the income approach for properties in tax class two with ten or fewer units.

   (3) The Tax Commission may require, in addition to completion of the prescribed forms, submission of copies of rent rolls prepared in the normal course of business and other documents as may be deemed relevant by the Tax Commission to the determination of value.

   (4) To establish the value of properties that do not currently generate rental income, such as owner-occupied properties, properties held in the cooperative or condominium form of ownership, and owner-occupied condominium units, evidence of rental income and operating expenses from comparable rental buildings shall be provided. Such rental buildings shall be similar in age, number, size and type of apartments, number of floors, and location.

   (5) Comparable rental buildings shall be offered as evidence only upon personal knowledge or belief in good faith that the properties are comparable. If there are no comparable properties, other rental buildings may be offered with adjustments for differences that are identified.

   (6) Representatives and self-represented applicants relying on rental income and operating expenses from comparable buildings in their argument at the hearing shall submit a written summary of the information relied upon at the hearing.

   (7) For residential condominium units, documentary evidence of rental income, if any, such as signed leases and copies of rent checks, shall be provided.

   (8) The Tax Commission may rely on the income approach for properties used as hotels, motels, retail department stores, parking sites, and theaters.

4. Cost approach.

   (1) The cost approach to value relies on the cost of reproducing the existing structure, less depreciation.

   (2) The Tax Commission will rely on the cost approach as the primary valuation method for specialty properties, including utility structures and equipment.

   (3) The Tax Commission will rely on the cost approach as the primary valuation method for newly constructed properties and for valuation of alterations to existing properties.

5. The hearing officer may consider any reasonable valuation approach or a combination of approaches in determining value.
6. The hearing officer may:

   (1) cause the person verifying the application or another person with personal knowledge to appear;

   (2) take testimony under oath;

   (3) require the applicant to produce for examination such books, records and documents upon which the application is based; and

   (4) visit and inspect the property.

7. The hearing officer may upon notice to the reresentative or self-represented applicant require submission at or after a hearing additional information, including without limitation statements, documents, records, or photographs, that the hearing officer considers material to determine the application.
8. All testimony at a hearing shall be given under oath. All written information and documents offered by representatives and self-represented applicants for consideration at a hearing, or on review without a hearing, shall be authenticated upon personal knowledge.
9. Written statements submitted after the filing of an application to cure factual omissions or errors in the application shall be verified upon personal knowledge.
10. If the property is occupied, in whole or part, by the applicant or a related entity, the applicant shall so state.
11. If the applicant is a lessee, the applicant shall upon request of the hearing officer provide a copy of the lease or memorandum of lease and shall certify the nature of the relation, if any, between the parties to the lease.
12. If the applicant’s claim concerns valuation of a new building or an alteration of an existing improvement, the applicant shall provide copies of contracts, cancelled checks or other documentary evidence of all costs of construction or alteration. The applicant shall state if any exemption application is pending or contemplated.
13. If the applicant’s claim rests on a judgment of foreclosure, the applicant shall present evidence of the foreclosure, unpaid balance of mortgage, if any, and all other pertinent information.
14. If the applicant’s claim rests on an adjudication of bankruptcy, the applicant shall present evidence of such adjudication and all other pertinent information.
15. If the applicant’s claim rests on a change of law, the applicant shall provide a statement of the law and authorities substantiating the claim.
16. If the applicant’s claim rests on demolition of or physical damage to the property, the applicant shall upon request of the hearing officer present evidence of the type and extent of damage, the type and extent of insurance coverage, governmental assistance for which the applicant has applied or will apply, litigation to recover for such damage that the applicant has commenced or will commence, existing tenancies, if any, and plans to repair, renovate or reconstruct the property.

§ 4-12 Offer and Acceptance.

(a)  An offer to correct an assessment requires that an error in assessment either be established by the applicant by a preponderance of the evidence or be admitted by the Department of Finance.

2. An offer may be extended upon such conditions as the Tax Commission deems just and equitable under the circumstances.
3. An offer may encompass the assessment for the current year and the immediately prior year or an earlier year authorized by Administrative Code § 11-225.
4. An offer to correct an assessment may be based in whole or part on error in assessment for an earlier year provided such error is established and a valid Real Property Tax Law article seven petition to correct the earlier assessment is pending.
5. A notice of offer and acceptance agreement will be issued in writing to the representative or self-represented applicant.
6. An offer shall be accepted in the form prescribed for that purpose within the time stated in the notice of the offer. The time for acceptance shall not be less than ten days.
7. Upon failure to file the acceptance within the time stated, in the proper form, and with all required papers, as prescribed in the acceptance agreement, the offer shall lapse and the assessment shall be confirmed.
8. A change to a prescribed term of an acceptance shall make the attempt to accept an offer ineffective.
9. An acceptance is filed when it is received in the Tax Commission’s Office. A Tax Commission receipt form is the only proof of timely filing recognized by the Tax Commission.
10. If, after an offer and before acceptance, there has been a transfer of the property or the applicant’s interest in the property, execution of a contract to sell, or a new net lease negotiated or executed, these facts shall be disclosed in the form prescribed for that purpose with a request for re-offer within the time allowed for acceptance, unless the applicant chooses not to accept the offer.
11. Offers are subject to review and approval and revocation by the Tax Commission.

   (1) The Tax Commission may withdraw an offer at any time and for any reason prior to the Tax Commission’s approval of the offer, whether or not such offer has been accepted. Upon withdrawal of an offer, the Department of Finance shall reinstate the original assessment.

   (2) An offer may be revoked within six years after its approval by the Tax Commission on grounds of illegality, irregularity, fraud or misrepresentation in the application or in oral or written submissions in support of the application, or because the applicant or any person acting for the applicant is convicted of, or enters a plea of guilty to, a crime related to the assessment of the property. Upon revocation of an offer, the Department of Finance shall reinstate the original assessment and may impose additional taxes with interest. The applicant shall forthwith return any refund paid as a result of the offer.

§ 4-13 Reconsideration for Manifest and Substantial Error.

(a)  Representatives and self-represented applicants may request reconsideration of the merits of a determination upon a showing of manifest and substantial error.

2. Requests for reconsideration should be made to the President within fifteen days of the notice of determination.
3. Requests for reconsideration shall be in writing and shall specify the manifest and substantial error(s).

§ 4-14 Access to Hearings and Records.

(a)  Except as otherwise provided herein, hearings shall be open to the public.

2. Applications, written hearing records, and papers filed or submitted by applicants and the Department of Finance shall be available for public inspection and copying as provided by the Freedom of Information Law. Applicants may indicate that information to be disclosed in testimony or disclosed in papers filed or submitted, including leases, rent rolls and lease schedules, should be protected from further disclosure pursuant to such law.
3. Requests to copy or inspect records shall be made to the Records Access Officer at the Tax Commission’s Office.
4. No original records shall be removed from the custody Tax Commission unless authorized by the President or Counsel or as otherwise required by law.
5. In the event that a City agency must take possession of an original record for official purposes, its authorized agent shall request such record in writing from Counsel.
6. In the event that a City agency requires a copy of a record for official purposes, its authorized agent shall request it from Counsel.

Chapter 5: Fee For Applications To Correct Assessments

§ 5-01 [Fee Authorized.]

The Tax Commission shall charge and collect the fee set forth in this chapter.

§ 5-02 Fee.

For purposes of this chapter “Fee” shall mean the amount charged to an applicant for reviewing applications as provided in this chapter.

§ 5-03 Imposition of Fee.

(a) The Fee shall be imposed on applications for properties having an assessed value of $2 million or more when the application is scheduled for review. An application shall be deemed to be "scheduled for review":

   (i) for applications filed by group representatives, when the application first appears on a calendar page; and

   (ii) for applications filed by self-represented applicants and non-group representatives, when a notice that the application has been scheduled for review has been mailed.

2. For purposes of this chapter “assessed value” shall mean the assessed value or actual assessed value shown on the notice of property value issued by the Department of Finance or, where a notice of revised property value has been issued by the Department of Finance, the assessed value shown on that revised notice. Where a single application covers multiple condominium units, the assessed value for purposes of this chapter shall mean the aggregate assessed value shown on such notice for all units covered by the application.

§ 5-04 Amount of Fee.

The amount of the Fee shall be one hundred seventy-five dollars.

§ 5-05 Exemption.

An application for which review has been waived prior to being scheduled for review shall be exempt from the Fee.

§ 5-06 Payment and Collection of Fee.

Unless the Tax Commission provides otherwise, the Fee shall be included on a Statement of Account or real property tax bill issued after the application has been scheduled for review. The Department of Finance shall administer the billing and collection of the Fee on behalf of the Tax Commission.

§ 5-07 Non-Payment of Fee.

Notwithstanding any other provision of these rules to the contrary, if any Fee remains outstanding, the Tax Commission may revoke an offer and restore the matter to its prior status, or decline to schedule an application for review.