N.Y. Real Property Tax Law § 721
Review of certain assessments
New York · New York Real Property Tax Law · Status: effective · Effective 2014-09-22
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- N.Y. Real Property Tax Law § 721, Review of certain assessments, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1128200
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Full text
* § 721. Review of certain assessments. In any proceeding wherein
the assessment being reviewed has been challenged on the grounds that it
is unequal and where the real property is or has been improved by a
residential structure containing no more than three dwelling units, at
least one of which is occupied by the petitioner, the court shall
further permit the introduction of any evidence deemed relevant and
material to establishing the relationship between the assessed value and
the market value of such real property notwithstanding any provision of
law to the contrary.
* NB Expired May 15, 1981