Bill S7774-2011

Provides for the assessment and review of assessments of real property in the county of Nassau

Provides for the assessment and review of assessments of real property in the county of Nassau.

Details

Actions

  • Jun 21, 2012: referred to real property taxation
  • Jun 21, 2012: DELIVERED TO ASSEMBLY
  • Jun 21, 2012: PASSED SENATE
  • Jun 21, 2012: ORDERED TO THIRD READING CAL.1508
  • Jun 18, 2012: REFERRED TO RULES

Votes

VOTE: COMMITTEE VOTE: - Rules - Jun 21, 2012
Ayes (21): Skelos, Alesi, Farley, Hannon, Johnson, Larkin, LaValle, Libous, Marcellino, Maziarz, Nozzolio, Saland, Seward, Sampson, Breslin, Dilan, Hassell-Thompson, Montgomery, Perkins, Smith, Stewart-Cousins
Ayes W/R (3): Duane, Krueger, Parker
Excused (1): Fuschillo

Memo

BILL NUMBER:S7774

TITLE OF BILL: An act to amend the real property tax law and the Nassau county administrative code, in relation to assessment and review of assessments in the county of Nassau; to repeal section 6-24.1 of the Nassau county administrative code relating to determination of new assessments upon change in taxable status or construction or destruction of improvements; and providing for the repeal of such provisions upon expiration thereof

PURPOSE: To amend the Real Property Tax Law to reform the assessment review procedure in Nassau County.

SUMMARY OF PROVISIONS: Section one of the bill amends subsection 6 of the Section 523-b of the Real Property Tax Law to (RPTL) permit the filing of administrative protests between July 1 and October 1.

Section two amends Section 706(2) of the RPTL to allow aggrieved parties to join by class in petitioning the Court for assessment and review.

Section three and four of the bill amend the Nassau County Administrative Code to change the taxable status date from January 1 to July 1 and to require that the Assessor complete the tentative tax roll by July 1.

Section five repeals Section 6-24.1 of the Nassau County Administrative Code, which allowed the Assessor to make changes in a completed tax roll, and replaces it with a provision for Property Tax Exemptions.

Section six provides for an effective date.

JUSTIFICATION: The proposed bill establishes July 1 as: (1) the new taxable status date within Nassau County; as well as (2) the publication date of the tentative assessment roll. Taxpayers will have from the publication of the tentative assessment roll on July 1 until October 1 to seek correction of the assessments. By reducing the time period of assessment review, the county tax bills will more accurately reflect the condition of the property and eliminate overlapping tax rolls and the confusion it has caused taxpayers. The previous dates provided for an overlap of review periods by as much as two (2) years. Reduction in assessment for a prior tax year may not have been recognized or carried forward on the subsequent tax year's assessment roll. Further, significant problems arose regarding the estimate of tax rates and transitional assessments in these special assessing units.

Section 706(2) of the RPTL is amended to allow petitioners within the same property class to join in a single petition and will make it less expensive initially for taxpayers to challenge assessed valuations, yet total fees shall remain the same.

Section 6-2.1 of Chapter 272 of the Laws of 1939 constituting the Nassau County Administrative Code would be amended to change the tax status date from the 2nd day of January to the first day of July each year to coincide with the new administrative review period. Section 6.9 of the Code shall be amended to require the publication of the tentative assessment roll on July 1.

The changes in law herein simplify the Nassau County Assessment Review System by reducing the total time period from initial posting through finalization of the assessment roll, from fifteen months (running from January through March of the following year), to nine months (running from July through March of the following year). As a result there will be only one tax roll open and under review at a time. These changes thus allow the taxpayers to better understand and exercise their rights, and to better insure that the assessment of their real property is correct.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect on January 3, 2013 and shall expire and be deemed repealed June 30, 2016 and shall apply to assessment rolls that are prepared on the basis of taxable status dates on or after July 1, 2013. Notwithstanding the provisions of this act or any general, special, or local law to the contrary, the tentative assessment roll for the County of Nassau published in January, 2012, and prepared on the basis of a taxable status and valuation date of January 2, 2012, shall be the basis of the final assessment roll published on April 1, 2013. The provisions of section 624.1 of the Nassau County Assessment Code shall continue to apply to such roll. Notwithstanding the foregoing provisions of this act, the amendments made by section two of this act shall take effect immediately and shall apply to real property with a taxable status date on or after January 2, 2011.


Text

STATE OF NEW YORK ________________________________________________________________________ 7774 IN SENATE June 18, 2012 ___________
Introduced by Sen. HANNON -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the real property tax law and the Nassau county adminis- trative code, in relation to assessment and review of assessments in the county of Nassau; to repeal section 6-24.1 of the Nassau county administrative code relating to determination of new assessments upon change in taxable status or construction or destruction of improve- ments; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 6 of section 523-b of the real property tax law, as amended by chapter 401 of the laws of 2002, is amended to read as follows: (a) During the period from [January second] JULY FIRST through [March] SEPTEMBER first, any person or corporation claiming to be aggrieved by the assessment of real estate may apply for correction of such assess- ment. Such application shall be duly verified by a person having personal knowledge of the facts stated therein, provided that if the application is signed by someone other than the person or an officer of the corporation claiming to be aggrieved, the application must be accom- panied by a duly executed power of attorney or authorization or as otherwise prescribed by the rules and regulations of the commission. S 2. Subdivision 2 of section 706 of the real property tax law, as amended by chapter 714 of the laws of 1982, is amended to read as follows: 2. A proceeding to review an assessment shall be founded upon a peti- tion setting forth the respect in which the assessment is excessive, unequal or unlawful, or the respect in which real property is misclassi- fied and stating that the petitioner is or will be injured thereby. Such petition shall be duly verified by the petitioner, an officer thereof, or by an agent thereof who has been authorized in writing to verify and file such petition and whose authorization is made a part of such peti- tion. Such petition must show that a complaint was made in due time to
the proper officers to correct such assessment. Two or more persons having real property assessed upon the same roll who assert the same grounds for review presenting a common question of law or fact, may unite in the same petition; PROVIDED, HOWEVER, THAT IN A SPECIAL ASSESS- ING UNIT, AS DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER, WHICH IS NOT A CITY, TWO OR MORE PERSONS HAVING REAL PROPERTY ASSESSED UPON THE SAME ROLL, IN THE SAME CLASS OF REAL PROPERTY AS DEFINED IN SECTION EIGHTEEN HUNDRED TWO OF THIS CHAPTER, WHO ASSERT THE SAME GROUNDS FOR REVIEW, MAY WITHOUT CONDITION OR LIMITATION UNITE IN THE SAME PETITION. S 3. Section 6-2.1 of chapter 272 of the laws of 1939, constituting the Nassau county administrative code, as amended by chapter 401 of the laws of 2002, is amended to read as follows: S 6-2.1 Taxable status of real property. a. Notwithstanding the provisions of section three hundred one and three hundred two of the real property tax law, [and except as otherwise provided by section 6-24.1 of this title,] the [board of assessors] ASSESSOR shall determine the taxable status and classification of all real property for state, county, town, special and school district taxes for the second succeed- ing fiscal year according to its condition, ownership and use as of the [second] FIRST day of [January] JULY in each year. "Classification" shall mean the determination made pursuant to section eighteen hundred two of the real property tax law. b. Nothing in this section [or in section 6-24.1 of this title] shall preclude the assessment review commission from accepting and considering evidence that the value of a parcel has been affected by a change of conditions occurring after the taxable status date applicable to an assessment for which an application for correction has been filed but on or before the taxable status date applicable to the assessment for the following year. S 4. Section 6-9.0 of chapter 272 of the laws of 1939, constituting the Nassau county administrative code, as amended by chapter 401 of the laws of 2002, is amended to read as follows: S 6-9.0 Completion of tentative assessment roll. Notwithstanding the provisions of article five of the real property tax law, the [board of assessors] ASSESSOR shall complete the tentative assessment roll on or before the first business day of [January] JULY. S 5. Section 6-24.1 of chapter 272 of the laws of 1939, constituting the Nassau county administrative code is REPEALED and a new section 6-24.1 is added to read as follows: S 6-24.1 REAL PROPERTY EXEMPTIONS. FOR AN ASSESSMENT ROLL THAT IS TENTATIVELY PUBLISHED ON JANUARY SECOND, TWO THOUSAND TWELVE WHICH BECOMES FINAL ON APRIL FIRST, TWO THOUSAND THIRTEEN ALL APPLICATIONS FOR REAL PROPERTY TAX EXEMPTIONS, INCLUDING BOTH NEW AND RENEWAL APPLICA- TIONS, SHALL BE DUE ON JANUARY SECOND, TWO THOUSAND THIRTEEN. FOR EACH ENSUING ASSESSMENT ROLL, ALL APPLICATIONS FOR REAL PROPERTY TAX EXEMPTIONS, INCLUDING BOTH NEW AND RENEWAL APPLICATIONS, SHALL BE DUE ON THE FIRST BUSINESS DAY IN JANUARY OF THE YEAR FOLLOWING THE YEAR IN WHICH THE ASSESSMENT ROLL IS TENTATIVELY PUBLISHED. S 6. This act shall take effect January 3, 2013 and shall expire and be deemed repealed June 30, 2016, and shall apply to assessment rolls that are prepared on the basis of taxable status dates on or after July 1, 2013; except that section two of this act shall take effect imme- diately and shall apply to real property with a taxable status date on or after January 1, 2011; and further except that the amendments to section 6-2.1 of the Nassau county administrative code, made by section
three of this act, shall not affect the expiration and repeal of amend- ments to such section by chapter 401 of the laws of 2002, and shall expire and be deemed repealed therewith. Notwithstanding the provisions of this act or any general, special, or local law to the contrary, the tentative assessment roll for the county of Nassau published in January, 2012, and prepared on the basis of a taxable status and valuation date of January 2, 2012, shall be the basis of the final assessment roll published on April 1, 2013. The provisions of section 6-24.1 of the Nassau county administrative code, repealed by section five of this act and chapter 401 of the laws of 2002, shall continue to apply to such roll.

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