BILL NUMBER:  S5034A

 TITLE OF BILL :

An act authorizing the village of Mamaroneck to participate in small
claims assessment reviews and tax certiorari proceedings in the town
of Mamaroneck and in the town of Rye

 PURPOSE OR GENERAL IDEA OF BILL :

To authorize the Mamaroneck the right to participate in small claims
assessment reviews and tax certiorari proceedings

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1.  Notwithstanding any law to the contrary, the village of
Mamaroneck within the county of Westchester may participate in
judicial review pursuant to article 78 of the civil practice law and
rules of a small claims assessment review decision made pursuant to
title 1-a of article 7 of the real property tax law in the town of
Mamaroneck and in the town of Rye.

§ 2. This act shall take effect immediately and shall apply to the
small claims assessment review decisions filed on and after January 1,
2016.

              

 EXISTING LAW :

Adds a new section to New York State RPTL Law that allows Westchester
to participate in judicial review pursuant to article 78 of the civil
practice law and rules of a small claims assessment review decision
made pursuant to title 1-a of article 7 of the real property tax law

 JUSTIFICATION :

The village of Mamaroneck ceased being an assessing unit in late 2014
pursuant, to a local law adopted under Real Property Tax Law 1402(3).
The Village expects that this decision will reduce the Village's
expenditures by at least $100,000.00.

Beginning this year, the Villages' taxes will be levied on the
relevant parts of the Town of Rye's and Town of Mamaroneck's
assessments rolls. Property owners and other aggrieved persons who
believe their properties are over -assessed will challenge those
assessments via complaints to the Towns' Boards of Assessment Review
and, if unsuccessful or unsatisfied, will commence under Article 7 of
the RPTL tax certiorari and SCAR proceedings against the Towns.

Under the RPTL, the Village has no statutory right to intervene in any
proceeding challenging the Towns assessments. Any resolution of the
proceedings that results in a reduction in an assessment has a direct
impact on the Village, as the Village will be responsible for
refunding an assessment has a portion of the taxes collected in excess
of the amount that would have been due had the reduced assessment been
the assessment on which the taxes were based. Similar to non-assessing
villages most school districts in Westchester County will also be
charged with issuing refunds corresponding to reductions in a relevant
town's assessments. But unlike the non-assessing villages, school
districts within Westchester have the statutory right to intervene in
tax certiorari proceedings

Because the the Village's future taxes will be levied on the relevant
parts of the Towns of Rye's and Town of Mamaroneck's assessment rolls,
the Villages has a vested interest in the Towns' assessments and SCAR
and tax certiorari proceedings. In fact, the Village has more of a

vested interest in reductions in the Towns' assessments that the
Towns.

The towns' resolutions of its RPTL proceedings, therefore, may upset
or overshadow the Village's expected $100,000.00 in yearly savings and
further affect the Village's finances, all without any required input
by the village.

In no way is the Village implying that towns will not vigorously
defend the rolls. The Village recognizes, however, that at some point,
a town may decide to settle a matter that it would have continued to
litigate had there been greater potential for refunds.  For the above
reasons, the Village of Mamaroneck is requesting legislation be passed
giving it, (the Village of Mamaroneck) the explicit right to become a
party to SCAR and tax certiorari proceedings.

 LEGISLATIVE HISTORY :

None

 FISCAL IMPLICATIONS :

To be determined

 LOCAL FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately