Correcting property assessment clerical errors

Clerical errors

• Transcription errors
• Computational errors
• Failure to process partial exemption
• Computer programming or inputting error resulting in value different than intended by
  assessor
• All other clerical errors defined in Subdivision 2 of Section 550 of the Real Property Law

Errors in description

• Incorrect tax classification due to an inventory error
• Physical change to the property that is not reflected or is reflected incorrectly on the assessment roll
• Physical change put on the assessment roll when no physical change was actually done to the property
• Equalization change erroneously put on an assessment roll as a physical change
• Assessment reflecting building in the course of construction erroneously not removed from the assessment roll
• Incorrect entry on the assessment roll of the assessed value of an improvement which was destroyed or removed prior to the taxable status date
• Incorrect entry on the assessment roll of the assessed value of an improvement which was not in existence, or which was present on a different parcel
• Assessment based on incorrect square footage
• Assessment based upon incorrect number of units
• Incorrect building class that affected assessed value
• Incorrect calculation of transitional assessment or statutory limitation on assessment increases
• Incorrect merging or dividing of a property lot
• Land incorrectly deemed developable
• Improper notification of a change in value reflected on a Revised Notice of Property Value

The following types of errors will not be corrected:

• Overvaluation due to inappropriate comparables or attributed income
• Incorrect valuation model utilized
• Errors in land and building ratio
• Incorrect calculation of exemption based on error in application of the statute

Note: For these types of errors, please visit the Challenge Your Assessment page to submit a Request for Review.

Applying for error corrections

To apply for an error correction on your property assessment, you must submit the Administrative Review application and supporting documentation to the address listed on the form.

Frequently asked questions