Form Tc159 - Affidavit In Support Of Application For Correction (Page 2 of 2) in pdf

These instructions for Form TC159 (Affidavit in Support of Application for Correction) apply to all submissions apart from the original

application and supplemental applications required to be filed on Form TC150.

See Form TC600 for further instructions and

information on the application process.

Voluntary submissions. If you have factual statements, documents or analysis that you believe relevant, incorporate them in your

original application form whenever possible. If it is not possible, you may submit the information at the hearing. Do not send voluntary

submissions if you requested a hearing. Bring the material to the hearing attached to this affidavit form. If you originally requested a

personal hearing, but later withdraw the request, you may submit additional information at the same time as the withdrawal request.

Factual submissions. The owner or other individual having personal knowledge of the facts may give sworn oral testimony at the

hearing. All other factual submissions must be in affidavit form whether at the Tax Commission’s request or voluntarily, before, at or

after the hearing. Attach rent rolls and other documents to Form TC159. A person having personal knowledge must attest to the

accuracy of the statements and documentation and make a sworn statement to such effect before a notary public or other qualified

official. If the parties to a lease, contract or other transaction are related individuals or businesses, or have modified the written terms,

these facts must be disclosed in the affidavit accompanying the documents.

Submit one original affidavit and one photocopy for each parcel. The photocopy must include all attachments. All documents must be

legible and must be on plain paper. Do not submit original documents; they will not be returned. The following documents are

frequently requested:

Residential rent-rolls. For all apartments (including vacant and owner-occupied units) indicate apartment number, tenant’s name,

whether rent controlled, rent stabilized or unregulated, lease expiration date, monthly rent, all additional income received by the

landlord with respect to the apartment (such as parking, electricity, fuel adjustments, SCRIE, Section 8), and the total of the rent and

other income. Total the rent and income amounts for the building. If there are stores, offices or other commercial rents, these must be

itemized, separately subtotaled and added to the residential total to give a grand total for the building.

Copies of lease. Submit all pages unless instructed otherwise. Include all amendments and agreements extending or modifying the

lease.

Commercial lease summary. Include all rentable space, including owner-occupied and vacant space. For each space indicated floor

number, area in square feet, tenant’s name, lease start and end dates, use (office, retail, garage, etc.), annual base rent, all other rent

and charges, the total annual rent and other charges. Total the floor area, base rent and total rent/charges columns.

Construction costs. Include all costs from the commencement of construction through January 5 of this year. Include the costs of all

work done, whether or not billed or paid. If there is a construction loan, attach the architect’s certification closest in date to January 5.

If none exists, provide an itemized list of costs by trade. Also itemize soft costs such as construction loan interest, professional fees

and insurance.

Disclosure of sale or transfer of property and correction of errors in application . If there has been a sale of the property,

transfer of the applicant’s interest in the property, execution of a contract to sell, or new net lease negotiated or executed within the

past two years, the applicant must describe the transaction in the application when filed. If this was not done, or the transactions

occurred after the application was filed, or if there are errors in the application or documents attached in support, you must correct or

disclose the facts in a supplemental affidavit and submit the affidavit at the hearing. If an offer of assessment relief is made after a

hearing, and there has been a sale of the property, transfer of the applicant’s interest in the property, execution of a contract to sell, or

new net lease negotiated or executed before the offer is accepted, these facts must be disclosed in a supplemental affidavit with a

request for a re-offer before the deadline for acceptance passes.

To disclose a sale, attach Form TC230 Sale Statement to this form. Attach a copy of the closing statement. If a contract of sale has

been executed, and the sale has not closed, attach a copy of the contract. A closing statement attached to Form TC159, without Form

TC230, is inadequate to report a sale. For transfers between related parties, Form TC200 may be used instead of Form TC230.

Omitted answers. If you seek permission to cure an incomplete application at your hearing, state the omitted answers on Form

TC159 and bring it to the hearing. Such permission will be granted in only rare and unusual circumstances.

Proof of standing. If the applicant is not the owner, lessee of the entire property, or a condominium board of managers, documentary

proof of standing to apply and obtain review is mandatory. Attach it to the original application form or, if applicable, bring it to the

hearing.

Proof of standing for a receiver or mortgagee-in-possession. Submit a copy of the signed court order, which appointed the receiver or

granted possession. Highlight the parts of the order which identify the property and name the applicant as receiver or mortgagee-in-

possession. The affidavit must state whether the order is still in effect.

Proof of standing for a contract vendee (buyer). Either attach a copy of the contract of sale to the original application or submit it at the

hearing. The contract must be unconditional and establish that the buyer is aggrieved.

Documents requested by the Tax Commission. Bring the requested documents to the hearing unless the Tax Commission

requested you to mail them. If documents were requested in connection with last year’s application, but were not supplied, attach

them to the original application or bring them to the hearing even though no request is specifically made this year.

Submission after hearing (only if specifically requested by the Tax Commission). Do not send documents unless you were

directed to do so. Follow-up conversations are not permitted after hearings. Send documents by mail, express or hand delivery to the

address on the reverse side. The Tax Commission does not accept factual submissions by fax or e-mail transmission. Leave hand-

delivered material with the receptionist in Room 936. Do not attempt to deliver materials directly to the person who conducted your

hearing.

TC159

Form Tc159 - Affidavit In Support Of Application For Correction Page 2

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