S4386-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Apr 4, 2011: REFERRED TO LOCAL GOVERNMENT

S4386-2011 Memo

BILL NUMBER:S4386

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.

S4386-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         4386
 2011-2012 Regular Sessions
 I N  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 LOCAL
 EXPLANATION--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.

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