Any person whose real property is assessed upon the assessment roll with real property of another person as one piece or plot may, at any time after the filing of the assessment roll, submit his deed or other evidence of title to the property to the Assessor. The Assessor shall apportion the assessment and the tax thereon, and shall forthwith deliver a written statement of his apportionment to the Treasurer. The Treasurer shall thereupon enter the apportionment upon the assessment roll, and shall thereafter separately receive the taxes so apportioned.
[1]
Editor's Note: Former Section 99 was repealed by L.L. No. 3-1972 (March 27, 1972), and former Section 104 was renumbered as Section 99.
The Assessment Map of the City of New Rochelle, as it now exists or as it may be altered, amended or changed, is hereby declared to be the Official Assessment Map of the city.
[1]
Editor's Note: Former Section 100 was repealed by L.L. No. 3-1972 (March 27, 1972), and former Section 105 was renumbered as Section 100.
A true copy of the assessment roll shall be prepared by the Assessor and shall at all times be kept in his office.
[1]
Editor's Note: Former Section 101 was repealed by L.L. No. 3-1972 (March 27, 1972), and former Section 106 was renumbered as Section 101.
The Council shall have the power to correct any assessment claimed to be erroneous or invalid by reason of clerical error in overvaluation upon the application of the party interested, his agent or attorney, and to remit the tax upon the excess valuation if such tax has not been paid and if the Council deems that an injustice has been done, provided that such application is accompanied by a written certificate signed and sworn to by the Assessor, stating that the valuation fixed was a clerical error and that he intended to fix a certain other valuation, naming such intended valuation. The assessment as corrected by the Council must not be lower than the amount named in such certificate.
[1]
Editor's Note: Former Section 102 was repealed by L.L. No. 3-1972 (March 27, 1972), and former Section 107 was renumbered as Section 102.
In the event of the cancellation or correction of erroneous taxes or assessments by the Council or by judgment of a court, the City Clerk shall report the same to the Director of Finance, and the Director shall forthwith enter the same upon his record and notify the Treasurer thereof. The Treasurer shall not receive any such tax or assessment or mark the same abated until the Director has given him such notice.
[1]
Editor's Note: Former Section 103 was repealed by L.L. No. 3-1972 (March 27, 1972), and former Section 108 was renumbered as Section 103.
[Enacted by Local Law No. 2-1971 (April 12, 1971).]
(a) 
No exemption from real property taxes, either partial or full, shall be granted by the Council of the City of New Rochelle, excluding, however, the tax exemptions mandated by the Real Property Tax Law of the State of New York, until after a public hearing has been held thereon.
(b) 
Upon receipt of an application for exemption from real property taxes, the Council may, by resolution, indicate its intent to consider such application. Such resolution shall direct the City Clerk to give notice by publication thereof twice in each of the two weeks preceding the meeting at which Council will consider the matter and the public hearing shall be held not less than 10 days after the date of first publication. Such notice shall specify the tax exemption requested, the name and address of the person, firm or corporation requesting such exemption, the location of the real property, the block and lot number as same appears on the Official Tax Assessment Map of the City of New Rochelle of the property for which the tax exemption is requested and the date when and place where the public hearing will be held.
[1]
Editor's Note: This section was originally listed as Section 109.
[Amended by Local Law No. 2-2025 (May 13, 2025)]
The Board of Assessment Review shall prescribe the form in which complaints in relation to assessments shall be made to it. It shall fix the dates, places and time pursuant to law when the Board will meet to hear complaints. Hearings shall commence on the third Tuesday of February in each year, and terminate not later than the 15th day of March. The Board shall notify the Assessor of such dates, places and times on or before January 20 in each year. The verified statement showing the changes determined to be made in assessments, required by law to be delivered to the Assessor, shall be so delivered not later than March 20 in each year.
[Enacted by Local Law No. 3-1972 (March 27, 1972); amended by Local Law No. 6-1985 (June 18, 1985).[2]]
The powers and duties of the Assessor and of the Board of Assessment Review shall be as set forth in Sections 99 through 103 and as specified in the Real Property Tax Law, except as otherwise set forth below in this Chapter X.
[1]
Editor's Note: This section was originally listed as Sections 104 and 105.
[2]
Editor's Note: Section 3 of L.L. No. 6-1985 provided that the following laws or sections thereof are hereby superseded or changed: §§ 500; 506; 512, Subdivision 1; and 516, Subdivision 1, of the Real Property Tax Law, as amended by L. 1984, c. 379.
[Enacted by Local Law No. 6-1985 (June 18, 1985); amended by Local Law No. 2-2025 (May 13, 2025).]
The taxable status and valuation of all real property in the City of New Rochelle shall be determined annually as of the first day of December, and all real property therein shall be assessed according to its condition and ownership as of such date.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
On or before the first day of May in each year, the Assessor shall ascertain, by diligent inquiry, all the real property located in the City of New Rochelle and the names of the owners thereof.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
A. 
On or before the first day of June, the Assessor shall complete the tentative assessment roll. The Assessor shall forthwith cause a notice, the contents of which are prescribed by Subdivision 1 of § 526 of the Real Property Tax Law, to be published once in the official newspaper of the City of New Rochelle.
B. 
After publication of the notice and until the third Tuesday of June, the Assessor shall make the assessment roll available for inspection as prescribed by Subdivision 2 of § 526 of the Real Property Tax Law.
C. 
When the original final assessment roll is prepared, pursuant to § 526 of the Real Property Tax Law, the tentative assessment roll shall be retained in the office of the Assessor for a minimum of five years from the date of filing thereof.
[1]
Editor's Note: Another Section 109 is set forth in Art. XI.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
On or before the first day of August, the Assessor shall complete the final assessment roll, deliver the original to the Clerk of the County Legislature and prepare and file a certified copy in the office of the City Clerk. The Assessor shall forthwith cause a notice to be published once in the official newspaper of the City of New Rochelle stating that the final assessment roll has been completed and a certified copy thereof so filed for public inspection.
[1]
Editor's Note: Another Section 110 is set forth in Art. XI.