senate Bill S5529A

Vetoed

Authorizes an extension of time to file a tentative assessment roll in certain towns

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Vetoed by Governor
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actions

  • 31 / May / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 07 / Jun / 2011
    • AMEND (T) AND RECOMMIT TO LOCAL GOVERNMENT
  • 07 / Jun / 2011
    • PRINT NUMBER 5529A
  • 13 / Jun / 2011
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 14 / Jun / 2011
    • ORDERED TO THIRD READING CAL.1256
  • 14 / Jun / 2011
    • PASSED SENATE
  • 14 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 14 / Jun / 2011
    • REFERRED TO WAYS AND MEANS
  • 17 / Jun / 2011
    • SUBSTITUTED FOR A8125A
  • 17 / Jun / 2011
    • ORDERED TO THIRD READING RULES CAL.446
  • 17 / Jun / 2011
    • PASSED ASSEMBLY
  • 17 / Jun / 2011
    • RETURNED TO SENATE
  • 08 / Jul / 2011
    • DELIVERED TO GOVERNOR
  • 20 / Jul / 2011
    • VETOED MEMO.25

Summary

Authorizes an extension of time to file tentative assessment roll in certain towns.

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Bill Details

See Assembly Version of this Bill:
A8125A
Versions:
S5529
S5529A
Legislative Cycle:
2011-2012
Law Section:
Taxation

Sponsor Memo

BILL NUMBER:S5529A

TITLE OF BILL:
An act
to authorize an extension of time to file a
tentative assessment
roll in certain towns

PURPOSE:
This legislation provides the Town of Hamilton in Madison
County with the authority to enact a local law or resolution to
extend their current tentative assessment roll and to establish a new
date, no later than July 31, 2011, for filing the tentative roll.

SUMMARY OF PROVISIONS:
This legislation allows a town in a county with
a population between 73,000 and 75,000 inhabitants to adopt a local
law or resolution to extend the time for filing the tentative roll
and to establish a new grievance process.

JUSTIFICATION:
The Town of Hamilton in Madison County, in their
efforts to comply with State law and keep assessed property values
up-to-date and at a uniform percentage of value, have experienced
problems in the preparation of the 2011 assessment rolls.

A review of the 2011 preliminary assessment roll by the Town Board and
counsel have indicated potential inequities and irregularities
arising from the Town's participation in the annual reassessment
program.

In its effort to promote fairness, the Town has determined that it has
no other option than to request special legislation allowing for an
extension of time for the filing of the tentative roll for 2011.

Similar legislation was passed and signed into law for the City of
Cohoes Chapters 128 & 129 of 2002; and for certain towns in Fulton
County in 2005 Chapter 177 of 2005

LEGISLATIVE HISTORY:
This is new legislation.

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect
immediately and shall be
deemed to have been in full force and effect on and after March 1,
2011.

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

                                 5529--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 31, 2011
                               ___________

Introduced  by  Sen. VALESKY -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to authorize an extension of time to file a tentative  assessment
  roll in certain towns

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

  Section 1. (a) Notwithstanding any general, special, or local  law  to
the  contrary,  in  any  assessing  unit which is a town within a county
having a population of more than 73,000 and less  than  75,000  inhabit-
ants, determined in accordance with the latest federal decennial census,
in  which the taxable status date for the final assessment roll which is
to be completed and filed in  2011  is  March  1,  2011,  the  tentative
assessment  roll  for  2011  may  be  filed no later than July 31, 2011,
subject to the provisions of this act.
  (b) An assessing unit which is subject to the provisions of  this  act
may  adopt a local law or resolution postponing the filing of the tenta-
tive assessment roll to a date no later than July 31, 2011 and canceling
any previously filed tentative assessment roll for 2011.  A copy of such
local law or resolution shall be filed with the commissioner of taxation
and finance.
  (c) The governing body of such an assessing unit may adopt a local law
or resolution superseding its prescribed date for filing  the  tentative
assessment  roll  and  associated  dates relative to the 2011 assessment
roll to the extent it deems necessary to accommodate  the  determination
of  assessments of all property in the assessing unit, and for the proc-
essing and full consideration of complaints, subject to the following:
  (i) The governing body shall, by local law or resolution, establish  a
specific  date  by which the assessor shall be required to file a tenta-
tive assessment roll.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11776-02-1

S. 5529--A                          2

  (ii) The governing body shall provide for the notification of property
owners of any increases in assessments from a previous year.
  (iii)  If  the  locally  applicable  period for filing complaints with
respect to tentative assessments shall end on or before the date  estab-
lished pursuant to paragraph (i) of this subdivision, the governing body
shall,  by  local  law or resolution, establish a date or dates on which
the board of assessment review shall convene for  the  sole  purpose  of
hearing  complaints in relation to assessments in such tentative assess-
ment roll. Such local law or resolution shall further establish  a  date
by  which the board of assessment review shall determine such complaints
and notify the assessor of its determinations.
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after March 1, 2011.

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