S T A T E O F N E W Y O R K
I N S E N A T E
April 23, 2010
Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
AN ACT to establish the "Yonkers storm assessment relief act"
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 "Yonkers storm assessment relief act".
S 2. Definitions. For the purposes of this act, the following terms
shall have the following meanings:
1. "City" shall mean the city of Yonkers in the county of Westchester.
2. "Catastrophically impacted" shall mean a parcel of real property
where there is cause to believe the value of which was diminished by 50
percent or more as a result of the weather.
3. "Property owner" shall mean the owner of real property who is
responsible for payment of real property taxes on such property.
4. "Weather" shall mean the storms, rains, or floods which occurred in
the city during the period beginning March 12, 2010 and ending March 14,
S 3. Local option. The city council of the city may exercise the
provisions of this act by passing a resolution on or before May 1, 2010
resolving to implement the provisions of this act.
S 4. Assessment relief for storm victims. Notwithstanding any other
provision of law to the contrary, a property owner whose real property
is in the city and whose property has been catastrophically impacted as
a result of weather 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. A
city assessor shall also seek administrative review or correction of
valuations on any real 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, in making such determinations as it is otherwise authorized
to make pursuant to the provisions of the real property tax law, shall
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 7586 2
consider the taxable status date to be April 1, 2010 instead of the
taxable status date otherwise provided for in the real property tax law.
Any complaint by a property owner, who is seeking a lower valuation,
shall not be required to suggest such valuation to the board of assess-
ment review, but such suggestion may be made by the city assessor, even
if such assessor is not the party who has made the application for
In the event the city assessor seeks an administrative determination
before the 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 adminis-
trative determination and a lower valuation of all such real properties
he or she believes were catastrophically impacted by weather within the
city. Such determination may be sought in a class application by the
city assessor to the board of assessment review. The failure of the
city assessor to seek such a determination for all such catastrophically
impacted real properties shall not impair the effectiveness of any
review sought by a property owner against such assessor and a cause of
action against such assessor for failing to include any specific proper-
ty or class of properties in the assessor's class application. The board
of assessment review may accept applications for administrative review
of the assessment of any catastrophically impacted property up until and
including May 28, 2010; provided that where such an application has not
been submitted by that date, the city assessor or property owner may
nonetheless seek correction of the assessment in the manner provided by
article 5 of the real property tax law.
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 seek correction of the assessment 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. The Yonkers city school district
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 and shall be deemed to
have been in full force and effect on and after July 1, 2009.