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

N.Y. Real Property Tax Law § 704 (2026)

Commencement of proceeding

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 704. Commencement of proceeding. 1. Any person claiming to be
aggrieved by any assessment of real property upon any assessment roll
may commence a proceeding under this article by filing a petition
described in section seven hundred six of this chapter in the manner set
forth in section three hundred four of the civil practice law and rules
together with a notice in writing of an application for review under
this article returnable not less than twenty nor more than ninety days
after service of such petition and notice, except that in a city having
a population of one million or more, such a proceeding shall be
commenced by filing of a petition alone. The petition hereunder, and
notice of application for review, where required, may be served upon the
officers designated in section seven hundred eight of this chapter or as
the law may otherwise provide.
  2. The proceeding shall be maintained against the assessors either by
naming them individually or by using the official name of the assessing
unit.
  3. Commencement of a proceeding under this article shall not stay the
proceedings of the assessors or other persons against whom the
proceeding is maintained or to whom the assessment is delivered, to be
acted upon according to law.
  * 4. A renter who has an interest in real property as set forth in
section three hundred four of this chapter shall be deemed to be an
aggrieved person pursuant to subdivision one of this section. A
proceeding commenced by such renter shall relate to the entire
assessment of said real property and not be limited to the assessment of
the unit occupied by such renter.
  * NB (Effective pending ruling by Commissioner of Internal Revenue)
  5. In the case of real property assessed in accordance with
subdivision one of section three hundred thirty-nine-y of the real
property law, the board of managers acting as an agent of one or more
unit owners pursuant to subdivision four of such section shall be deemed
to be an aggrieved person as provided for in subdivision one of this
section.
Notes of Decisions
Cited in 10 cases, 1984–2019 · leading case: Spodek v. New York State Comm'r of Taxation, 651 N.E.2d 1275 (N.Y. 1995).
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Spodek v. New York State Comm'r of Taxation, 651 N.E.2d 1275 (N.Y. 1995). “Among the statutes amended were Real Property Tax Law § 704 (1) and § 702 (3), which govern proceedings to review real property tax assessments.”
McDonald's Corp. v. Assessor of Hancock, 159 Misc. 2d 335 (N.Y. Sup. Ct. 1993). · cites it 3× “For the reasons which follow, I conclude that the Legislature did not so intend and that real *337 property tax assessment cases are commenced as required by Real Property Tax Law § 704 and are not governed by CPLR 304 et seq.”
Prop. Valuation Analysts, Inc. v. Williams, 164 A.D.2d 131 (N.Y. App. Div. 3d Dep't 1990). “, Real Property Tax Law § 704 [1]; Matter of Mack v Assessor of Town of Ramapo, 72 AD2d 604, 605 ).”
W.O.R.C. Realty Corp. v. Bd. of Assessors, 283 A.D.2d 509 (N.Y. App. Div. 2d Dep't 2001). “Stores v Assessor of Town of Concord, 102 AD2d 9, 11 ; see, Real Property Tax Law § 704 [1]; Matter of Mack v Assessor of Town of Ramapo, 72 AD2d 604 ).”
Pass & Seymour, Inc. v. Town of Geddes, 126 Misc. 2d 805 (N.Y. Sup. Ct. 1984). “This is not an extension of the court’s jurisdiction but an application of that jurisdiction to a unique set of circumstances. This holding does not mean that the court must exercise its jurisdiction in cases where its opinion would be merely advisory.”
Waldbaum, Inc. v. Fin. Adm'r, 141 A.D.2d 10 (N.Y. App. Div. 2d Dep't 1988). · cites it 2× “Stores v Assessor of Town of Concord, 102 AD2d 9, 11 ), any person or corporation "aggrieved” by a tax assessment has standing to challenge its validity (see, Real Property Tax Law § 704 [1]; Administrative Code of City of New York § 11-231).”
Waldbaum, Inc. v. Fin. Adm'r, 132 Misc. 2d 364 (N.Y. Sup. Ct. 1986). “In these proceedings to review the assessments of real property in certain tax years, petitioner moves for partial summary judgment determining that it is an aggrieved person under Real Property Tax Law § 704 (hereinafter RPTL) and Administrative Code of the City of New York §…”
Matter of Larchmont Pancake House v. Bd. of Assessors, 33 N.Y.3d 228 (2019). “(dissenting): Real Property Tax Law § 704(1) provides, in relevant part, that “any person claiming to be aggrieved by any assessment of real property upon any assessment roll” may seek judicial review of that assessment.”
Ames Dep't Store, Inc. v. Assessor of Town of Greece, 261 A.D.2d 835 (N.Y. App. Div. 4th Dep't 1999). “Petitioner is an aggrieved person within the meaning of Real Property Tax Law § 704 (1) (see, Matter of Ames Dept.”
Eagle v. La Rose, 137 Misc. 2d 304 (N.Y. Sup. Ct. 1987). “In this Real Property Tax Law article 7 proceeding it is undisputed that no notice of the application for review was served together with the petition, as required by subdivision (1) of Real Property Tax Law § 704. The respondent’s answer *305 sets forth this alleged defect as…”
N.Y. Real Property Tax Law § 704(1): 1 case
Matter of Larchmont Pancake House v. Bd. of Assessors, 33 N.Y.3d 228 (2019). “(dissenting): Real Property Tax Law § 704(1) provides, in relevant part, that “any person claiming to be aggrieved by any assessment of real property upon any assessment roll” may seek judicial review of that assessment.”
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