senate Bill S2121A

Enacts the Hurricane Sandy assessment relief act

download pdf

Sponsor

Co-Sponsors

view all co-sponsors

Bill Status


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

actions

  • 11 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 12 / Feb / 2013
    • 1ST REPORT CAL.72
  • 27 / Feb / 2013
    • 2ND REPORT CAL.
  • 28 / Feb / 2013
    • ADVANCED TO THIRD READING
  • 13 / Jun / 2013
    • AMENDED ON THIRD READING (T) 2121A
  • 17 / Jun / 2013
    • PASSED SENATE
  • 17 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 17 / Jun / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Enacts the "Superstorm Sandy assessment relief act" authorizing eligible municipalities to provide assessment relief for property which was catastrophically damaged by Superstorm Sandy.

do you support this bill?

Bill Details

Versions:
S2121
S2121A
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Local Finance Law
Laws Affected:
Amd §11.00, Loc Fin L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A2294
2009-2010: A8321

Sponsor Memo

BILL NUMBER:S2121A

TITLE OF BILL: An act to enact the "Superstorm Sandy assessment
relief act"; to amend the local finance law, in relation to certain
real property tax refunds and credits

PURPOSE OR GENERAL IDEA OF BILL: To provide real property tax relief
to property owners in eligible counties (but not a city with a
population of one million or more) whose properties were
catastrophically impacted by Hurricane Sandy.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 contains the title: "Hurricane Sandy Assessment Relief Act."

Section 2 defines the terms used in the act.

Section 3 provides that an eligible county may adopt the provisions of
this act by passing a resolution by the forty-fifth day following the
date upon which this act is approved by the Governor.

Section 4 provides that any real property that was damaged by
Superstorm Sandy and is located within a participating municipality
shall be exempt from taxation as stipulated in this section.

Section 5 stipulates where real property was catastrophically impacted
by Superstorm Sandy and is located within a participating
municipality, assessment relief shall be granted as stipulated in this
section.

Section 6 provides that the commissioner of taxation and finance is
authorized to develop a guidance memorandum for use by assessing units
for purpose of assisting with the implementation of this act and shall
be deemed to be advisory on all assessing units in counties which
implement the provisions of this act. Such memorandum shall have no
force or effect or serve as authority for any other act of assessing
units or of the interpretation or implementation of the laws of the
state of New York, except as they relate to the specific
implementation of this act.

Section 7 of this act would provide that the schools districts be held
harmless by the State for any reduction in State Aid that would have
been paid as at tax savings pursuant to § 1306-a of the Real Property
Tax Law.

Section 8 relates the levy of taxes.

Section 9 relates to the tax savings for each parcel located within an
eligible county receiving the exemption authorized by this act and
shall be computed by subtracting the amount actually levied against
the parcel from the amount that would have been levied if not for the
exemption created by this act.

Section 10 provides that any tax savings generated through an
exemption created under this act shall be a charge to the
participating municipality.


Section 11 relates to Suffolk county financing of refunds and credits.

Section 12 amends paragraph a of section 11.00 of the local finance
law by adding a new subdivision 33-b.

Section 13 sets the effective date as immediate and to have been in
full force and effect on and after October 28 of 2012.

JUSTIFICATION: Hurricane Sandy caused catastrophic damaged to
properties in several counties in New York State. This legislation
provides relief in the form of a property tax reduction for those
taxpayers in eligible counties whose property was substantially
damaged by the storms.

PRIOR LEGISLATIVE HISTORY: None.

FISCAL IMPLICATIONS TO THE STATE: 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 October 28
of 2012.

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

                                 2121--A
    Cal. No. 72

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 11, 2013
                               ___________

Introduced by Sens. BOYLE, FLANAGAN, FUSCHILLO, HANNON, LARKIN, LAVALLE,
  MARCELLINO, MARTINS -- read twice and ordered printed, and when print-
  ed  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, amended and ordered reprinted, retaining
  its place in the order of third reading

AN ACT to enact the "Superstorm Sandy assessment relief act";  to  amend
  the  local  finance  law,  in  relation  to  certain real property tax
  refunds and credits

  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 "Superstorm Sandy assessment relief act."
  S 2. Definitions. For the purposes of this act,  the  following  terms
shall have the following meanings:
  1. "Catastrophically impacted property" shall mean a property which is
located  in  an  eligible  municipality  and  which  lost at least fifty
percent or more of its improved value as a result of Superstorm Sandy.
  2. "Eligible  county"  shall  mean  those  counties  which  have  been
included  in the federal disaster declarations for Superstorm Sandy, but
shall not apply to a county wholly contained within a city.
  3. "Eligible municipality" shall  mean  a  municipal  corporation,  as
defined  by  subdivision 10 of section 102 of the real property tax law,
which is either: (a) an eligible county; or (b) a city,  town,  village,
special  district, or school district that is wholly or partly contained
within an eligible county.
  4. "Impacted tax roll" shall mean  the  final  assessment  roll  which
satisfies both of the following conditions: (a) the roll is based upon a
taxable  status  date occurring prior to October 28, 2012; and (b) taxes
levied upon that roll by or on behalf of  a  participating  municipality
are payable without interest on or after October 28, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06483-07-3

S. 2121--A                          2

  5.  "Participating  municipality"  shall mean an eligible municipality
that has passed a  local  law,  ordinance,  or  resolution  pursuant  to
section  three  of  this  act  to  provide assessment relief to property
owners within such eligible municipality pursuant to the  provisions  of
this act.
  6.  "Superstorm  Sandy" shall mean the storms, rains, winds, or floods
which occurred within an eligible county during the period beginning  on
October 29, 2012 and ending November 3, 2012.
  7.  "Unreimbursed  expenses"  shall  mean  all  real property expenses
incurred as a direct result of Superstorm Sandy  with  respect  to  real
property  located  in  an  eligible municipality, which expenses are not
eligible for reimbursement from the state or federal  government  or  an
insurance company. Unreimbursed expenses shall be determined with refer-
ence  to  the  following:  (a)  all estimates of damage to real property
provided by licensed contractors; (b) receipts;  or  (c)  other  written
proof reasonably acceptable to the assessor.
  8.  "Total assessed value", as used in section five of this act, shall
mean the total assessed value  on  the  parcel  prior  to  any  and  all
exemption adjustments.
  9.  "Improved  value", as used in section five of this act, shall mean
the market value of the real property improvements excluding the land.
  10. "Property" shall mean "real property",  "property"  or  "land"  as
defined  under  paragraphs  (a) through (g) of subdivision 12 of section
102 of the real property tax law.
  S 3. Local option. An  eligible  municipality  may  opt-in  to  either
section four or section five of this act if its governing body shall, by
the  forty-fifth  day following the date upon which this act is approved
by the governor, pass a local law, ordinance, or resolution adopting the
provisions of this act.
  S 4. Assessment relief for Superstorm Sandy  victims  in  an  eligible
county.  (a)  Notwithstanding  any provision of law to the contrary, any
real property that was damaged by Superstorm Sandy and is located within
a participating municipality shall be exempt from taxation  as  provided
in this section:
  (i)  Real  property  damaged  by Superstorm Sandy shall be exempt from
real property taxation to the  extent  of  the  amount  of  unreimbursed
expenses  the  real  property owner incurs. The amount of assessed valu-
ation exempt from taxation shall be calculated by subtracting  the  real
property  owner's  unreimbursed  expenses  from the real property's full
value and then multiplying that difference by the level of assessment.
  (ii) The exemption provided by this section shall be  computed  before
all  other  partial  exemptions allowed by law have been subtracted from
the total amount assessed.
  (iii) This exemption shall only be applied to an impacted tax roll and
any assessment roll that becomes final prior to the year 2015.
  (iv) Notwithstanding any other provision of law concerning a valuation
date or a taxable status date, the provisions of this act shall  control
with respect to the effect of Superstorm Sandy on real property within a
participating municipality.
  (b)  Application  for  the exemption provided by this act must be made
with each respective assessor before the first  business  day  in  July,
2013  or as provided in the local law, ordinance, or resolution adopting
the provisions of this act.  The application may include all  documenta-
tion  delineating the applicant's unreimbursed expenses and any proceeds
that the applicant has received from the state or federal government  or

S. 2121--A                          3

insurance  company for damage that the applicant's property sustained as
a result of Superstorm Sandy.
  (c)  Upon receiving such application, the assessor shall determine the
amount, if any, of assessed value that  is  exempt  from  real  property
taxation in accordance with the provisions of this section.
  (d)  The  assessor shall mail his determination to the applicant.  For
the purposes of this act only,  if  the  applicant  disagrees  with  the
assessor's  determination, the applicant may seek judicial review pursu-
ant to article 78 of the civil practice law and rules.
  (e) Any eligible municipality that applies for  a  community  disaster
loan through the federal emergency management agency or federal or state
grant  related to Superstorm Sandy shall provide a copy of such applica-
tion to the assessor.
  S 5. Assessment relief for Superstorm Sandy  victims  in  an  eligible
county.  (a) Notwithstanding any provision of law to the contrary, where
real property was catastrophically impacted by Superstorm Sandy  and  is
located  within a participating municipality, assessment relief shall be
granted as follows:
  (i) If the property lost at least fifty but less than sixty percent of
its improved value due to Superstorm Sandy, the total assessed value  of
the  property shall be reduced by fifty-five percent for purposes of the
participating municipality on the impacted tax roll.
  (ii) If the property lost at least sixty but less than seventy percent
of its improved value due to Superstorm Sandy, the total assessed  value
of  the  property shall be reduced by sixty-five percent for purposes of
the participating municipality on the impacted tax roll.
  (iii) If the property lost at  least  seventy  but  less  than  eighty
percent  of  its  improved  value  due  to  Superstorm  Sandy, the total
assessed value of the property shall be reduced by seventy-five  percent
for purposes of the participating municipality on the impacted tax roll.
  (iv) If the property lost at least eighty but less than ninety percent
of  its improved value due to Superstorm Sandy, the total assessed value
of the property shall be reduced by eighty-five percent for purposes  of
the participating municipality on the impacted tax roll.
  (v)  If  the  property  lost at least ninety but less than one hundred
percent of its  improved  value  due  to  Superstorm  Sandy,  the  total
assessed  value  of the property shall be reduced by ninety-five percent
for purposes of the participating municipality on the impacted tax roll.
  (vi) The percentage loss in improved value for this purpose  shall  be
adopted  by the assessor from a written finding of the Federal Emergency
Management Agency, or where no such finding exists shall  be  determined
by the assessor in the manner provided by this act, subject to review by
the board of assessment review.
  (vii) No reduction in assessed value shall be granted pursuant to this
act  except  as  specified  above  for  such  counties.  No reduction in
assessed value shall be granted pursuant to this section for purposes of
any county, city, town, village or school district which has not adopted
the provisions of this act.
  (b) To receive such relief pursuant  to  this  section,  the  property
owner  shall submit a written request to the assessor on a form approved
by the director of the office of real property tax services within nine-
ty days following the date upon which this act is approved by the gover-
nor. Such request shall attach any and all determinations by the Federal
Emergency Management Agency, and any and all  reports  by  an  insurance
adjuster,  and  describe  in  reasonable detail the damage caused to the
property by Superstorm Sandy and the condition of the property following

S. 2121--A                          4

the superstorm and shall be accompanied by supporting documentation,  if
available.
  (c)  Upon receiving such a request, the assessor shall adopt the find-
ing by the Federal Emergency Management Agency as to whether the proper-
ty lost at least half of its improved value as  a  result  of  Hurricane
Sandy,  and  if  such  finding does not exist, the assessor shall make a
finding as to whether the property lost at least half  of  its  improved
value  as  a  result  of  Superstorm Sandy, and thereafter the assessor,
shall adopt or classify the percentage loss of improved value within one
of the following ranges:
  (i) At least fifty percent but less than sixty percent,
  (ii) At least sixty percent but less than seventy percent,
  (iii) At least seventy percent but less than eighty percent,
  (iv) At least eighty percent but less than ninety percent, or
  (v) At least ninety percent but less than one hundred percent.
  (d) The assessor shall mail written notice  of  such  finding  to  the
property  owner  and  the participating municipality. Where the assessor
finds that the loss in improved value is less  than  fifty  percent,  or
classifies  the  loss  within  a  lower  range  than  the property owner
believes is warranted, the property owner may file a complaint with  the
board  of  assessment  review.  Such board shall reconvene upon ten days
written notice to the property owner and assessor to hear the appeal and
determine the matter, and shall mail written notice of its determination
to the assessor and property owner. The provisions of article 5  of  the
real  property  tax  law  shall  govern the review process to the extent
practicable. The applicant may commence within 30 days of service  of  a
written  determination, a real property tax law proceeding under title 1
of article 7 of the real property tax  law,  or,  if  applicable,  under
title  1-A  of  article 7 of the real property tax law. Sections 727 and
739 of the real property tax law shall not apply.
  (e) Where property has lost at least fifty  percent  of  its  improved
value  due to Superstorm Sandy, the total assessed value of the property
on the impacted assessment roll shall  be  reduced  by  the  appropriate
percentage  specified  in subdivision (a) of this section, provided that
any exemptions which the property may be receiving shall be adjusted  as
necessary  to account for such reduction in the total assessed value. To
the extent the total assessed value of the property originally appearing
on such roll exceeds the amount to which it should be  reduced  pursuant
to  this  act, the excess shall be considered an error in essential fact
as defined by subdivision 3 of section 550 of the real property tax law.
If the error appears on a tax roll, the tax roll shall be  corrected  in
the  manner  provided  by  section 554 of the real property tax law or a
refund or credit of taxes shall be granted in  the  manner  provided  by
section  556 or section 556-b of the real property tax law. If the error
appears on a final assessment roll but not on a  tax  roll,  such  final
assessment roll shall be corrected in the manner provided by section 553
of  the real property tax law. The errors in essential fact found pursu-
ant to the Hurricane Sandy assessment relief act on either the tax  roll
or  final  assessment  roll,  upon application to the county director of
real property tax services, shall be forwarded by the county director of
real property tax services immediately to the levying body for an  imme-
diate order setting forth the appropriate correction.
  (f)  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 hereby remain and

S. 2121--A                          5

shall be available to the party to whom such rights would  otherwise  be
available notwithstanding this act.
  S 6. The commissioner of taxation and finance is authorized to develop
a guidance memorandum for use by assessing units. Such guidance memoran-
dum shall assist with the implementation of this act and shall be deemed
to  be  advisory  on all assessing units in counties which implement the
provisions of this act.  The guidance memorandum shall have no force  or
effect  or serve as authority for any other act of assessing units or of
the interpretation or implementation of the laws of  the  state  of  New
York except as they relate to the specific implementation of this act.
  S  7.  School  districts  held  harmless. Each school district that is
wholly or partially contained within an eligible county  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 8. Levy of taxes; determination of taxes due. The amount of taxes to
be levied for any participating municipality located in and including an
eligible county that has opted to adopt section four of this  act  shall
be determined without regard to the exemption created under this act. In
addition, the tax rate for any participating municipality that has opted
to  adopt  section four of this act shall be determined as if no parcels
were exempt from taxation pursuant to this act. However, the tax rate so
determined shall be applied to the taxable assessed value of each parcel
after accounting for all applicable exemptions, including the  exemption
created by this act.
  S  9.  Tax savings. (a) The tax savings for each parcel located within
an eligible county receiving the exemption authorized by this act  shall
be computed by subtracting the amount actually levied against the parcel
from  the  amount  that  would have been levied if not for the exemption
created by this act.
  (b) A statement shall then be placed on the tax bill for the parcel in
substantially the following form: "Your tax savings this year  resulting
from the Superstorm Sandy exemption is $..."
  S  10.  Charge. Any tax savings generated through an exemption created
under this act shall be a charge to the participating municipality.
  S 11. Suffolk County financing of refunds  and  credits.  Payments  by
Suffolk  County  for  refunds  or  credits  pursuant  to this act may be
financed pursuant to the local finance  law  in  the  same  manner,  and
subject to the same conditions, as amounts authorized under section 3 of
the  Suffolk  County Tax Act to be charged by Suffolk County to towns or
special districts or by towns to school districts may be financed pursu-
ant to the local finance law. The period of probable usefulness for such
payments is hereby determined to be ten years.
  S 12. Paragraph a of section 11.00 of the local finance law is amended
by adding a new subdivision 33-b to read as follows:
  33-B. REAL PROPERTY TAX REFUNDS AND CREDITS.  PAYMENTS OF  EXEMPTIONS,
REFUNDS,  OR CREDITS FOR REAL PROPERTY TAX, SEWER AND WATER RENTS, RATES
AND CHARGES AND ALL OTHER REAL PROPERTY TAXES TO BE MADE  BY  A  MUNICI-
PALITY,  SCHOOL  DISTRICT  OR DISTRICT CORPORATION AS A RESULT OF SUPER-
STORM SANDY OF TWO THOUSAND TWELVE, TEN YEARS.
  S 13. This act shall take effect immediately and shall  be  deemed  to
have been in full force and effect on and after October 28, 2012.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.