Form Tc159 - Affidavit In Support Of Application For Correction

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

application and supplemental application (Form TC150). See Form TC600 for further instructions.

Incomplete TC159 will not be considered. Do not leave items at the top of the forms blank. If the form is completed before a

hearing, and you do not know who will conduct it, state “unknown” as to the Commissioner/Tax Commission staff item. Individuals and

some representatives do not have a “group” number. Write “none” or “0”.

Purpose. State the reason for this submission in the “Statement of Affiant”. For example: “Purpose: Correct an answer in TC101 Part

8”; or “Submit supplemental information (rent roll) at hearing”.

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

original application form. If not possible, you may submit the information at the hearing, attached to this affidavit form; do not send at

another time. 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. Persons with personal knowledge of the facts may give sworn oral testimony at hearings. All other factual

submissions must be in affidavit form whether before, at or after the hearing. Attach documents to Form TC159. A person having

personal knowledge must attest to the accuracy of the statements and documents under oath before a notary public. 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. The photocopy must include all attachments. All documents must be legible and on

plain paper. Do not submit original documents; they will not be returned. The following documents are frequently submitted in support

of applications:

Information from Finance.

Copies of documents or oral statements of facts or policy from the Department of Finance require

identification of the date, person, source and attendant circumstances surrounding the receipt of such document or statement.

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. Include all lease amendments, extensions, or modifications.

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

number, gross building 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 transfer of property. 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 disclose the

transaction in the application when filed. See TC600. If Form TC200 or TC230 was not completed and attached to the application, or

the transactions occurred after the application was filed, disclose the facts in this affidavit form and submit it 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, after the hearing and before the offer is accepted, these facts

must be disclosed in this affidavit form with a request for a re-offer before the deadline for acceptance passes.

To report and describe 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.

Correction of errors in application. If there are errors in the application or documents attached in support, you must correct the facts

in this affidavit form and submit it at the hearing. Only the person who signed (or had authority to sign, such as another corporate

officer,) the application can change information in it. State the correct information and explain the change.

Omitted answer or form. To cure an incomplete application at your hearing, attach the omitted form to Form TC159 or state the

omitted answers on Form TC159 and submit it at the hearing.

Contract vendees. If an applicant is a contract vendee and did not attach the entire contract to the application, attach it to TC159 for

submission at the hearing. See TC200 Instructions.

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 then, 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 after your hearing

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 from applicants by fax or

e-mail. Hand-deliver material to 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 - 2005 Page 2

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