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Mayor Issues Emergency Executive Order Recommended By the Condemnation & Tax Certiorari Committee

Mayor de Blasio has issued an Emergency Executive Order suspending the requirement that applicants seeking to correct a property tax assessment appear before a notary to verify their applications. The Condemnation and Tax Certiorari Committee (Reed Schneider, Chair) had urged the Mayor to suspend the requirement this year in order to reduce the threat COVID-19 poses to the health and welfare of taxpayers seeking property tax relief and the person performing notary services. While the suspension is currently temporary, the Committee ultimately believes that the notary requirement should be eliminated, arguing that the verification requirement poses an unnecessary procedural obstacle to New York City taxpayers’ access to the opportunity for correction of erroneous tax assessments.  No other locality in the state requires certified applications for assessment relief, and the City’s Finance Department does not impose a notarization burden on taxpayers filing Real Property Income and Expense forms used in setting assessments. Such a change will require an amendment to the City Charter, which the Committee will be advocating for in the coming months.