Form Rp-553 - Notice And Petition Of Assessor To The Board Of Assessment - 2006 Page 2
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2RP-553 (1/06)
Page 2
To be completed by CHAIRMAN OF BOARD OF ASSESSMENT REVIEW:
Final assessment (to be included on verified statement of changes) ………………………………………………….$ _________________
REMARKS:
__________________________________
_______________________________________________
Date
Signature of Chairman of Board of Assessment Review
Real Property Tax Law, Section 550(2):
Clear Form
A “clerical error” means:
(a) an entry of assessed value on the assessment roll which differs from the entry for the same parcel on the
property record card, field book or other final work product of the assessor, or the final verified statement
of the board of assessment review due to an error in transcription;
(b) a mathematical error in the computation of a partial exemption;
(c) an incorrect entry due to failure of the assessor to act on a partial exemption;
(d) [not applicable to final assessment rolls];
(e) an incorrect entry due to a mistake in the determination or transcription of a special assessment or other
charge based on units of service provided by a special district;
(f) a duplicate entry of the description or assessed valuation, or both, of an entire single parcel;
(g) an entry on an assessment roll which is incorrect by reason of an arithmetical mistake by the assessor
appearing on the property record card, field book or other final work product of the assessor; or
(h), (i) [not applicable to final assessment rolls].
Real Property Tax Law, Section 550(3):
An “error in essential fact” means:
(a) the assessment of an improvement destroyed or removed prior to taxable status date;
(b) the assessment of an improvement not in existence or present on a different parcel;
(c) an incorrect entry of acreage which was considered by the assessor in valuing the parcel and which resulted
in an incorrect assessed valuation, where such acreage is shown to be incorrect on a survey submitted by
the applicant;
(d) the omission of the value of an improvement present on real property prior to taxable status date;
(e) an incorrect entry of a partial exemption for a parcel which is not eligible for such exemption; or
(f) misclassification of a parcel in an approved assessing unit which is exclusively used for either residential
or non-residential purposes.
Real Property Tax Law, Section 550(7):
An “unlawful entry” means:
(a) an assessment of wholly exempt property on the taxable portion of the assessment roll;
(b) an assessment of real property located entirely outside the boundaries of the assessing unit, the school
district, or the special district in which the real property is designated as being located;
(c) an entry made by a person or body without the authority to make such entry;
(d) an assessment of taxable state land which exceeds the assessment as approved by the Office of Real
Property Tax Services; or
(e) an assessment of special franchise property which exceeds the final assessment as made by the Office of
Real Property Tax Services
or the full value of that special franchise as determined by the Office of Real Property Tax Services
adjusted by the final state equalization rate established by the State Board for the assessment roll upon
which that value appears.
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