N.Y. Real Property Tax Law Section 1208
Hearing of complaints

The commissioner or a duly authorized representative thereof shall meet at the time and place specified in the notice required by § 1204 (Tentative state equalization rates, class ratios and class equalization rates)section twelve hundred four of this chapter to hear complaints in relation to equalization rates, class ratios or class equalization rates. The provisions of § 525 (Hearing and determination of complaints and ratification of assessment stipulations)section five hundred twenty-five of this chapter shall apply so far as practicable to a hearing under this section. Nothing contained in this section shall be construed to require a hearing to be conducted when no complaints have been filed.

Source: Section 1208 — Hearing of complaints, https://www.­nysenate.­gov/legislation/laws/RPT/1208 (updated Apr. 23, 2021; accessed Jan. 3, 2026).

Green check means up to date. Up to date

Verified:
Jan. 3, 2026

Last modified:
Apr. 23, 2021

§ 1208. Hearing of complaints's source at nysenate​.gov

Link Style