Form Tc106ins - Application For Correction Of Assessment On Grounds Other Than, Or In Addition To, Overvaluation, Including Claims Of Exemption Or Classification - 2009
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5TAX COMMISSION OF THE CITY OF NEW YORK
TC106INS
1 Centre Street, Room 936, New York, NY 10007
2009
APPLICATION FOR CORRECTION OF ASSESSMENT ON GROUNDS OTHER THAN, OR IN
ADDITION TO, OVERVALUATION, INCLUDING CLAIMS OF EXEMPTION OR CLASSIFICATION
FORM TC106 INSTRUCTIONS FOR 2009
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,
TC244
Agent’s Statement of Authority and
(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
TC309
Accountant’s Certification (attachment to
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 2, 2009. When March 1
limitation on the permissible annual increases, including
falls on Saturday or Sunday applications are timely if
erroneous calculation of the transition assessment. If
filed by the following Monday. This deadline prescribed
you object on these grounds alone, use Form TC101 for
by the City Charter cannot be waived or extended for
property in classes two or four; or for class two or four
any reason. Late applications are void.
You should
condominium property, Form TC109. If the property is in
bring the completed application forms to the Tax
class one, use Form TC108. An application on Form
Commission’s office in Manhattan or a Finance
TC106 may include a claim of unequal or excessive
Department Business Center in any borough before the
valuation only if a classification or exemption claim is
deadline.
Obtain a date stamped Tax Commission
also asserted.
Receipt Form TC10 as proof of timely filing.
Do not use Form TC106 to object to the assessed
Make two copies. File an original plus one exact copy.
valuation of the land or physical increases due to
Keep a copy for your records and to use at your hearing.
construction or alteration work. These claims should be
made on the form for valuation claims, even if the
If you mail your application, send it to the Tax
calculation of a partial exemption or the limitations on
Commission’s office in Manhattan at least ten days
assessment increases may be affected.
before March 1 and enclose a self-addressed, stamped
Tax Commission receipt Form TC10. A return receipt
Form TC106 may be used for all types of property,
from the post office or an express company is not
including condominiums and utility property.
sufficient proof of filing.
What other forms and instructions are needed?
Applications may not be filed by fax or e-mail.
Before you start to complete the form, read:
TC200 Addendum.
Form TC200 must be attached
TC600 How to Appeal a Tentative Assessment.
when TC106 is filed. See TC200 Instructions.
Also obtain Form TC10 Receipt, and
When is an income and expense schedule required?
TC200 Addendum to Application for Correction.
For most properties an income and expense schedule
must be attached to the application for correction. Use
One or more of the following may also be required as an
Form TC201 if the property produced rental income in
attachment to the application:
2006. Use Form TC203 for residential and commercial
TC201
Income and Expense Schedule for Rent
cooperatives and condominiums. Use Form TC208 for
Producing Property
hotels and motels.
Use Form TC214 for department
stores, public parking garages and lots, and theaters
TC203
Income and Expense Schedule for
where the applicant is the business operator or a related
Cooperatives and Condominiums
person. If the applicant operates its business in part of
the property, and rents part of the property,, attach both
TC208
Income and Expense Schedule for a
Form TC201 and Form TC214.
Form TC214 is not
Hotel
required for department stores with less than 10,000
TC214
Income and Expense Schedule for
gross square feet of retail space.
Stores, Theaters, and Parking Sites
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