Form Tc200ins 2009 - Addendum To Application For Correction
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4TAX COMMISSION OF THE CITY OF NEW YORK
1 Centre Street, Room 936, New York, NY 10007
TC200INS
2009
ADDENDUM TO APPLICATION FOR CORRECTION
FORM TC200 INSTRUCTIONS FOR 2009
Addendum to application.
TC 200 is required
Documentation of fiduciaries’ authority.
A
when you apply using Form TC106, and may be
fiduciary, such as an executor of a decedent’s
required when applying using Form TC101, TC105,
estate, administrator, guardian, conservator or
TC108 or TC109.
Follow these instructions. If
trustee, must show authority to sign the application.
required, attach TC200 to the application. If you do
Form TC200 is not required of a fiduciary if the
not file TC200 when necessary, the application will
principal is an owner or net lessee of the entire
not be complete and will not be considered. Form
property. See Form TC600 for instructions on the
TC200 serves a variety of purposes; so, some parts
requirement
to
attach
documents
to
your
of TC200 may not apply to your application.
application to establish a fiduciary’s authority.
When Form TC200 is required because of the
Other circumstances when TC200 is required
relation of the applicant to the property. You
with TC101. Form TC200 must be filed with an
must file Form TC200 with an application when:
application on Form TC101 when:
The applicant is not an owner or lessee who pays
An owner whose property is subject to a net lease
all property charges, such as taxes on, insurance
reports net lease rent on Form TC200 Part 5,
for, and maintenance of the entire property.
instead of Form TC201.
Applicant is a partial tenant, a tenant who does not
A lessee does not report the terms of its lease on
pay all property charges, mortgagee-in-possession,
an income and expense schedule. For example,
receiver, trustee in bankruptcy, or owner of a
the applicant leases an entire office building for its
divided interest.
own use.
If the answer is “Yes” to either or both questions in
A receiver, mortgagee-in-possession or bankruptcy
Part 7 of TC101 as to a sale of the property or
trustee must attach a copy of the signed court order
construction or major alteration work since January
of appointment or granting possession to the
5, 2006.
Describe construction or a major
application with TC200. Highlight the parts of the
alteration in TC200 Part 4.
Describe a sale
order identifying the property and naming the
between related persons in TC200 Part 3. Use
applicant. Do not submit orders no longer in effect.
Form TC230, instead of Form TC200, to report a
sale between unrelated persons.
Applicant is a contract vendee. A contract vendee
(buyer) must attach a copy of the contract of sale
If the specific information called for in Part 3 or 4 is
signed by the buyer and seller to the application
not available when the application is filed, or Form
with TC200. If the vendor and vendee are not
TC230 is not attached when the application is filed,
related, file Form TC230 also.
Vendees may
you may submit TC200 and/or TC230 at your
submit the contract at the hearing (with TC159), if
hearing. If review on the papers without a personal
the opening and signature pages (showing there is
hearing is requested, you must complete Part 3 or
a signed contract in effect) are attached with TC200
4 or attach TC230 when the application is filed.
to the application when filed. The contract must be
unconditional and establish that the buyer is
When Form TC200 is required with TC105. Form
aggrieved.
TC200 is required with TC105 when the applicant is
not an owner. Complete only Parts 1 and 2.
If required documents are not attached to TC200
when the application is filed, and, as a result,
When Form TC200 is required with TC109 to
standing is not established, the application will be
make a unit value claim. Form TC200 must be
dismissed.
submitted for a claim that an individual residential
or owner–occupied commercial unit is overvalued,
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