Open Petitions
This report lists information in the City's computer records with respect to open petitions challenging real property tax assessments pursuant to Article 7 of the Real Property Tax Law: the index number and year the petition was commenced, the name of the petitioner, the name of the attorney for the petitioner, and various note of issue codes. The codes you may see are:
"1" for filing a certified statement of income and expenses with the Law Department;
"2" for filing a note of issue;
"3" for defective petition because the Tax Commission dismissed the predicate application;
"4" marked off court calendar, but deemed open by the Tax Commission; and
"5" for a fifth-year extension under RPTL §718 agreed to with the Law Department
"0" or a blank means there is no code.
Petitions that are invalid or abandoned are closed on the City's records of assessment review petitions. Only open petitions appear on this report. Generally, inactive petitions filed more than 15 years ago have been marked as closed.
This Report is in .PDF format and requires the Adobe Acrobat Reader, version 7.0 or later, for effective use. To search for a particular record on this report, you may use the built-in "Search" feature listed under "Edit" on the menu bar or click on the "binoculars" symbol on the tool bar. You can search either by entering the borough code (1 digit), block (5 digits) and lot (4 digit) with leading zeros and separated by a single space or by entering the full or partial petitioner or attorney name. For example, to search for borough 1, block 116 and lot 43, enter 1 00116 0043 in the "Search PDF" box and then click on the "Search" button. You may also search by year or name, such as the name of a petitioner or an attorney's name. Select the link below to view records in the report according to the borough in which the property is located.
Manhattan Bronx Brooklyn Queens Staten Island You may import the data from this report to a database by use of "Copy" and "Paste" features to bring the data into a text editor or a word processor. Then use the "Replace" feature to remove headers from the report and save it as a "text" file.
Record status is current as of the date at the top right of each page. We expect to update records twice a year in March and July.