2006 New York Code - Prohibition Against Change In Assessment Following Litigation

 
    §  727. Prohibition against change in assessment following litigation.
  1. Except as hereinafter provided, and except as to any parcel  of  real
  property  located  within a special assessing unit as defined in article
  eighteen of this chapter where an assessment being reviewed pursuant  to
  this   article   is   found   to  be  unlawful,  unequal,  excessive  or
  misclassified by final court order or judgment, the  assessed  valuation
  so  determined shall not be changed for such property for the next three
  succeeding assessment rolls prepared on the basis of the  three  taxable
  status  dates  next occurring on or after the taxable status date of the
  most recent assessment under review in the proceeding  subject  to  such
  final  order  or  judgment.   Where the assessor or other local official
  having custody and control of the assessment roll receives notice of the
  order or judgment subsequent to the filing of the next assessment  roll,
  he  or  she  is authorized and directed to correct the entry of assessed
  valuation on the assessment roll to conform to the  provisions  of  this
  section.
    2.  An assessment on property subject to the provisions of subdivision
  one of this section may be changed on an assessment roll where:
    (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.