Form Tc106ins - Application For Correction Of Assessment On Grounds Other Than, Or In Addition To, Overvaluation, Including Claims Of Exemption Or Classification - 2010
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5TAX COMMISSION OF THE CITY OF NEW YORK
TC106INS
1 Centre Street, Room 936, New York, NY 10007
2010
APPLICATION FOR CORRECTION OF ASSESSMENT ON GROUNDS OTHER THAN, OR IN
ADDITION TO, OVERVALUATION, INCLUDING CLAIMS OF EXEMPTION OR CLASSIFICATION
FORM TC106 INSTRUCTIONS FOR 2010
Who should use this form? Use this form to apply to
(where the applicant or a related person
the Tax Commission for correction of the tentative real
operates the business).
property tax assessment set by the Finance Department
TC230
Sale Statement (for properties
for the tax year that will begin on July 1 if you are making
recently bought, sold or transferred).
claims relating to: (a) classification, (b) eligibility for full
or partial exemption, (c) unlawful assessment procedure,
Agent’s Statement of Authority and
TC244
(d) the valuation of the taxable portion of a partially
Knowledge (for applications signed by
exempt property, or (e) the calculation of a partial
an agent).
exemption.
Use only one application form for each
Accountant’s Certification (attachment to
TC309
parcel.
Form TC201 for properties assessed at
Do not use TC106 if you object only that the assessment
$1,000,000 or more).
is unequal, or excessive because the assessment
When and where to file.
Your application must be
exceeds the full value of the property or statutory
received by 5:00 p.m. on March 1, 2010. This deadline
limitation on the permissible annual increases, including
prescribed by the City Charter cannot be waived or
erroneous calculation of the transition assessment. If
extended for any reason.
Late applications are void.
you object on these grounds alone, use Form TC101 for
You should bring the completed application forms to the
property in classes two or four; or for class two or four
Tax Commission’s office in Manhattan or a Finance
condominium property, Form TC109. If the property is in
Department Business Center in any borough before the
class one, use Form TC108. An application on Form
deadline.
Obtain a date stamped Tax Commission
TC106 may include a claim of unequal or excessive
Receipt Form TC10 as proof of timely filing.
valuation only if a classification or exemption claim is
also asserted.
Make two copies. File an original plus one exact copy.
Keep a copy for your records and to use at your hearing.
Do not use Form TC106 to object to the assessed
valuation of the land or physical increases due to
Filing by mail
construction or alteration work. These claims should be
Mail the completed Form TC101 to the Tax
made on the form for valuation claims, even if the
Commission at 1 Centre Street, Room 936, New
calculation of a partial exemption or the limitations on
York, NY 10007. Applications received after the
assessment increases may be affected.
deadline will not be accepted even if they were
Form TC106 may be used for all types of property,
mailed before that date.
including condominiums and utility property.
Applications may not be filed by fax or e-mail.
What other forms and instructions are needed?
Before you start to complete the form, read:
TC200 Addendum.
Form TC200 must be attached
when TC106 is filed. See TC200 Instructions.
TC600 How to Appeal a Tentative Assessment.
When is an income and expense schedule required?
Also obtain Form TC10 Receipt, and
For most properties an income and expense schedule
must be attached to the application for correction. Use
TC200 Addendum to Application for Correction.
Form TC201 if the property produced rental income in
One or more of the following may also be required as an
2009. Use Form TC203 for residential and commercial
attachment to the application:
cooperatives and condominiums. Use Form TC208 for
hotels and motels.
Use Form TC214 for department
TC201
Income and Expense Schedule for Rent
stores, public parking garages and lots, and theaters
Producing Property
where the applicant is the business operator or a related
TC203
Income and Expense Schedule for
person. If the applicant operates its business in part of
Cooperatives and Condominiums
the property, and rents part of the property, attach both
Form TC201 and Form TC214.
Form TC214 is not
TC208
Income and Expense Schedule for a
required for department stores with less than 10,000
Hotel
gross square feet of retail space.
TC214
Income and Expense Schedule for
An income and expense schedule is not required in the
Stores, Theaters, and Parking Sites
following cases:
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