N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Judicial Review / TITLE Special Proceeding For Small Claims Assessment Review
New York Consolidated Laws

N.Y. Real Property Tax Law § 732 (2026)

Hearing procedures

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 732. Hearing procedures. 1. Small claims hearings shall be held
within forty-five days after the final day for filing petitions. In the
event all such hearings cannot be held within forty-five days, hearings
may be held at a later date in accordance with the rules promulgated
pursuant to section seven hundred thirty-seven of this title. Such
hearing, where practicable, shall be held at a location within the
county in which the real property subject to review is located. The
petitioner and assessing unit shall be advised by mail of the time and
place of such hearing at least ten working days prior to the date of the
hearing; provided, however, failure to receive such notice in such time
period shall not bar the holding of a hearing.
  2. The petitioner need not present expert witnesses nor be represented
by an attorney at such hearing. Such proceedings shall be conducted on
an informal basis in such manner as to do substantial justice between
the parties according to the rules of substantive law. The petitioner
shall not be bound by statutory provisions or rules of practice,
procedure, pleading or evidence. All statements and presentation of
evidence made at the hearing by either party shall be made or presented
to the hearing officer who shall assure that decorum is maintained at
the hearing. The hearing officer shall consider the best evidence
presented in each particular case. Such evidence may include, but shall
not be limited to, the most recent equalization rate established for
such assessing unit, the residential assessment ratio promulgated by the
commissioner pursuant to section seven hundred thirty-eight of this
title, the uniform percentage of value stated on the latest tax bill,
and the assessment of comparable residential properties within the same
assessing unit. A village which has enacted a local law as provided in
subdivision three of section fourteen hundred two of this chapter shall
be deemed an assessing unit for purposes of this subdivision. The
hearing officer may, if he deems appropriate, view or inspect the real
property subject to review. The petitioner shall have the burden of
proving entitlement to the relief sought.
  3. All parties are required to appear at the hearing. Failure to
appear shall result in the petition being determined upon inquest by the
hearing officer based upon the available evidence submitted.
  4. The hearing officer shall determine all questions of fact and law
de novo.
Notes of Decisions
Cited in 3 cases, 1986–2001 · leading case: Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991).
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Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991). · cites it 3× “the best evidence presented in each particular case, and the statute expressly provides that such evidence "may include, but shall not be limited to, the most recent equalization rate established for such assessing unit, the residential assessment ratio promulgated by the state…”
Katz v. Assessor, 131 Misc. 2d 552 (N.Y. Sup. Ct. 1986). · cites it 3× “Respondent would curtail petitioner’s four-month time period because petitioner would only have one month from an adverse ruling by the hearing officer to decide if he wants to seek judicial review (petition must be filed within 30 days from completion and filing of the final…”
Moyer v. Town of Greece, 188 Misc. 2d 1 (N.Y. Sup. Ct. 2001). · cites it 3× “” Small claims assessment review hearings are informal in nature, and should be conducted “in such manner as to do substantial justice between the parties according to the rules of substantive law” (Real Property Tax Law § 732 [2]). Con *4 trary to the position taken by counsel…”
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