Real Property Tax Law, Art. 5, Title 3

[ Click Here To Read The Law Online ]

See page 7 of 15

§ 553. Correction of final assessment rolls
(a) Clerical error on current or preceding year’s assessment roll resulting in assessed
value or special assessment or other unit of service charge less than that actually on
assessor’s record
(b) Clerical error on current year’s assessment roll resulting in assessed value or special
assessment or other unit of service charge more than that actually on assessor’s
record or board of assessment review’s [BAR] verified statement
(c) Omission from assessment roll of preceding year of taxable real property
(d) Omission from assessment roll of current year of taxable real property
(e) Unlawful entry appearing on current assessment roll
(f) Error in essential fact on current assessment roll
(f-1) Incorrect partial exemption granted on preceding year’s roll for parcel not eligible
for exemption (provided no transfer of title since that roll was filed)
(g) State land assessment for current or preceding year less than State Board approved
assessment