NY State Senate Bill 2013-S4727

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2014	referred to rules
Apr 19, 2013	referred to rules

2013-S4727 (ACTIVE) - Details

See Assembly Version of this Bill:: A5552
Current Committee:: Senate Rules
Law Section:: Municipalities

2013-S4727 (ACTIVE) - Summary

Establishes the Sandy assessment relief act; provides a local option for eligible municipalities to provide assessment and tax relief to owners of catastrophically impacted property.

2013-S4727 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4727

TITLE OF BILL:  An act to establish the Sandy assessment relief act

PURPOSE:

This bill would authorize certain local governments to provide
assessment and tax relief to the owners of real property that was
severely damaged by the storm commonly known as Sandy.

SUMMARY OF PROVISIONS:

Section 1 of the bill would title the act the "Sandy assessment relief
act."

Bill section 2 would define terms used in the act.

Bill section 3 would authorize an "eligible municipality" to provide
assessment and tax relief to owners of "catastrophically impacted
property" by adoption of a resolution within 45 days following the
date on which the act becomes a law.

Bill section 4 would establish the assessment and tax relief provided
by the act and provide procedures for implementing that relief. The
relief provided by the act would permit the assessed value of
"catastrophically impacted property" on an "impacted assessment roll"

to be reduced on the basis of the property's post-storm condition, and
a corresponding reduction in 2012-13 or 2013 taxes imposed on that
roll by or on behalf of a "participating municipality." The process of
obtaining such relief would involve timely submission of a request to
the assessor, a determination by the assessor subject to review by the
board of assessment review, and the use of existing procedures for the
correction of errors on assessment rolls and tax rolls to effectuate
reductions in assessments and/or tax liabilities.

Bill section 5 would hold harmless school districts from any reduction
in State aid payable pursuant to § 1306-a of the Real Property Tax Law
("STAR aid") due to the provisions of this act.

Bill section 6 would authorize the Director of the Office of Real
Property Tax Services, or other chief administrative official of that
office, to develop a guidance memorandum to assist with the
implementation of the act.

Bill section 7 would provide that this act would take effect
immediately.

EXISTING LAW:

Current law generally requires real property to be assessed annually
according to its condition and ownership as of taxable status date.
The taxable status date of most, if not all, assessment rolls used for
the levy of 2012-13 or 2013 property taxes predated Sandy (see, e.g.,
Real Property Tax Law §§ 302, 1400).

LEGISLATIVE HISTORY:.


This is a new proposal, but similar legislation was enacted last year
in response to Hurricane Irene and Tropical Storm Lee (Part G of
Chapter 56 of the laws of 2011):

JUSTIFICATION:

The storm commonly known as Sandy caused major damage in parts of the
State. This legislation authorizes "eligible municipalities," at their
option to provide assessment and tax relief to the owners of
"catastrophically impacted property."

FISCAL IMPLICATIONS:

The bill would have no State budget implications because it would
authorize local property tax relief and prevent decreases in STAR aid.

EFFECTIVE DATE:

The bill would take effect immediately.

RECOMMENDATION:

The Comptroller urges passage of this legislation.

2013-S4727 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4727

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 19, 2013
                               ___________

Introduced  by  COMMITTEE  ON  RULES  --  (at request of the State Comp-
  troller) -- read twice and ordered printed, and  when  printed  to  be
  committed to the Committee on Rules

AN ACT to establish the Sandy assessment relief act

  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 "Sandy assessment relief act".
  S 2. Definitions. Unless the context requires otherwise, terms used in
this  act  which are defined in section 102 of the real property tax law
shall have the same meaning as in such section of the real property  tax
law.  In  addition,  for  the  purposes of this act, the following terms
shall mean:
  1. "Sandy" or "storm" shall mean the storm occurring in  October  2012
commonly known as Sandy.
  2.  "Eligible  county"  shall mean a county which has been included in
the federal disaster declarations for Sandy.
  3. "Catastrophically impacted  property"  shall  mean  real  property,
located in an eligible municipality, which lost fifty percent or more of
its value as a result of damage caused by Sandy.
  4.  "Eligible  municipality"  shall  mean  a municipal corporation, as
defined by subdivision 10 of section 102 of the real property  tax  law,
which  is either (a) an eligible county, or (b) a city, town, village or
school district that is wholly or partly contained  within  an  eligible
county,  including  a  city with a population of one million or more. An
eligible municipality shall also include a fire district wholly or part-
ly contained in an eligible county.
  5. "Impacted assessment roll" shall mean a final assessment roll which
satisfies both of the following conditions: (a) the roll is based upon a
taxable status date occurring on or before October 30, 2012, and (b) the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05522-02-3

S. 4727                             2

roll is used for the levy of taxes by or on behalf  of  a  participating
municipality for such municipality's 2012-13 or 2013 fiscal year.
  6.  "Participating  municipality"  shall mean an eligible municipality
that has elected to provide assessment  and  tax  relief  to  owners  of
catastrophically  impacted  property  pursuant  to section three of this
act.
  S 3. Local option. The governing body of an eligible municipality  may
elect to provide assessment and tax relief to owners of catastrophically
impacted  property pursuant to the provisions of this act by adoption of
a resolution within forty-five days following the date on which this act
shall have become a law.
  S 4. Assessment and tax relief. 1. Notwithstanding  any  provision  of
law  to  the contrary, assessment and tax relief shall be granted to the
owners of catastrophically impacted property located  within  a  partic-
ipating municipality as follows:
  (a) If the property lost at least fifty but less than sixty percent of
its  value  due  to  Sandy,  the assessed value of the property shall be
reduced by fifty-five percent for purposes of the participating  munici-
pality on the impacted assessment roll.
  (b)  If the property lost at least sixty but less than seventy percent
of its value due to Sandy, the assessed value of the property  shall  be
reduced  by sixty-five percent for purposes of the participating munici-
pality on the impacted assessment roll.
  (c) If the property lost at least seventy but less than eighty percent
of its value due to Sandy, the taxable assessed value  of  the  property
shall be reduced by seventy-five percent for purposes of the participat-
ing municipality on the impacted assessment roll.
  (d)  If the property lost at least eighty but less than ninety percent
of its value due to Sandy, the assessed value of the property  shall  be
reduced by eighty-five percent for purposes of the participating munici-
pality on the impacted assessment roll.
  (e)  If  the  property  lost at least ninety but less than one hundred
percent of its value due to Sandy, the assessed value  of  the  property
shall  be reduced by ninety-five percent for purposes of the participat-
ing municipality on the impacted assessment roll.
  (f) If the property lost all of its value due to Sandy,  the  assessed
value  of  the  property  shall  be  reduced to zero for purposes of the
participating municipality on the impacted assessment roll.
  (g) The percentage loss in value for this purpose shall be  determined
by  the assessor who prepared the impacted assessment roll in the manner
provided by this act, subject to  review  by  the  board  of  assessment
review.
  (h)  No  reduction in assessed value shall be granted pursuant to this
act except as specified in this section. No reduction in assessed  value
shall  be  granted pursuant to this section for purposes of any eligible
municipality which has not elected to provide assessment and tax  relief
pursuant to section three of this act.
  2.  To  receive  relief  pursuant  to this act, a property owner shall
submit a written request to  the  assessor  who  prepared  the  impacted
assessment  roll within ninety days following the date on which this act
shall become a law. Such request need not be in a particular format, but
shall describe in reasonable detail the damage caused to the property by
Sandy and the condition of the property following the storm,  and  shall
be accompanied by supporting documentation if available.
  3. Upon receiving such a request, the assessor shall make a finding as
to  whether  the property lost at least half of its value as a result of

S. 4727                             3

Sandy and, if so, shall classify the percentage loss of value within one
of the following ranges:
  (a) at least fifty percent but less than sixty percent,
  (b) at least sixty percent but less than seventy percent,
  (c) at least seventy percent but less than eighty percent,
  (d) at least eighty percent but less than ninety percent,
  (e) at least ninety percent but less than one hundred percent, or
  (f) one hundred percent.
  4.  The assessor shall mail written notice of such finding and classi-
fication to the property owner and the participating municipality. Where
the assessor finds that the loss in value is less than fifty percent, or
classifies the loss  within  a  lower  range  than  the  property  owner
believes  is warranted, the property owner may file a complaint with the
board of assessment review. Such board shall  reconvene  upon  ten  days
written  notice  to  the  property  owner  and  the assessor to hear the
complaint and determine the matter, and shall mail written notice of its
determination to the assessor, property owner and participating  munici-
pality.  The  provisions  of title 1-A of article 5 of the real property
tax law shall govern the  review  process  to  the  extent  practicable,
provided,  however,  that  in a city with a population of one million or
more, such review process shall be governed by the comparable provisions
of such city's charter and administrative code.
  5. Where property has lost at least fifty percent of its value due  to
Sandy,  the  assessed  value  of the property on the impacted assessment
roll shall be reduced by the appropriate percentage specified in  subdi-
vision  one  of  this section. Any partial exemptions which the property
may be receiving, which are computed on the basis of the assessed  value
of  the  property, shall be adjusted proportionately to account for such
reduction in the assessed value of the property.
  6. In the case of a participating municipality other than a city  with
a  population of one million or more, to the extent the taxable assessed
value of the property determined pursuant to subdivision  five  of  this
section  is  less  than  the  taxable  assessed  value  of  the property
originally appearing on the impacted  assessment  roll,  the  difference
shall be considered an error in essential fact as defined by section 550
of  the  real  property tax law. If the error appears on a tax roll, the
tax roll shall be corrected in the manner provided by section 554 of the
real property tax law or a refund or credit of taxes shall be granted in
the manner provided by section 556 or 556-b of  the  real  property  tax
law.  If  the  error appears on a final assessment roll but not on a tax
roll, such final assessment  roll  shall  be  corrected  in  the  manner
provided  by  section 553 of the real property tax law. In the case of a
city with a population of one million or more, to the extent the taxable
assessed value of the property determined pursuant to  subdivision  five
of  this section is less than the taxable assessed value of the property
originally appearing on the impacted assessment roll, a refund or credit
of taxes shall be granted in  the  manner  provided  by  the  comparable
provisions of such city's charter and administrative code.
  7.  The  rights contained in this act shall not otherwise diminish any
other legally available right of any property owner or other  party  who
may otherwise lawfully challenge the valuation or assessment of any real
property  or  improvements  thereon.  All  such  other legally available
rights hereby remain and shall be available to  the  property  owner  or
other  party  to  whom such rights would otherwise be available notwith-
standing this act.

S. 4727                             4

  S 5. School districts held harmless.  Each  school  district  that  is
wholly  or  partially contained within an eligible county, as defined in
subdivision two of section two of this act, 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. The director of the office of  real  property  tax  services,  or
other chief administrative official of that office within the department
of  taxation and finance, is authorized to develop a guidance memorandum
for use by assessing units. Such guidance memorandum shall  assist  with
the  implementation of this act and shall be deemed to be binding on all
assessing units in eligible counties. The guidance memorandum shall have
no force or effect, or serve as authority, in connection with any matter
other than the implementation of this act.
  S 7. This act shall take effect immediately.

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Senate Bill S4727

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

2013-S4727 (ACTIVE) - Details

2013-S4727 (ACTIVE) - Summary

2013-S4727 (ACTIVE) - Sponsor Memo

2013-S4727 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S4727

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Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

2013-S4727 (ACTIVE) - Details

2013-S4727 (ACTIVE) - Summary

2013-S4727 (ACTIVE) - Sponsor Memo

2013-S4727 (ACTIVE) - Bill Text download pdf

Comments