739 - Prohibition Against Change in Assessment Following Decision in Small Claims Proceeding.

NY Real Prop Tax L § 739 (2019) (N/A)
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(a) There is a revaluation or update of all real property on the assessment roll;

(b) There is a revaluation or update in a special assessing unit of all real property of the same class;

(c) There has been a physical change (improvement) to the property;

(d) The zoning of such property has changed;

(e) Such property has been altered by fire, demolition, destruction or similar catastrophe;

(f) An action has been taken by any office of the federal, state or local government which caused a discernible change in the general area where the property is located which directly impacts on property values;

(g) The owner of the property becomes eligible or ineligible to receive an exemption; or

(h) The use or classification of the property has changed. 3. No petition for review of the assessment of such property shall be filed while the provisions of subdivisions one and two of this section are applicable to such property.