Form Tc101ins - Application For Class Two Or Class Four Properties

TAX COMMISSION OF THE CITY OF NEW YORK

1 Centre Street, Room 936, New York, NY 10007

TC101INS

2010

APPLICATION FOR CLASS TWO OR CLASS FOUR PROPERTIES

FORM TC101 INSTRUCTIONS FOR 2010

Who should use this form? Use Form TC101 to

File an original only; you should keep a photocopy

protest just the valuation of tax class two or four

for your records and to use at your hearing.

property, including a claim that statutory limits on

Filing by mail

annual increases have been exceeded by the

Mail the completed Form TC101 to the Tax

Department of Finance for the tax year that will

Commission at 1 Centre Street, Room 936, New

begin on July 1, 2010. If you have a classification

York, NY 10007. DO NOT MAIL THE TC101 TO

or exemption claim either alone or in addition to a

ANY OTHER ADDRESS. Applications received

valuation claim, use Form TC106. Use just one

after the deadline will not be accepted even if

application form for each property.

they were mailed before that date.

What other forms and instructions are needed?

Applications may not be filed by fax or e-mail.

Before you begin the form, read:

Supplemental affidavits.

Use a supplemental

TC600 How to Appeal a Tentative Assessment.

affidavit, Form TC159, to provide additional

information, to correct any information that is

Also obtain Form TC10 Receipt. One or more of

misstated in the application or attachments, or to

the following may also be required as an

furnish required information omitted from the

attachment to the application:

application. See Form TC600 and TC159.

TC200

Addendum to Application

Completeness.

Your application should be

complete at the time of filing.

TC201

Income Schedule (Rental Property)

TC203

Income Schedule (Coop or Condo)

When is Form TC200 required with TC101? If

TC200 is not filed when necessary the application

TC208

Income Schedule (Hotel or Motel)

is incomplete and will not receive Tax Commission

TC214

Income Schedule for Department

review. See TC200 Instructions. Form TC200 is

Stores, Theatres, and Service Sites

generally required with TC101 when:

(where applicant or a related person

Applicant is not an owner or lessee who pays all

operates the business).

property charges, such as taxes, insurance and

TC230

Sale Statement (when property is

maintenance of the entire property.

recently bought, sold or transferred).

Applicant is a partial tenant, a tenant who does not

Agent’s Statement of Authority and

TC244

pay

all

property

charges,

contract

vendee,

Knowledge (when an agent signs

mortgagee, receiver, trustee in bankruptcy, or

the application).

owner of a divided interest.

Accountant’s Certification

TC309

Applicant is a lessee who does not report the terms

(accompanies Form TC201 when

of its lease on an income and expense schedule.

property is assessed at $1,000,000

For example, applicant leases an entire office

or more).

building for its own use.

When and where to file. We must receive your

Applicant is an owner and reports net lease rent on

application by 5:00 P.M. on March 1, 2010. The

Form TC200, instead of Form TC201.

City Charter sets this deadline; the filing deadline

Part 7 is answered “yes” as to a sale, construction,

cannot be waived or extended for any reason. Late

or major alteration. Use TC200 if a sale is between

applications will not be reviewed. You should bring

persons.

Otherwise,

use

the

sale

the completed application forms to the Tax

statement, Form TC230. See TC200 Instructions.

Commission’s office in Manhattan or a Finance

When is an income and expense schedule

Department Business Center in your borough by

required?

For most properties, an income and

the deadline. Use the Tax Commission receipt

expense schedule must be attached to the

(Form TC10) as proof of timely filing.

application for correction. Use Form TC201 if the

- 1 -

Form Tc101ins - Application For Class Two Or Class Four Properties - 2010

Related Articles

Related forms

Related Categories