N.Y. Real Property Tax Law § 499-RRRR
Reports to commissioner
New York · New York Real Property Tax Law · Status: effective · Effective 2026-06-05
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- Citation
- N.Y. Real Property Tax Law § 499-RRRR, Reports to commissioner, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1128065
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Full text
* § 499-rrrr. Reports to commissioner. 1. The commissioner may require
from an owner of a local public utility mass real property an annual
report that shall include such information and data that is prescribed
in regulation by the commissioner and is reasonable and necessarily
related to the establishment of a ceiling assessment by the commissioner
for the local public utility mass real property, and which shall be in
the same format and substance as required for special franchise property
pursuant to article six of this chapter. Such reports shall be the same
for similarly situated local public utility mass real property owners.
2. Every report required by or pursuant to this section shall be made
by a person authorized to prepare such reports and having knowledge of
the contents thereof, or who is authorized to obtain such information.
The commissioner may prepare and require the use of forms for making
such reports.
3. Any owner of local public utility mass real property failing to
file the annual report pursuant to this section within the time
specified by the commissioner shall not be entitled to judicial review
of an assessment ceiling that would have been the subject of such report
as provided in this title and shall be subject to a fine of one hundred
dollars for each day until such report is filed in accordance with this
section; provided, however, such fine shall not be applied as a tax
lien; and provided, further, such owner of local public utility mass
real property shall not be subject to any other fine or penalty for a
violation of this section.
4. In addition to the provisions of subdivision three of this section,
if an owner of local public utility mass real property fails to furnish
a report required by this section within the required time frame, the
commissioner may commence a special proceeding in the supreme court to
compel such owner to furnish the report.
5. If an owner of local public utility mass real property fails to
submit an annual report as required by this section, the assessment
ceiling on the next annual assessment roll shall be calculated using the
best information available to the commissioner.
6. If an owner of local public utility mass real property makes
reasonable efforts to file an annual report, such owner shall not be
subject to any charge or fine pursuant to this section.
* NB Repealed January 1, 2031