Provides that for purposes of a small claims assessment review, the property must be in compliance with local zoning requirements as defined by local law, ordinance or regulation.
TITLE OF BILL: An act to amend the real property tax law, in relation to complaints filed with the board of assessment review
PURPOSE OR GENERAL IDEA OF BILL: To help ensure that property is in compliance with local zoning ordinances when a homeowner commences an action to challenge the property's assessment before the board of assessment review.
SUMMARY OF PROVISIONS: Section One amends section 524, subdivision 3 of the real property tax law to require a homeowner to be in compliance with local zoning ordinances as a prerequisite to the right to commence an action to challenge the property's assessment before the board of assessment review. Section Two is the effective date.
JUSTIFICATION: When structures violate zoning ordinances, the quality of life is lowered in the community, the values of area homes are reduced and thus, the local property tax bases is reduced as well which ultimately results in less funding for local governments. This legislation seeks to halt this domino effect by facing the problem of illegal dwellings head on. When the owner of a property which does not meet zoning ordinances commences a small claims action to reduce his tax assessment, the owner is essentially requesting to be rewarded for failing to keep the property up to standard, since part of the reason for which the assessment could be reduced is because of the owner's failure to maintain the property. This legislation requires a property owner of a one, two or three family owner occupied structure to assert that the property does not substantially violate any zoning ordinance or, if applicable, that it complies with the certificate of occupancy prior to their challenge of the assessment.
LEGISLATIVE HISTORY: 2009-2010: S.6109 - Referred to local government 2007-2008: A.1245/S.752 - Remained in local governments 2005-2006: A.788/S.129 - Passed Senate; Referred to Codes in Assembly 2003-2004: A.4722/S.994 - Remained in Rules 2001-2002: A.11445/S.3559 - Remained in Rules
FISCAL IMPLICATIONS: None to State.
EFFECTIVE DATE: This act shall take effect immediately and shall apply to petitions filed against the assessment rolls prepared on or after the first of January that next succeeds the date on which it shall have become a law.
STATE OF NEW YORK ________________________________________________________________________ 4386 2011-2012 Regular Sessions IN SENATE April 4, 2011 ___________Introduced by Sen. ZELDIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to complaints filed with the board of assessment review THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 3 of section 524 of the real property tax law, as amended by chapter 541 of the laws of 1996 and as further amended by section 1 of part W of chapter 56 of the laws of 2010, is amended to read as follows: 3. Notwithstanding the provisions of section five hundred twenty-eight of this title, and except in cities with a population of five million or more, a complaint with respect to an assessment shall be on a form prescribed by the commissioner and shall consist of a statement specify- ing the respect in which the assessment is excessive, unequal or unlaw- ful, or the respect in which real property is misclassified, and the reduction in assessed valuation or taxable assessed valuation or change in class designation or allocation of assessed valuation sought. Such statement shall also contain an estimate of the value of the real prop- erty. Such statement must be made by the person whose property is assessed, or by some person authorized in writing by the complainant or his OR HER officer or agent to make such statement who has knowledge of the facts stated therein. Such written authorization must be made a part of such statement and bear a date within the same calendar year during which the complaint is filed. WHERE SUCH PROPERTY IS A ONE, TWO OR THREE FAMILY OWNER OCCUPIED STRUCTURE, SUCH STATEMENT SHALL ALSO CONTAIN AN AFFIRMATIVE DECLARATION BY THE PERSON WHOSE PROPERTY IS ASSESSED THAT SUCH PROPERTY IS A ONE, TWO OR THREE FAMILY OWNER OCCUPIED STRUCTURE WHICH IS CURRENTLY IN COMPLIANCE WITH THE CERTIFICATE OF OCCUPANCY ISSUED FOR THAT STRUCTURE, IF ONE HAS BEEN ISSUED, AND THE STRUCTURE DOES NOT SUBSTANTIALLY VIOLATE ANY ZONING ORDINANCE AS DEFINED BY LOCALEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10542-01-1 S. 4386 2
LAW, ORDINANCE OR REGULATION, OR IF NO CERTIFICATE OF OCCUPANCY HAS BEEN ISSUED THE STATEMENT SHALL INDICATE THAT THE STRUCTURE DOES NOT SUBSTAN- TIALLY VIOLATE ANY ZONING ORDINANCE AS DEFINED BY LOCAL LAW, ORDINANCE OR REGULATION. Such statement shall also contain the following sentence: "I certify that all statements made on this application are true and correct to the best of my knowledge and belief and I understand that the making of any willful false statement of material fact herein will subject me to the provisions of the penal law relevant to the making and filing of false instruments". Such statement shall also include a statement, which, if signed by both the assessor and the complainant or his or her authorized representative shall constitute a stipulation to the assessed value to be applied to the subject parcel. Where such stip- ulated assessed value is entered on the final assessment roll, no review of the assessment shall be allowed pursuant to article seven of this chapter. S 2. This act shall take effect immediately, and shall apply to petitions filed against assessment rolls prepared on or after the first of January next succeeding the date on which it shall have become a law.