S T A T E   O F   N E W   Y O R K
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                                  6748

                            I N  S E N A T E

                             March 16, 2012
                               ___________

Introduced  by Sen. CARLUCCI -- 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 small claims

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

  Section  1. Subdivision 1 of section 730 of the real property tax law,
as amended by chapter 552 of the laws of 1991, paragraph (b) as  amended
by  chapter 154 of the laws of 1993, paragraph (c) as amended by chapter
215 of the laws of 2005, is amended to read as follows:
  1. The chief administrator of  the  courts  shall  establish  a  small
claims  assessment review program in the supreme court. An owner of real
property claiming to be aggrieved by an assessment on real  property  on
the ground that such assessment is unequal or excessive may file a peti-
tion for review pursuant to this article provided that:
  (a)  the property owner shall have first filed a complaint pursuant to
section five hundred twenty-four or section fourteen  hundred  eight  of
this  chapter  or the provisions of a local law or charter providing for
administrative review of assessments;
  (b) the property is: (i) improved  by  a  one,  two  or  three  family
owner-occupied structure used exclusively for residential purposes other
than  property  subject  to  the  assessment limitations of section five
hundred eighty-one of this chapter and article nine-B of the real  prop-
erty  law  or  (ii)  the property is unimproved and is not of sufficient
size as determined by the assessing unit or special  assessing  unit  to
contain a one, two or three family residential structure;
  (c)  the  equalized value of the property does not exceed four hundred
fifty thousand dollars or, in the event  such  equalized  value  exceeds
four  hundred  fifty  thousand  dollars,  the total assessment reduction
requested does not exceed twenty-five percent of the assessed  value  of
the property; [and]
  (d)  the  petition  shall  not  request  an assessment lower than that
requested in the complaint filed pursuant to section five hundred  twen-
ty-four or fourteen hundred eight of this chapter or the provisions of a

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13895-02-2
              

S. 6748                             2

local  law  or  charter  providing  for administrative review of assess-
ments[.]; AND
  (E) THE PETITION SHALL ESTABLISH THAT THE PROPERTY IS OVERVALUED BY AT
LEAST  TEN  PERCENT FROM THE EQUALIZED VALUE AS APPEARING ON THE ASSESS-
MENT ROLL. THE PETITIONER SHALL SUBMIT SUPPORTING DOCUMENTATION WITH THE
PETITION.
  For the purpose of this section, the equalized value of  the  property
shall  equal  the  assessed  value  of  the property divided by the most
recent equalization rate or, in the case of a  special  assessing  unit,
the  most  recent  class one ratio, when established. In the event there
has been a material change in the level of assessment the special equal-
ization rate shall be used to determine the equalized value of the prop-
erty.
  S 2. Section 733 of the real property tax law is amended by  adding  a
new subdivision 4-a to read as follows:
  4-A.  IF  THE PETITIONER FAILS TO PROVE THAT THERE IS AN OVERVALUATION
THAT EXCEEDS TEN PERCENT, THE HEARING OFFICER MAY NOT ADJUST THE ASSESS-
MENT AND THE PETITION MUST BE DISMISSED.
  S 3. This act shall take effect immediately.