N.Y. Real Property Tax Law Section 736
Waiver of other remedies and right to judicial review

1.

Except as provided in subdivision three of § 733 (Decision of petition for small claims assessment review)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.

Source: Section 736 — Waiver of other remedies and right to judicial review, https://www.­nysenate.­gov/legislation/laws/RPT/736 (updated Sep. 22, 2014; accessed Dec. 6, 2025).

Green check means up to date. Up to date

Verified:
Dec. 6, 2025

Last modified:
Sep. 22, 2014

§ 736. Waiver of other remedies & right to judicial review's source at nysenate​.gov

Link Style