Correcting property assessment clerical errors.

In New York City, appeals to the Tax Commission, requests for review with the Department of Finance and other complaints regarding real property assessments have deadlines for filing. The application for correction of clerical errors (CER), however, can be filed year around. 

The market values and assessed values of properties are based on the description of the properties on file with the Department of Finance. It is a good idea to check the records periodically to make sure that the information on file with the assessor’s office is correct. 

You can do this by verifying the information on the notice of property value, which is sent every year in January, or checking by the assessment roll. If there are any errors, file an application with the assessment department. 

Errors going back six years can be corrected if proven by submitting documents such as certificates of occupancy, surveys, copies of tax maps and bounds of the property. 

The following are errors that can be corrected.

Clerical errors:

Those include transcription errors, computational errors, failure to process partial exemption; computer programming or inputting errors resulting in value different than intended by the assessor; and all other clerical errors defined in subdivision two of Section 550 of the Real Property Law.

Errors in Description:

These include incorrect tax classifications due to inventory errors; physical changes to the property not reflected or incorrectly reflected on the assessment roll; physical changes on an assessment roll when no physical change was done to the property; equalization changes erroneously put on an assessment roll as a physical change; assessments reflecting building during construction erroneously not removed from the assessment roll; incorrect entries on the assessment roll of the assessed value of an improvement that was destroyed or removed prior to the taxable status date.

They also include incorrect entries on the assessment roll of the assessed value of an improvement that was not in existence or which was present on a different parcel; assessments based on incorrect square footage; assessments based upon incorrect number of units; the noting of an incorrect building class affecting assessed value; an incorrect calculation of transitional assessment or statutory limitation on assessment increases; incorrect merging or dividing of a property lot; land incorrectly deemed developable; and improper notification of a change in value reflected on a Revised Notice of Property Value.

The application and instructions are available on the Department of Finance’s website, www.nyc.gov/finance under property. You can find it under the Request for Administrative Review (Clerical Error Remission) page.

You can print and submit the application to the New York City Department of Finance Property Division, Administrative Review, 66 John St., 12 Floor, New York, NY 10038. 

The application can also be submitted online. 

Make sure to include all supporting documents.

Mathew Joseph is a real estate tax consultant. He can be reached at 929-393-5773 or at realtorplus1@yahoo.com.