N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Judicial Review / TITLE General Provisions
New York Consolidated Laws

N.Y. Real Property Tax Law § 702 (2026)

Place where and time within which proceeding to be brought

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 702. Place where and time within which proceeding to be brought.  1.
A proceeding to review an assessment of real property under this article
shall be brought at a special term of the supreme court in the judicial
district in which the assessment to be reviewed was made.
  2. Such a proceeding shall be commenced within thirty days after the
final completion and filing of the assessment roll containing such
assessment. For the purposes of this section an assessment roll shall
not be considered finally completed and filed until the last day set by
law for the filing of such assessment roll or until notice thereof has
been given as required by law, whichever is later.
  3. If it appears upon the answer that the petition or petition and
notice, when such notice is required by section seven hundred four of
this chapter, were not filed or served and filed where required pursuant
to section seven hundred forty of this chapter, within the time limited
therefor, such failure to file or serve and file the petition or
petition and notice within such time shall constitute a complete defense
to the petition and the petition must be dismissed.
Notes of Decisions
Cited in 7 cases, 1985–2001 · leading case: Sterling Estates, Inc. v. Bd. of Assessors, 485 N.E.2d 993 (N.Y. 1985).
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Sterling Estates, Inc. v. Bd. of Assessors, 485 N.E.2d 993 (N.Y. 1985). “An action seeking judicial review of the assessment as finally fixed is barred, however, if the proceeding is not filed within 30 days after the roll becomes final (Real Property Tax Law § 702 [2]; Nassau County Administrative Code §§ 6-17.”
Katz v. Assessor, 131 Misc. 2d 552 (N.Y. Sup. Ct. 1986). “The logical conclusion to be drawn is that the Legislature intended that there be judicial review after the decision from the hearing officer and not, as respondent contends, from the filing of the final assessment (compare, Real Property Tax Law § 702 [2]). Respondent would…”
Horowitz v. Bd. of Assessment Review of Monroe, 128 A.D.2d 875 (N.Y. App. Div. 2d Dep't 1987). “For the special assessment at issue, the Town Board affirmed the special assessment roll on November 19, 1984. Since the petition seeks relief with respect to the special assessment imposed upon the petitioners’ property for the year 1985 and not with respect to the general…”
Stop-The-Barge v. Cahill, 189 Misc. 2d 45 (N.Y. Sup. Ct. 2001). “However, the Court noted that in 1994, subsequent to the amendment of CPLR 304, the Legislature was required to amend several statutes such as Real Property Tax Law § 702 (3) and § 704 (1), which specifically contained provisions that required special proceedings authorized…”
Eagle v. La Rose, 137 Misc. 2d 304 (N.Y. Sup. Ct. 1987). “” (Real Property Tax Law § 702 [3].) Noncompliance with this statute is jurisdictional.”
Hornell Country Club, Inc. v. Town of Hornellsville Bd. of Assessment Review, 182 Misc. 2d 687 (N.Y. Sup. Ct. 1999). “) *691 Inapplicable as it is in this case, Real Property Tax Law § 702 defines the Statute of Limitations applicable for a proceeding to review the assessment of real property.”
Richman v. Bd. of Assessment of Town of Pamelia, 168 A.D.2d 902 (N.Y. App. Div. 4th Dep't 1990). “The 30-day Statute of Limitations for commencement of a review of that assessment (see, Real Property Tax Law § 702 [2]) expired on Monday, July 31, 1989.”
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