S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 7635--A
    Cal. No. 603

                            I N  S E N A T E

                             April 27, 2010
                               ___________

Introduced  by  Sen.  OPPENHEIMER -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading, passed by Senate and delivered  to
  the  Assembly, recalled, vote reconsidered, restored to third reading,
  amended and ordered reprinted, retaining its place  in  the  order  of
  third reading

AN ACT to amend the real property tax law, in relation to certain proce-
  dures regarding changes in assessment following litigation

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 2 of section 718 of the real property tax  law,
as  added  by chapter 693 of the laws of 1995 and paragraphs (a) and (b)
as amended by chapter 503 of the laws of 1996, is  amended  to  read  as
follows:
  2.  Where a proceeding is commenced pursuant to this article to review
the assessment of a parcel of real property which solely contains  prop-
erty  which  is not subject to the provisions of subdivision one of this
section, a note of issue shall be filed in accordance with this subdivi-
sion.
  (a) Where a real property assessment challenge  commenced  under  this
article has been pending for at least [two years] ONE YEAR from the date
of the commencement of the proceeding, [either party] THE RESPONDENT may
demand,  by serving a written demand, that the [parties] PETITIONER file
a written appraisal of the property which is the subject of the proceed-
ing [and serve same] within [one hundred twenty] NINETY days of  service
of  such  demand.  The demand shall be in writing and served by personal
delivery or certified mail, return receipt requested. [Both parties] THE
PETITIONER shall thereafter file an appraisal or show good cause  as  to
why  such  demand  cannot be complied with within such time period.  THE
RESPONDENT, UPON THE RECEIPT OF SUCH APPRAISAL,  SHALL  FILE  A  WRITTEN
APPRAISAL WITHIN NINETY DAYS OR SHOW GOOD CAUSE AS TO WHY SUCH TIMEFRAME
CANNOT BE COMPLIED WITH. Either party may move to dismiss the proceeding
by  reason  of the other party's failure to prosecute the proceeding and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                      [ ] is old law to be omitted.
                                                           LBD16379-04-0

S. 7635--A                          2

file the appraisal pursuant to [the demand] THIS PARAGRAPH.  Unless  the
party  shows good cause for failing to file the appraisal, the court may
in its discretion either dismiss or grant the petition  and  such  order
shall  constitute  a  final  adjudication  of  all  issues raised in the
proceeding.
  (b) Upon the serving and filing the appraisals pursuant to  [a  demand
made  under] paragraph (a) of this subdivision, the court shall schedule
a conference with the parties to be held within ninety days  to  discuss
settlement, resolve disclosure and decide other pretrial issues.
  (c)  After  completion  of  the  pretrial  conference required by this
subdivision, the respondent may serve and file  a  written  demand  that
petitioner  file  a  note  of issue within thirty days of service of the
demand therefor. The demand shall be in writing and served  by  personal
delivery  or  certified mail, return receipt requested. Should the peti-
tioner fail to file a note of issue within thirty days of the service of
demand, the proceeding shall be deemed to have been abandoned, an  order
dismissing  the  petition shall be entered without notice and such order
shall constitute a final  adjudication  of  all  issues  raised  in  the
proceeding,  unless  the  court  or judge otherwise orders on good cause
shown.
  (d) Should the respondent fail to demand that the  petitioner  file  a
note of issue pursuant to paragraph (c) of this subdivision within [four
years]  THIRTY-SIX  MONTHS  from  the  date  of  the commencement of the
proceeding, and a note of  issue  has  not  otherwise  been  filed,  the
proceeding  shall be deemed to have been abandoned and an order dismiss-
ing the petition shall be entered without notice and  such  order  shall
constitute  a final adjudication of all issues raised in the proceeding,
except where the parties otherwise stipulate or a court or judge  other-
wise orders on good cause shown within such [four-year] THIRTY-SIX MONTH
period.
  S  2.  Section 727 of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
  4.  (A) FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE ASSESS-
MENT ROLL" IS AN ASSESSMENT ROLL FOR WHICH THE STATE  BOARD  HAS  DETER-
MINED  A  STATE EQUALIZATION RATE OF ONE HUNDRED PERCENT OR IN A SPECIAL
ASSESSING UNIT THE REVALUATION OR UPDATE OF ASSESSMENTS  MUST  BE  AT  A
UNIFORM PERCENTAGE OF VALUE FOR EACH CLASS;
  (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.

S. 7635--A                          3

  (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 3. This act shall take effect immediately.