S5891A-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Dec 6, 2011: PRINT NUMBER 5891A
• Dec 6, 2011: AMEND AND RECOMMIT TO RULES
• Sep 21, 2011: REFERRED TO RULES

S5891A-2011 Memo

BILL NUMBER:S5891A

TITLE OF BILL:
An act
to establish the "flood
assessment relief act of 2011"

PURPOSE:
To allow localities to determine the taxable value of real property as
of 2011.

SUMMARY OF PROVISIONS:
To allow a new taxable value to be assigned to property
catastrophically damaged by Hurricane Irene and Tropical Storm Lee
for 2012 taxes.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER:
Current law generally determined the value of property for 2012 County,
City, Town, and Village taxes based on the property's value on (in
most cases) March 1, 2011. This would set a new property valuation
date of September 12, 2011 for properties which lost more than 50%
of their value.

JUSTIFICATION:
Hurricane Irene and Tropical Storm Lee caused substantial damage
across New York State. This legislation gives relief to taxpayers
whose property tax substantially damaged by these weather related
disasters.

LEGISLATIVE HISTORY:
New legislation.

FISCAL IMPLICATIONS:
None. This is a local option.

EFFECTIVE DATE:
Immediately and shall be deemed to have been in full force and effect
on and after August 26, 2011.

S5891A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 5891--A
 2011-2012 Regular Sessions
 I N  SENATE
 September 21, 2011
 
 Introduced by Sens. BONACIC, FARLEY, LARKIN, LAVALLE, MAZIARZ, SEWARD -
 read  twice  and  ordered printed, and when printed to be committed to
 the Committee on Rules -- committee discharged, bill amended,  ordered
 reprinted as amended and recommitted to said committee
 

AN ACT to establish 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  that  have  been  declared  state
 disaster  emergency declaration areas by the governor on or after August
 26, 2011 and prior to September 12, 2011.
 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. "Assessor" shall mean a town, city, or village assessor or board of
 assessors in a county.
 5. "Weather" shall mean the storms, rains, or floods which occurred in
 a county during the period beginning August 26, 2011 and ending  Septem
 ber 12, 2011.
 6.  "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 December 31, 2011, 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
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13441-06-1
 
       S. 5891--A                          2
 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  12,  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
 applications   for  administrative  review  of  the  assessment  of  any
 catastrophically impacted property up until and including a date  to  be
 established  by  the  commissioner  of  the  department  of taxation and
 finance; 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 commissioner
 of the department of taxation  and  finance  shall  notify  each  county
 director  of  real  property  services  of the date provided for in this
 section.
 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
 
       S. 5891--A                          3
 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, as defined in subdivision one 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  of 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 counties which implement the provisions of this act.
 The guidance memorandum shall have  no  force  or  effect  or  serve  as
 authority  for any other act of assessing units or of the interpretation
 or implementation of the laws of the State of New York  except  as  they
 relate to the specific implementation of this act.
 

S  7.  This  act  shall take effect immediately and shall be deemed to
 have been in full force and effect on and after August 26, 2011.

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