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 § 733 (2026)

Decision of petition for small claims assessment review

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 733. Decision of petition for small claims assessment review. 1. The
hearing officer shall make a decision in writing with respect to the
petition for small claims assessment review within thirty days after
conclusion of the hearing conducted with respect thereto. The hearing
officer's decision may grant the petition in full or in part or may deny
the petition provided, however, that the decision of the hearing officer
may not reduce the assessment lower than that requested by the
petitioner. If the assessment is reduced by an amount equal to or
greater than half the reduction sought, the hearing officer shall award
the petitioner costs against the respondent assessing unit in an amount
equal to the fee paid by the petitioner to file the petition for review.
If the assessment is reduced by an amount less than half of the
reduction sought, the hearing officer may award the petitioner costs
against the respondent assessing unit in an amount not to exceed the fee
paid by the petitioner to file the petition for review.
  2. If the hearing officer determines from the petition and upon the
evidence presented at the hearing that the assessment being reviewed is
unequal or excessive, he shall order a correction of the assessment upon
the roll, in whole or in part, in such manner as shall be in accordance
with law or shall make it conform to other residential assessments upon
the same roll. If the real property is partially exempt from taxation,
and the order does not specify how much of the total assessed value, as
determined by the hearing officer, is exempt from taxation, the
exemption shall be reduced so as to preserve the ratio of taxable
assessed value to total assessed value that existed on the final
assessment roll.
  3. If the hearing officer determines that the petitioner did not
qualify for review pursuant to section seven hundred thirty of this
title, the petition shall be denied without prejudice and the
petitioner, notwithstanding any other provision of law, shall be
permitted to commence a proceeding pursuant to title one of this article
within thirty days after having been served with a certified copy of the
decision; provided, however, that the petitioner may, with the consent
of the hearing officer, amend the petition to reduce the amount of
relief sought so as to conform with the requirements of section seven
hundred thirty of this title.
  4. The decision of the hearing officer shall state the findings of
fact and the evidence upon which it is based. Such decisions shall be
attached to and made part of the petition for review and shall be dated
and signed. Where the decision of the hearing officer determines that
the petitioner did not qualify for review pursuant to section seven
hundred thirty of this article, a notice shall be attached to such
decision stating that the petitioner may seek judicial review of such
assessment pursuant to this article, and that the last day to file for
judicial review is thirty days after having been served with a certified
copy of such decision. Where the decision of the hearing officer
determines that the petition is granted in full or in part, a notice
shall be attached to such decision stating that the assessment will be
changed in compliance with such decision and that such change shall be
made on the assessment and tax rolls before the levy of taxes, if
possible, or that a refund of taxes shall be made within ninety days
after such decision is made, or as is provided in Nassau and Suffolk
counties, followed by name, telephone number and/or address of a person
or department responsible to take the actions required by section seven
hundred thirty-four of this article.
  5. The hearing officer shall promptly transmit the decision to the
clerk of the court, who shall file and enter it in accordance with the
rules promulgated pursuant to section seven hundred thirty-seven of this
title.
  6. The hearing officer shall, promptly mail a copy of the decision to
the petitioner, the clerk of the assessing unit, and the clerk of each
tax district named in the petition.
Notes of Decisions
Cited in 5 cases, 1985–2001 · leading case: Stern v. Assessor of Rye, 268 A.D.2d 482 (N.Y. App. Div. 2d Dep't 2000).
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Stern v. Assessor of Rye, 268 A.D.2d 482 (N.Y. App. Div. 2d Dep't 2000). “Thereafter, the Assessor of the City of Rye increased the assessed value of that parcel from $15,100 to $32,450, which the Board of Assessment Review of the City of Rye reduced to $28,000.”
Agosh v. Town of Cicero Bd. of Assessment Review, 150 Misc. 2d 756 (N.Y. Sup. Ct. 1991). · cites it 2× “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 2× “The hearing officer issued his decision on May 25, 1984 and he denied the petition (Real Property Tax Law § 733 [1]). He utilized the State Board’s equalization rate of 9.”
Tyrrell v. Town of Greenville, 108 A.D.2d 1092 (N.Y. App. Div. 3d Dep't 1985). · cites it 3× “However, Special Term also ruled that the determination, even if erroneous, was intended by the Legislature to be final and not reviewable by respondents, citing to Real Property Tax Law §§ 733 and 736. Special Term then granted judgment directing that respondents comply with…”
Moyer v. Town of Greece, 188 Misc. 2d 1 (N.Y. Sup. Ct. 2001). “” 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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