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THE TAX COMMISSION OF THE CITY OF NEW YORK

1 Centre Street, Room 936, New York, NY 10007

TC200INS

2004

ADDENDUM TO APPLICATION FOR CORRECTION

FORM TC200 INSTRUCTIONS FOR 2004

Addendum to application.

If required, attach

Documentation of fiduciaries’ authority.

Form TC200 when you file your application. Its use

fiduciary, such as an executor of a decedent’s

is always required when your application is filed on

estate, administrator, guardian, conservator or

Form TC106.

TC200 is required in specified

trustee, must show authority to sign the application.

circumstances if your application is filed on Form

Form TC200 is no longer required of a fiduciary if

TC101, TC105, TC108 or TC109. If TC200 is not

the principal is an owner or net lessee of the entire

filed when necessary, the application is incomplete

property. See Form TC600 for instructions on the

and will not receive Tax Commission review. Form

requirement to attach documents to establish a

TC200 serves a variety of purposes; so, some parts

fiduciary’s authority when the fiduciary has not

may not apply to your application.

previously filed an application on a property.

When Form TC200 is required because of the

Other circumstances when TC200 is required

relation of the applicant to the property. Form

with TC101. Form TC200 must be filed with an

TC200 must be filed with an application when:

application on Form TC101 when:

Applicant is not an owner or lessee who pays all

An owner whose property is subject to a net lease

property charges, such as taxes, insurance, and

reports net lease rent on Form TC200 Part 5,

maintenance of the entire property.

instead of Form TC201.

Applicant is a partial tenant, a tenant who does not

A lessee does not report the terms of its lease on

pay all property charges, mortgagee-in-possession,

an income and expense schedule. For example,

receiver, trustee in bankruptcy, or owner of a

the applicant leases an entire office building for its

divided interest.

own use.

If the answer is “yes” to either or both questions in

A receiver, mortgagee-in-possession or bankruptcy

Part 7 of TC101 as to a sale of the property or

trustee must attach a copy of the signed court order

construction or major alteration work since January

of appointment or granting possession to the

5, 2002.

Describe construction or a major

application with TC200. Highlight the parts of the

alteration in TC200 Part 4.

Describe a sale

order identifying the property and naming the

between related persons in TC200 Part 3. Use

applicant. Do not submit orders no longer in effect.

Form TC230, instead of Form TC200, to report a

sale between unrelated persons.

Applicant is a contract vendee. A contract vendee

(buyer) must attach a copy of the contract of sale

If the specific information called for in Part 3 or 4 is

signed by the buyer and seller to the application

not available when the application is filed, or Form

with TC200. If the vendor and vendee are not

TC230 is not attached when the application is filed,

related, file Form TC230 also.

Vendees may

you may submit TC200 and/or TC230 at your

submit the contract at the hearing (with TC159), if

hearing. If review on the papers without a personal

the opening and signature pages (showing there is

hearing is requested, you must complete Part 3 or

a signed contract in effect) are attached with TC200

4 or attach TC230 when the application is filed.

to the application when filed. The contract must be

unconditional and establish that the buyer is

When Form TC200 is required with TC105. Form

aggrieved.

TC200 is required with TC105 when the applicant is

not an owner. Complete Parts 1 and 2.

If required documents are not attached to TC200

when the application is filed, so that standing is not

When Form TC200 is required with TC109 to

established, the application will be dismissed.

make a unit value claim. Form TC200 must be

Form Tc200 Instructions For 2004 - Addendum To Application For Correction - The Tax Commission Of The City Of New York

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