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727 - Prohibition Against Change in Assessment Following Litigation.

NY Real Prop Tax L § 727 (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) There has been a change in the occupancy rate of twenty-five percent or greater in a building located on a property which is not eligible for an assessment review under title one-A of this article (small claims assessment review);

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

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

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