New York's Real Property Tax Law (RPTL) Articles 5 and 7 establish the framework for challenging real property tax assessments. Understanding both the administrative grievance process and judicial review mechanisms — particularly who qualifies as an "aggrieved party" — is vital for property owners and legal professionals protecting their claims.
Article 5 — The Administrative Grievance
Article 5 governs the initial administrative challenge to a property tax assessment. Each year, qualifying parties must submit a complaint to the Board of Assessment Review by Grievance Day, a prerequisite for court proceedings. The complaint identifies the property and states the grievance basis.
Only an "aggrieved party" may properly file a grievance under Article 5. While fee owners represent the clearest example, statutes and judicial precedent recognize that other parties may also qualify:
- Lessees under net leases who bear the tax obligations
- Contract vendees bearing tax obligations
Article 7 — Judicial Review
Article 7 provides the mechanism for judicial review of the assessment following the BAR's determination. After exhausting administrative remedies, aggrieved parties may initiate tax certiorari proceedings in Supreme Court within specified timeframes, with strict compliance required for service and filing procedures.
Understanding who qualifies as an "aggrieved party" is vital for property owners and legal professionals protecting their claims.
For guidance on a specific assessment challenge, contact the firm's Tax Certiorari practice group.