Enacts the "Mohawk Valley and Niagara county assessment relief act" authorizing eligible municipalities in certain counties to provide assessment relief for property which was catastrophically damaged by severe weather.
TITLE OF BILL: An act to enact the "flood assessment relief act of 2013"
PURPOSE OR GENERAL IDEA OF BILL: Provides flood property assessment relief for certain real property in Montgomery County. The purpose of this legislation is to offer tax assessment relief to those who were victims of floods which occurred in the summer of 2013.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Title.
Section 2: Definitions.
Section 3: Establishes a local option to participate in the program
Section 4: Allows for the affected municipalities to reassess property that has been damaged by a flood
Section 5: Holds school districts harmless for the loss of STAR reimbursement by the state as a result of lowered assessments.
Section 6: Effective date
JUSTIFICATION: In most upstate counties, a homeowner's property taxes are based upon the assessed value of their home as of a March 1st taxable status date. Between June 20, 2013 and July 7, 2013, Montgomery County experienced severe flooding of the Mohawk River and smaller streams and rivers, causing significant property damage. Under current law, the owner of such property would still have to pay taxes based on the March 1st value of the property.
This legislation allows Montgomery County taxpayers whose real property was seriously damaged to grieve their assessment to the local Board of Assessment Review, The Board will then revalue the property based on the value of the home after the flood. Furthermore, local assessors are authorized to request that assessments of seriously damaged homes be based on the after-flood value. This will those property owners to be fairly taxed.
PRIOR LEGISLATIVE HISTORY: New bill. Similar legislation was signed into law in 2005 and 2007.
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE: DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 5915 2013-2014 Regular Sessions IN SENATE July 8, 2013 ___________Introduced by Sen. TKACZYK -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to enact the "flood assessment relief act of 2013" 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 2013". S 2. Definitions. For the purposes of this act, the following terms shall have the following meanings: 1. "County" shall mean the county of Montgomery. 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 as a result of the weather. 4. "Taxpayer" shall mean the owner of real property which was catastrophically impacted in a county. 5. "Assessor" shall mean a town, city, or village assessor or board of assessors in a county. 6. "Property owner" shall mean the owner of real property who is responsible for payment of real property taxes on such property. 7. "Weather" shall mean the storms, rains, hurricanes, or floods which occurred in a county between June 20, 2013 and July 7, 2013. S 3. Local option. A county may exercise the provisions of this act if such county's governing body shall, by August 15, 2013, 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 the representative thereof) shall consult with those local governmental units which such chief executive officer has reason to believe had multiple properties whose value was diminished as a result of the weath- er.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11622-02-3 S. 5915 2
S 4. Assessment relief for flood victims. Notwithstanding any other provision of law to the contrary, a taxpayer whose real property has been catastrophically impacted as a result of weather occurring in the state of New York from June 20, 2013 - July 7, 2013 may seek administra- tive review 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 may also seek administrative review of valuations on any property he or she believes was catastrophically impacted as a result of such weather. In the event such review is sought, the board of assessment review, in making such determinations as it is otherwise authorized to make pursu- ant 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 July 8, 2013 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 to the extent that he or she believes the total property value has diminished at least 33 percent as a result of weather, and may seek an administrative determination for all properties he or she believes were negatively impacted by weather within such jurisdiction. Such determination may be made in a class application by the assessor to the board of assessment review. The failure of such assessor to seek such a determination for all such catastrophically impacted properties 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 and must be dismissed by any court of competent juris- diction unless such cause of action is for violating applicable federal law such as 42 U.S.C. 1983. The board of assessment review may accept applications from administrative determinations for any property impacted by the weather up until and including August 7, 2013. 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 not limited to, the right 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 the county of Montgomery 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. This act shall take effect immediately.