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New York Consolidated Laws

N.Y. Real Property Tax Law § 706 (2026)

Grounds for review; contents of petition

✓ current as of May 2026
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§ 706. Grounds for review; contents of petition. 1. The grounds for
reviewing an assessment shall be that the assessment to be reviewed is
excessive, unequal or unlawful, or that real property is misclassified.
  2. A proceeding to review an assessment shall be founded upon a
petition setting forth the respect in which the assessment is excessive,
unequal or unlawful, or the respect in which real property is
misclassified and stating that the petitioner is or will be injured
thereby. Such petition shall be duly verified by the petitioner, an
officer thereof, or by an agent thereof who has been authorized in
writing to verify and file such petition and whose authorization is made
a part of such petition. Such petition must show that a complaint was
made in due time to the proper officers to correct such assessment. Two
or more persons having real property assessed upon the same roll who
assert the same grounds for review presenting a common question of law
or fact, may unite in the same petition.
Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1985–2023 · 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). · cites it 2× “Because of the important purposes to be served by administrative review, the Legislature has specified that protest is a condition precedent to a proceeding under Real Property Tax Law article 7 by providing that a petition seeking review "must show that a complaint was made in…”
Abrams v. Long Island Lighting Co., 117 A.D.2d 764 (N.Y. App. Div. 2d Dep't 1986). “Order reversed, insofar as appealed from, on the law, with costs, motions granted, and counterclaims dismissed, insofar as they are asserted against the appellants.”
78 South First Street Hous. Dev. Fund Corp. v. Crotty, 150 A.D.2d 218 (N.Y. App. Div. 1st Dep't 1989). “Yet, the proper procedure for challenging an assessment as being "excessive, unequal or unlawful” (Real Property Tax Law § 706 [1]) is through a special proceeding commenced pursuant to article 7 of the Real Property Tax Law.”
Matter of Culinary Arts Riverhead, LLC v. Assessor of the Town of Riverhead, 2023 NY Slip Op 02513 (N.Y. App. Div. 2d Dep't 2023). “v Assessor for the Town of Corinth , 204 AD3d 1145, 1148 ; see also Real Property Tax Law § 706[2]; Matter of Larchmont Pancake House v Board of Assessors and/or the Assessor of the Town of Mamaroneck , 33 NY3d 228 , 235), "if a complaint or a reasonable substitute therefor has…”
Extrom v. Town of Skaneateles, 112 A.D.2d 35 (N.Y. App. Div. 4th Dep't 1985). · cites it 2× “The grounds for review both before the Board (Real Property Tax Law § 524 [2]) and before the court (Real Property Tax Law § 706 [1]) are overvaluation, inequality, illegality, and misclassification of the property.”
Fifth Avenue Off. Ctr. Co. v. City of Mount Vernon, 219 A.D.2d 405 (N.Y. App. Div. 2d Dep't 1996). · cites it 2× “* * * "Because of the important purposes to be served by administrative review, the Legislature has specified that protest is a condition precedent to a proceeding under Real Property Tax Law article 7 by providing that a petition seeking review 'must show that a complaint was…”
Webster v. Ritchie, 161 A.D.2d 706 (N.Y. App. Div. 2d Dep't 1990). “The petitioners’ arguments notwithstanding, the Supreme *707 Court was fully empowered to vacate its prior order made in error and to refer this matter to the proper part for determination after pretrial and trial proceedings in accordance with the Uniform Rules for the New York…”
N.Y. Real Property Tax Law § 706(2): 1 case
Extrom v. Town of Skaneateles, 112 A.D.2d 35 (N.Y. App. Div. 4th Dep't 1985). “The grounds for review both before the Board (Real Property Tax Law § 524 [2]) and before the court (Real Property Tax Law § 706 [1]) are overvaluation, inequality, illegality, and misclassification of the property.”
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