Form Tc106ins - Application For Correction Of Assessment On Grounds Other Than, Or In Addition To, Overvaluation, Including Exemption Or Classification Claims - 2011
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5TAX COMMISSION OF THE CITY OF NEW YORK
TC106INS
1 Centre Street, Room 936, New York, NY 10007
2011
APPLICATION FOR CORRECTION OF ASSESSMENT ON GROUNDS OTHER THAN, OR IN
ADDITION TO, OVERVALUATION, INCLUDING CLAIMS OF EXEMPTION OR CLASSIFICATION
FORM TC106 INSTRUCTIONS FOR 2011
Where to get additional forms and information. Copies of
TC200 Addendum to Application for Correction.
Tax
Commission
forms
may
be
obtained
at
One or more of the following may also be required as an
, at the Tax Commission’s
attachment to the application:
main office, and at Finance Department Business Centers in
each borough. If you have questions about the application
TC201
Income and Expense Schedule for Rent
procedure, contact the Tax Commission by e-mailing
Producing Property
tcinfo@oata.nyc.gov
or calling 311.
Address questions
TC203
Income
and
Expense
Schedule
for
about how your assessment was determined or general
Cooperatives and Condominiums
questions about real property tax assessments to the
Finance
Department.
Contact
Finance
at
TC208
Income and Expense Schedule for a Hotel
or by calling 311. For questions
on exemptions, call Finance at (212) 504-4080. For
TC214
Income and Expense Schedule for Stores,
questions
on
commercial
exemptions,
e-mail
Theaters, and Parking Sites (where the
exemptionspolicy@finance.nyc.gov.
For
personal
applicant or a related person operates the
exemptions, go to nyc.gov/finance; click on STAR/Tax
business).
Exemptions; click on “Contact the Department of Finance”.
TC230
Sale Statement (for properties
Who should use this form? Use this form to apply to the
recently bought, sold or transferred).
Tax Commission for correction of the tentative real property
Agent’s
Statement
of
Authority
and
TC244
tax assessment set by the Finance Department for the tax
Knowledge (for applications signed by an
year that will begin on July 1 if you are making claims
agent).
relating to: (a) classification, (b) eligibility for full or partial
exemption, (c) unlawful assessment procedure, (d) the
Accountant’s Certification (attachment to
TC309
valuation of the taxable portion of a partially exempt
Form TC201 for properties assessed at
property, or (e) the calculation of a partial exemption. Use
$1,000,000 or more).
only one application form for each parcel.
When and where to file. Your application must be received
Do not use TC106 if you object only that the assessment is
by 5:00 p.m. on March 1, 2011 (or March 15, 2011 if
unequal, or excessive because the assessment exceeds the
property is in class 1). This deadline prescribed by the City
full value of the property or statutory limitation on the
Charter cannot be waived or extended for any reason. Late
permissible
annual
increases,
(including
erroneous
applications are void.
You should bring the completed
calculation of the transition assessment). If you object on
application forms to the Tax Commission’s office in
these grounds alone, use Form TC101 for property in
Manhattan or a Finance Department Business Center in any
classes two or four; or for class two or four condominium
borough before the deadline. Obtain a date stamped Tax
property use Form TC109. If the property is in class one,
Commission Receipt Form TC10 as proof of timely filing.
use Form TC108.
An application on Form TC106 may
Make two copies.
File an original plus one exact copy.
include a claim of unequal or excessive valuation only if a
Keep a copy for your records and to use at your hearing.
classification or exemption claim is also asserted.
Filing by mail
Do not use Form TC106 to object to the assessed valuation
Mail
the
completed
Form
TC101
to
the
Tax
of the land or physical increases due to construction or
alteration work. These claims should be made on the form
Commission at 1 Centre Street, Room 936, New York,
for valuation claims, even if the calculation of a partial
NY 10007. Applications received after the deadline
exemption or the limitations on assessment increases may
will not be accepted even if they were mailed
be affected.
before that date.
Form TC106 may be used for all types of property, including
Applications may not be filed by fax or e-mail.
condominiums and utility property.
When is an income and expense schedule required? For
What other forms and instructions are needed? Before
most properties an income and expense schedule must be
you start to complete the form, read:
attached to the application for correction. Use Form TC201
if the property produced rental income in 2010. Use Form
TC200 Addendum. Form TC200 must be attached when
TC203 for residential and commercial cooperatives and
TC106 is filed. See TC200 Instructions.
condominiums.
Use Form TC208 for hotels and motels.
TC600 How to Appeal a Tentative Assessment.
Use Form TC214 for department stores, public parking
Also obtain Form TC10 Receipt, and
garages and lots, and theaters where the applicant is the
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