§ 524. Complaints with respect to assessments. 1. Complaints with
respect to assessments may be filed with the assessor at any time prior
to the hearing of the board of assessment review or with the board of
assessment review at such hearing, but may not be filed with the board
of assessment review at any adjourned hearing it may conduct. Where a
complaint is filed within three business days preceding such hearing,
the board of assessment review shall grant an assessor's request for an
adjournment to permit the assessor to prepare a response to the
complaint. Any complaint filed on or before the date established by law
for the hearing of the board of assessment review shall be deemed
timely.

2. The grounds for review of an assessment shall be that the
assessment complained of is excessive, unequal or unlawful, or that real
property is misclassified.

3. Notwithstanding the provisions of section five hundred twenty-eight
of this title, and except in cities with a population of five million or
more, a complaint with respect to an assessment shall be on a form
prescribed by the commissioner and shall consist of a statement
specifying the respect in which the assessment is excessive, unequal or
unlawful, or the respect in which real property is misclassified, and
the reduction in assessed valuation or taxable assessed valuation or
change in class designation or allocation of assessed valuation sought.
Such statement shall also contain an estimate of the value of the real
property. Such statement must be made by the person whose property is
assessed, or by some person authorized in writing by the complainant or
his officer or agent to make such statement who has knowledge of the
facts stated therein. Such written authorization must be made a part of
such statement and bear a date within the same calendar year during
which the complaint is filed. Such statement shall also contain the
following sentence: "I certify that all statements made on this
application are true and correct to the best of my knowledge and belief
and I understand that the making of any willful false statement of
material fact herein will subject me to the provisions of the penal law
relevant to the making and filing of false instruments". Such statement
shall also include a statement, which, if signed by both the assessor
and the complainant or his or her authorized representative shall
constitute a stipulation to the assessed value to be applied to the
subject parcel. Where such stipulated assessed value is entered on the
final assessment roll, no review of the assessment shall be allowed
pursuant to article seven of this chapter.

4. In the case of real property assessed in accordance with
subdivision one of section three hundred thirty-nine-y of the real
property law, the board of managers acting as agent of one or more unit
owners pursuant to subdivision four of such section may file a single
complaint on behalf of all such unit owners.