§ 525. Hearing and determination of complaints and ratification of
assessment stipulations. 1. The board of assessment review shall fix the
place or places for the hearing of complaints in relation to assessments
and fix the hours of such hearing, which hours shall be for a period of
at least four hours, not necessarily continuous between nine o'clock in
the morning and ten o'clock in the evening but in no event less than two
hours after six o'clock in the evening.

2. (a) On the date required by law, the board of assessment review
shall meet to hear complaints in relation to assessments. At such
hearing, the board of assessment review may administer oaths, take
testimony and hear proofs in regard to any complaint and the assessment
to which it relates. If not satisfied that such assessment is excessive,
unequal or unlawful, or that real property is misclassified, the board
may require the person whose real property is assessed, or his or her
agent or representative, or any other person, to appear before the board
and be examined concerning such complaint, and to produce any papers
relating to such assessment. If the person whose real property is
assessed, or his or her agent or representative, shall willfully neglect
or refuse to attend and be so examined, or to answer any question put to
him or her relevant to the complaint or assessment, such person shall
not be entitled to any reduction of the assessment subject to the
complaint. Minutes of the examination of every person examined upon the
hearing of any complaint shall be taken and filed in the office of the
city or town clerk. The assessor shall have the right to be heard on any
complaint and upon his or her request his or her remarks with respect to
any complaint shall be recorded in the minutes of the board; provided,
however, that when an assessor is employed by more than one assessing
unit, such assessor may designate a member or members of his or her
staff to act on behalf of such assessor before any board or boards of
assessment review. Every member of an assessor's staff, who is
designated to act on behalf of such assessor before a board of
assessment review, shall have all powers and authority of the assessor
who designated him or her. Such remarks may be made only in open and
public session of the board of assessment review.

(b) The chairman of the board of assessment review shall, prior to
adjourning the hearing, designate the dates on which the board of
assessment review shall convene to review petitions filed in accordance
with section five hundred fifty-three of this article for the correction
of final assessment rolls.

3. (a) The board of assessment review shall thereafter determine the
final assessed valuation or taxable assessed valuation, or the actual
assessment or transition assessment, or the proper class designation of
the real property of each complainant and shall ratify assessment
stipulations entered into by the assessor and the complainant. When a
complainant specifies that the assessment is unequal and the property is
improved by a one, two or three family residence, in addition to other
evidence presented, the board of assessment review shall consider the
residential assessment ratio determined pursuant to section seven
hundred thirty-eight of this chapter.

(b) The final assessed valuation or taxable assessed valuation of real
property may be the same as or less than the original assessment. If the
real property is partially exempt from taxation, and its total assessed
value is reduced by the board of assessment review, but the verified
statement prepared by such board does not specify how much of the total
assessed value, as so reduced, is exempt from taxation, the exemption
shall be reduced so as to preserve the ratio of taxable assessed value
to total assessed value that existed on the tentative assessment roll.

(c) If the assessment is determined to be unlawful, it shall be
ordered stricken from the roll or where appropriate entered on the
exempt portion of the roll. If it is determined that real property is
misclassified, the correct class designation or allocation of assessed
valuation shall be ordered entered on the roll.

4. The members of the board of assessment review or a majority of them
shall prepare and verify a statement showing the changes determined to
be made by them in the assessments. Such verified statement shall also
include the assessment stipulations entered into by the assessor and the
complainant and as ratified by the board of assessment review. Such
verified statement shall be delivered to the assessor on or before the
date required by law for the final completion of the assessment roll or
in the event the law applicable to the local government fixes an earlier
date subsequent to which changes in assessments may not be made, on or
before such date.

On or before the date the verified statement of changes made by the
board of assessment review is delivered to the assessor, the board of
assessment review shall mail to each complainant a notice of the board's
determination of his or her assessment, but no notice of the board's
ratification of a stipulated assessment shall be required. Such notice
shall contain a statement of the reasons for such determination. Such
notice shall also contain the statement "If you are dissatisfied with
the determination of the board of assessment review, you may seek
judicial review of your assessment pursuant to article seven of the real
property tax law. If you are the owner of a one, two or three family
residential structure and reside at such residence, or, if you are the
owner of unimproved property which is not of sufficient size as
determined by your assessing unit to contain a one, two or three family
residential structure, you may seek small claims assessment review
pursuant to title one-A of article seven of the real property tax law".
Such notice shall also state the last date to file petitions for
judicial review and the location where small claims assessment review
petitions may be obtained. Failure to mail any such notice or failure of
the complainant to receive the same shall not affect the validity of the
assessment.