This bill has been amended

Bill S7635-2009

Relates to certain procedures regarding changes in assessment following litigation

Relates to certain procedures regarding changes in assessment following litigation.

Details

Actions

  • Jun 28, 2010: referred to ways and means
  • Jun 28, 2010: RETURNED TO ASSEMBLY
  • Jun 28, 2010: REPASSED SENATE
  • Jun 24, 2010: AMEND BY RESTORING TO ORIGINAL PRINT 7635
  • Jun 22, 2010: AMENDED ON THIRD READING (T) 7635A
  • Jun 22, 2010: VOTE RECONSIDERED - RESTORED TO THIRD READING
  • Jun 22, 2010: returned to senate
  • Jun 22, 2010: RECALLED FROM ASSEMBLY
  • Jun 2, 2010: referred to real property taxation
  • Jun 1, 2010: DELIVERED TO ASSEMBLY
  • Jun 1, 2010: PASSED SENATE
  • May 25, 2010: ADVANCED TO THIRD READING
  • May 24, 2010: 2ND REPORT CAL.
  • May 18, 2010: 1ST REPORT CAL.603
  • Apr 27, 2010: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - May 18, 2010
Ayes (7): Stewart-Cousins, Oppenheimer, Valesky, Thompson, Johnson C, Little, Bonacic
Excused (1): Morahan

Memo

 BILL NUMBER:  S7635

TITLE OF BILL : An act to amend the real property tax law, in relation to certain procedures regarding changes in assessment following litigation in the town of Rye

PURPOSE : This is a home rule request of the town of Rye to authorize the establishment of expedited procedures for tax certiorari claims within the town of Rye.

SUMMARY OF PROVISIONS : The town of Rye requests the ability to establish procedures for a six month timetable for tax certiorari claims. The procedures will require income and expense statements be filed as part of this process and delineates how such claims will be reviewed given the towns recent full value property reassessment.

JUSTIFICATION : The town of Rye recently reassessed properties in the town. The purpose of the reassessment was to provide a fairer and more up-to-date basis for taxing properties and reduce the number of tax certiorari cases. Because the town has taken the step of reassessing properties the town seeks an expedited process to review tax certiorari claims that they do receive in order to lower costs to the taxpayers of processing these claims.

LEGISLATIVE HISTORY : New Bill.

FISCAL IMPLICATIONS : None to New York State.

EFFECTIVE DATE : Immediately.

Text

STATE OF NEW YORK ________________________________________________________________________ 7635 IN SENATE April 27, 2010 ___________
Introduced by Sen. OPPENHEIMER -- 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 certain proce- dures regarding changes in assessment following litigation in the town of Rye THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 718 of the real property tax law is amended by adding a new subdivision 4 to read as follows: 4. THE TOWN OF RYE, AT ANY TIME BETWEEN SIX AND FORTY-TWO MONTHS AFTER COMMENCEMENT OF PROCESS, MAY SERVE A NOTICE ON THE PETITIONER DEMANDING THAT THE PETITIONER FILE A NOTICE OF ISSUE NO LATER THAN SIX MONTHS FROM THE DATE THAT SERVICE OF SUCH DEMAND IS COMPLETE. SHOULD THE PETITIONER FAIL TO FILE NOTICE OF ISSUE AFTER A DEMAND, THE PROCEEDING SHALL BE DISMISSED BY THE COURT. S 2. Subdivision 1 of section 720 of the real property tax law is amended by adding a new paragraph (d) to read as follows: (D) IN THE TOWN OF RYE, WESTCHESTER COUNTY, IF THE COURT DETERMINES THAT THE PETITIONER WAS REQUIRED UNDER LOCAL LAW TO FILE AN INCOME AND EXPENSE STATEMENT WITH THE ASSESSOR ON OR BEFORE A DATE PRESCRIBED BY SUCH LAW, AND THAT THE PETITIONER UNREASONABLY FAILED TO COMPLY WITH THIS REQUIREMENT, AND THAT THE PARCEL IN QUESTION SOLELY CONTAINS PROP- ERTY WHICH IS NOT SUBJECT TO THE PROVISIONS OF SUBDIVISION ONE OF SECTION SEVEN HUNDRED EIGHTEEN OF THIS TITLE, THE PETITION SHALL BE DISMISSED. S 3. Section 727 of the real property tax law is amended by adding a new subdivision 4 to read as follows: 4. THE FOLLOWING PROVISIONS SHALL BE APPLICABLE ONLY WITHIN THE TOWN OF RYE, WESTCHESTER COUNTY: (A) FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE ASSESSMENT ROLL" IS AN ASSESSMENT ROLL FOR WHICH THE STATE BOARD HAS DETERMINED A STATE EQUALIZATION RATE OF ONE HUNDRED PERCENT; (II) AN ASSESSMENT SHALL BE DEEMED TO HAVE BEEN "CARRIED FORWARD ESSENTIALLY UNALTERED" IF IT IS EITHER THE SAME ASSESSMENT ON THE PRIOR
ROLL OR DIFFERS FROM THE ASSESSMENT ON THE PRIOR ROLL BY A FACTOR WHICH IS LESS THAN OR EQUAL TO THE APPLICATION CHANGE IN LEVEL OF ASSESSMENT ESTABLISHED BY THE STATE BOARD. (B) FOR THE PURPOSE OF SUBDIVISION ONE OF THIS SECTION, AN ASSESSMENT SHALL BE DEEMED UNCHANGED, AND NO PETITION FOR REVIEW THEREOF MAY BE FILED, WHERE THE FOLLOWING CONDITIONS APPLY: (I) THE ASSESSED VALUATION DETERMINED BY FINAL COURT ORDER OR JUDGMENT FOR THE ASSESSMENT ROLL AT ISSUE WAS CARRIED FORWARD ESSENTIALLY UNAL- TERED TO THE NEXT SUCCEEDING ROLL; (II) BOTH ASSESSMENT ROLLS ARE FULL VALUE ROLLS. (C) IF THE ASSESSED VALUATION PLACED ON THE NEXT SUCCEEDING ROLL IS CARRIED FORWARD ESSENTIALLY UNALTERED ONTO A THIRD CONSECUTIVE FULL VALUE ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF. IF THE ASSESSED VALUATION PLACED ON THE THIRD SUCH ROLL IS CARRIED FORWARD ESSENTIALLY UNALTERED ONTO THE FOURTH CONSECUTIVE FULL VALUE ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF. (D) NOTWITHSTANDING THE PROVISIONS OF THIS SUBDIVISION, A PETITION FOR REVIEW MAY BE FILED WITHOUT REGARD TO THE RESTRICTIONS OTHERWISE IMPOSED BY THIS SUBDIVISION WHERE: THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION, EXCLUDING PARAGRAPHS (A) AND (B) OF SUCH SUBDIVISION ARE APPLI- CABLE. S 4. This act shall take effect immediately.

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