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 § 736 (2026)

Waiver of other remedies and right to judicial review

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 736. Waiver of other remedies and right to judicial review. 1.
Except as provided in subdivision three of section seven hundred
thirty-three of this title, the election to file a small claims real
property assessment review petition shall be irrevocable and shall
constitute a waiver of the right to commence a review proceeding under
title one of this article upon the conclusion of the hearing.
  2. A petitioner to an action pursuant to this title may seek judicial
review pursuant to article seventy-eight of the civil practice law and
rules provided that such review shall be maintained against the same
parties named in the small claims petition.
Notes of Decisions
Cited in 4 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). “ccrue to either the petitioners or the respondent — and certainly none to the judicial system — by requiring that a separate article 78 proceeding be instituted with respect to each parcel assessed (which total more than 50 parcels in Adams alone), other than the discouragement…”
Katz v. Assessor, 131 Misc. 2d 552 (N.Y. Sup. Ct. 1986). “Finally, the CPLR article 78 review is contained in Real Property Tax Law § 736 which is after the procedure outlined for a small claims hearing.”
Moyer v. Town of Greece, 188 Misc. 2d 1 (N.Y. Sup. Ct. 2001). “” (Real Property Tax Law § 733 [4].) This same subdivision further provides that the decision must be attached and made part of the petition for review.”
Kuchmak v. Waldmiller, 135 A.D.2d 1147 (N.Y. App. Div. 4th Dep't 1987). “Review is by way of a proceeding pursuant to CPLR article 78 (Real Property Tax Law § 736 [2]). Present— Dillon, P.”
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