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STATE OF NEW YORK
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S. 5912                                                  A. 8649

2011-2012 Regular Sessions

S E N A T E - A S S E M B L Y

October 14, 2011
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IN  SENATE  --  Introduced  by  Sens.  BRESLIN,  DILAN,  KRUGER, LARKIN,
  LAVALLE, MONTGOMERY, OPPENHEIMER, STAVISKY -- read twice  and  ordered
  printed, and when printed to be committed to the Committee on Rules

IN  ASSEMBLY  --  Introduced  by  M.  of  A.  McENENY, GUNTHER, AMEDORE,
  P. LOPEZ, LATIMER, P. RIVERA, N. RIVERA -- Multi-Sponsored by -- M. of
  A. ABINANTI, BRONSON,  BURLING,  CALHOUN,  CASTELLI,  CROUCH,  CURRAN,
  DUPREY,  FINCH,  FITZPATRICK,  KATZ, LIFTON, MAGEE, MARKEY, McDONOUGH,
  M. MILLER, MOLINARO, MURRAY, ORTIZ, SCHIMEL, SPANO,  STEVENSON,  SWEE-
  NEY,  TEDISCO,  TITONE  --  read once and referred to the Committee on
  Ways and Means

AN ACT to enact the "flood assessment relief act of 2011"

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Short  title. This act shall be known and may be cited as
the "flood assessment relief act of 2011".
  S 2. Definitions. For the purposes of this act,  the  following  terms
shall have the following meanings:
  1.  "County" shall mean the counties of Albany, Bronx, Broome, Chenan-
go, Clinton, Columbia,  Delaware,  Dutchess,  Essex,  Greene,  Herkimer,
Kings,  Montgomery,  Nassau, Orange, Otsego, Putnam, Queens, Rensselaer,
Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan,
Tioga, Ulster, Warren, Washington and Westchester.
  2. "Taxable status date" shall mean the date established  pursuant  to
section 302 of the real property tax law.
  3. "Catastrophically impacted" shall mean a property there is cause to
believe  the  value  of  which was diminished by 50 percent or more as a
result of the weather.
  4. "Taxpayer" shall mean    the  owner  of  real  property  which  was
catastrophically impacted in a county.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13444-04-1
S. 5912                             2                            A. 8649

  5. "Assessor" shall mean a town, city, or village assessor or board of
assessors in a county.
  6.  "Property  owner"  shall  mean  the  owner of real property who is
responsible for payment of real property taxes on such property.
  7. "Weather" shall mean the storms, rains, or floods which occurred in
a county during the period beginning August 26, 2011 and ending  Septem-
ber 7, 2011.
  8.  "Correction" shall mean the process for the correction of a "cler-
ical error" as defined in section 550 of the real property tax  law  and
as provided for in title 3 of article 5 of the real property tax law.
  S 3. Local option. A county may exercise the provisions of this act if
such  county's governing body shall, by February 15, 2012, pass a resol-
ution resolving to implement the provisions of this act.  Prior  to  the
passage  of such resolution, the chief executive officer of a county (or
the representative thereof) shall consult with  those  municipal  corpo-
rations as defined in subdivision 10 of section 102 of the real property
tax law  which such chief executive officer has reason to believe had at
least 10 properties whose value was diminished as a result of the weath-
er  and  shall  secure  the  written  consent  of such corporation to be
included in scope and coverage of such resolution.
  S 4. Assessment relief for flood victims.  Notwithstanding  any  other
provision of law to the contrary, a taxpayer whose real property is in a
county and whose property has been catastrophically impacted as a result
of  weather  occurring  in the state of New York may seek administrative
review or correction of the valuation assigned to such real property  or
the  improvements thereon pursuant to the provisions of article 5 of the
real property tax law. An assessor shall also seek administrative review
or correction of valuations on any  property  he  or  she  believes  was
catastrophically impacted as a result of such weather.
  In the event such review or correction is sought, the board of assess-
ment review or other authorized body or officer, in making such determi-
nations as it is otherwise authorized to make pursuant to the provisions
of  the real property tax law, shall consider the taxable status date as
provided for in section 302 of the real property tax law, to be  Septem-
ber 7, 2011 instead of the taxable status date otherwise provided for in
such section or any other provision of law.
  Any  complaint by a taxpayer who is also the property owner and who is
seeking a lower valuation, shall not be required to suggest  such  valu-
ation to the board of assessment review, but such suggestion may be made
by  an assessor or board of assessors, even if such assessor or board of
assessors is not the party who has made the application  for  assessment
review.
  In the event the assessor seeks an administrative determination before
a  board  of assessment review of any property he or she is not an owner
of or otherwise entitled by law to seek an administrative  determination
from  such board, such assessor shall also seek an administrative deter-
mination and a lower valuation of all such properties he or she believes
were catastrophically impacted  by  weather  within  such  jurisdiction.
Such  determination may be sought in a class application by the assessor
to the board of assessment review filed pursuant to either  section  524
or  553  of  the real property tax law.  The failure of such assessor to
seek such a determination for all such catastrophically impacted proper-
ties shall not impair the effectiveness of any review sought by such  an
assessor  and  a  cause  of  action against such assessor for failing to
include any specific property or class of  properties  shall  not  exist
under  the laws of this state. The board of assessment review may accept
S. 5912                             3                            A. 8649

applications  for  administrative  review  of  the  assessment  of   any
catastrophically  impacted  property  up  until  and including March 30,
2012; provided that where such an application has not been submitted  by
that  date,  the assessor or taxpayer may nonetheless seek correction of
the assessment in the manner provided by section 553, 554 or 556 of  the
real property tax law, whichever is appropriate.
  The  rights  contained  in  this  act shall not otherwise diminish any
other legally available right of any property owner  or  party  who  may
otherwise  lawfully  challenge  the  valuation or assessment of any real
property or improvements thereon.  All remaining rights, including,  but
not  limited  to,  the  right  to  seek  correction of the assessment as
provided for in sections 554 and 556 of the real property tax law and to
judicially challenge such assessment  or  valuation  hereby  remain  and
shall  be  available to the party to whom such rights would otherwise be
available notwithstanding this act.
  S 5. School districts held harmless. Each school district located in a
county shall be held harmless by the state for any  reduction  in  state
aid  that would have been paid as tax savings pursuant to section 1306-a
of the real property tax law incurred due to the provisions of this act.
  S 6. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after August 26, 2011.