N.Y. Tax Law Section 1355
Administrative and judicial review

(a)

Notwithstanding any provision of law to the contrary, an owner of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, may seek administrative and judicial review of the imposition of the surcharge on such covered property or residential cooperative dwelling unit pursuant to the provisions of the administrative code imposing such surcharge.

(b)

The remedies provided by the provisions of the administrative code imposing such surcharge shall be the exclusive remedies available to any person for the review of liability of the surcharge authorized by this article. * NB Repealed June 30, 2031

Source: Section 1355 — Administrative and judicial review, https://www.­nysenate.­gov/legislation/laws/TAX/1355 (updated Jun. 5, 2026; accessed Jul. 25, 2026).

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Verified:
Jul. 25, 2026

Last modified:
Jun. 5, 2026

§ 1355. Admin. & judicial review's source at nysenate​.gov

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