senate Bill S5915


Enacts the "Mohawk Valley and Niagara county assessment relief act"

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Bill Status

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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  • 08 / Jul / 2013
  • 04 / Sep / 2013
  • 04 / Sep / 2013
    • PRINT NUMBER 5915A
  • 08 / Jan / 2014
  • 03 / Feb / 2014
  • 03 / Feb / 2014
    • PRINT NUMBER 5915B


Enacts the "Mohawk Valley and Niagara county assessment relief act" authorizing eligible municipalities in certain counties to provide assessment relief for property which was catastrophically damaged by severe weather.

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Bill Details

Legislative Cycle:
Senate Local Government
Law Section:
Montgomery County

Sponsor Memo


TITLE OF BILL: An act to enact the "flood assessment relief act of

PURPOSE OR GENERAL IDEA OF BILL: Provides flood property assessment
relief for certain real property in Montgomery County. The purpose of
this legislation is to offer tax assessment relief to those who were
victims of floods which occurred in the summer of 2013.


Section 1: Title.

Section 2: Definitions.

Section 3: Establishes a local option to participate in the program

Section 4: Allows for the affected municipalities to reassess property
that has been damaged by a flood

Section 5: Holds school districts harmless for the loss of STAR
reimbursement by the state as a result of lowered assessments.

Section 6: Effective date

JUSTIFICATION: In most upstate counties, a homeowner's property taxes
are based upon the assessed value of their home as of a March 1st
taxable status date. Between June 20, 2013 and July 7, 2013,
Montgomery County experienced severe flooding of the Mohawk River and
smaller streams and rivers, causing significant property damage.
Under current law, the owner of such property would still have to pay
taxes based on the March 1st value of the property.

This legislation allows Montgomery County taxpayers whose real
property was seriously damaged to grieve their assessment to the local
Board of Assessment Review, The Board will then revalue the property
based on the value of the home after the flood. Furthermore, local
assessors are authorized to request that assessments of seriously
damaged homes be based on the after-flood value. This will those
property owners to be fairly taxed.

PRIOR LEGISLATIVE HISTORY: New bill. Similar legislation was signed
into law in 2005 and 2007.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE: DATE: This act shall take effect immediately.

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


                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              July 8, 2013

Introduced  by  Sen. TKACZYK -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to enact the "flood assessment relief act of 2013"


  Section  1.  Short  title. This act shall be known and may be cited as
the "flood assessment relief act of 2013".
  S 2. Definitions. For the purposes of this act,  the  following  terms
shall have the following meanings:
  1. "County" shall mean the county of Montgomery.
  2.  "Taxable  status date" shall mean the date established pursuant to
section 302 of the real property tax law.
  3. "Catastrophically impacted" shall mean a property there is cause to
believe the value of which was diminished as a result of the weather.
  4. "Taxpayer"  shall  mean  the  owner  of  real  property  which  was
catastrophically impacted in a county.
  5. "Assessor" shall mean a town, city, or village assessor or board of
assessors in a county.
  6.  "Property  owner"  shall  mean  the  owner of real property who is
responsible for payment of real property taxes on such property.
  7. "Weather" shall mean the storms, rains, hurricanes, or floods which
occurred in a county between June 20, 2013 and July 7, 2013.
  S 3. Local option. A county may exercise the provisions of this act if
such county's governing body shall, by August 15, 2013,  pass  a  resol-
ution  resolving  to implement the provisions of this act.  Prior to the
passage of such resolution, the chief executive officer of a county  (or
the  representative thereof) shall consult with those local governmental
units which such chief executive  officer  has  reason  to  believe  had
multiple properties whose value was diminished as a result of the weath-

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

S. 5915                             2

  S  4.  Assessment  relief for flood victims. Notwithstanding any other
provision of law to the contrary, a taxpayer  whose  real  property  has
been  catastrophically  impacted as a result of weather occurring in the
state of New York from June 20, 2013 - July 7, 2013 may seek administra-
tive  review  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. An assessor may also  seek  administrative  review  of
valuations  on  any  property  he  or  she believes was catastrophically
impacted as a result of such weather.
  In the event such review is sought, the board of assessment review, in
making such determinations as it is otherwise authorized to make  pursu-
ant  to  the provisions of the real property tax law, shall consider the
taxable status date as provided for in section 302 of the real  property
tax law, to be July 8, 2013 instead of the taxable status date otherwise
provided for in such section or any other provision of law.
  Any  complaint by a taxpayer who is also the property owner and who is
seeking a lower valuation, shall not be required to suggest  such  valu-
ation to the board of assessment review, but such suggestion may be made
by  an assessor or board of assessors, even if such assessor or board of
assessors is not the party who has made the application  for  assessment
  In the event the assessor seeks an administrative determination before
a  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 administrative deter-
mination and a lower valuation of all such properties he or she believes
were catastrophically impacted to the extent that he or she believes the
total property value has diminished at least 33 percent as a  result  of
weather, and may seek an administrative determination for all properties
he  or  she  believes  were  negatively  impacted by weather within such
jurisdiction. Such determination may be made in a class  application  by
the  assessor  to  the  board  of assessment review. The failure of such
assessor to seek such a  determination  for  all  such  catastrophically
impacted  properties  shall  not  impair the effectiveness of any review
sought by such an assessor and a cause of action against  such  assessor
for  failing  to  include  any  specific property or class of properties
shall not exist and must be dismissed by any court of  competent  juris-
diction  unless such cause of action is for violating applicable federal
law such as 42 U.S.C. 1983.  The board of assessment review  may  accept
applications   from   administrative  determinations  for  any  property
impacted by the weather up until and including August 7, 2013.
  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 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. Each school district located in
the county of Montgomery 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.


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