S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1298
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced  by  M.  of  A.  BUTTENSCHON -- read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to establish the upstate New York assessment relief act
 
   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 "upstate New York assessment relief act".
   § 2. Definitions. Unless the context requires otherwise, terms used in
 this act which are defined in section 102 of the real property  tax  law
 shall  have the same meaning as in such section of the real property tax
 law. In addition, for the purposes of  this  act,  the  following  terms
 shall mean:
   1.  "Storm"  shall mean the storm occurring across upstate New York on
 October 31, 2019.
   2. "Eligible county" shall mean any of the following counties:   Chau-
 tauqua,  Chenango,  Clinton,  Cortland,  Erie,  Essex, Fulton, Hamilton,
 Herkimer, Jefferson, Lewis, Madison, Montgomery, Oneida, Otsego, Sarato-
 ga, Tioga and Warren.
   3. "Catastrophically impacted  property"  shall  mean  real  property,
 located in an eligible municipality, which lost fifty percent or more of
 its value as a result of damage caused by the storm.
   4.  "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 or
 school district that is wholly or partly contained  within  an  eligible
 county,  including  a  city with a population of one million or more. An
 eligible municipality shall also include a fire district wholly or part-
 ly contained in an eligible county.
   5. "Impacted assessment roll" shall mean a final assessment roll which
 satisfies both of the following conditions: (a) the roll is based upon a
 taxable status date occurring on or before October 31, 2019, and (b) the

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04900-01-3
              

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 roll is used for the levy of taxes by or on behalf  of  a  participating
 municipality for such municipality's 2019-2020 or 2020 fiscal year.
   6.  "Participating  municipality"  shall mean an eligible municipality
 that has elected to provide assessment  and  tax  relief  to  owners  of
 catastrophically  impacted  property  pursuant  to section three of this
 act.
   § 3. Local option. The governing body of an eligible municipality  may
 elect to provide assessment and tax relief to owners of catastrophically
 impacted  property pursuant to the provisions of this act by adoption of
 a resolution within forty-five days following the date on which this act
 shall have become a law.
   § 4. Assessment and tax relief. 1. Notwithstanding  any  provision  of
 law  to  the contrary, assessment and tax relief shall be granted to the
 owners of catastrophically impacted property located  within  a  partic-
 ipating municipality as follows:
   (a) If the property lost at least fifty but less than sixty percent of
 its  value due to the storm, the assessed value of the property shall be
 reduced by fifty-five percent for purposes of the participating  munici-
 pality on the impacted assessment roll.
   (b)  If the property lost at least sixty but less than seventy percent
 of its value due to the storm, the assessed value of the property  shall
 be reduced by sixty-five percent for purposes of the participating muni-
 cipality on the impacted assessment roll.
   (c) If the property lost at least seventy but less than eighty percent
 of its value due to the storm, the taxable assessed value of the proper-
 ty  shall be reduced by seventy-five percent for purposes of the partic-
 ipating municipality on the impacted assessment roll.
   (d) If the property lost at least eighty but less than ninety  percent
 of  its value due to the storm, the assessed value of the property shall
 be reduced by eighty-five percent  for  purposes  of  the  participating
 municipality on the impacted assessment roll.
   (e)  If  the  property  lost at least ninety but less than one hundred
 percent of its value due to the storm, the assessed value of the proper-
 ty shall be reduced by ninety-five percent for purposes of  the  partic-
 ipating municipality on the impacted assessment roll.
   (f)  If  the  property  lost  all  of  its value due to the storm, the
 assessed value of the property shall be reduced to zero for purposes  of
 the participating municipality on the impacted assessment roll.
   (g)  The percentage loss in value for this purpose shall be determined
 by the assessor who prepared the impacted assessment roll in the  manner
 provided  by  this  act,  subject  to  review by the board of assessment
 review.
   (h) No reduction in assessed value shall be granted pursuant  to  this
 act  except as specified in this section. No reduction in assessed value
 shall be granted pursuant to this section for purposes of  any  eligible
 municipality  which has not elected to provide assessment and tax relief
 pursuant to section three of this act.
   2. To receive relief pursuant to this  act,  a  property  owner  shall
 submit  a  written  request  to  the  assessor who prepared the impacted
 assessment roll within ninety days following the date on which this  act
 shall become a law. Such request need not be in a particular format, but
 shall describe in reasonable detail the damage caused to the property by
 the  storm  and  the  condition of the property following the storm, and
 shall be accompanied by supporting documentation if available.
   3. Upon receiving such a request, the assessor shall make a finding as
 to whether the property lost at least half of its value as a  result  of
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 the storm and, if so, shall classify the percentage loss of value within
 one of the following ranges:
   (a) at least fifty percent but less than sixty percent,
   (b) at least sixty percent but less than seventy percent,
   (c) at least seventy percent but less than eighty percent,
   (d) at least eighty percent but less than ninety percent,
   (e) at least ninety percent but less than one hundred percent, or
   (f) one hundred percent.
   4.  The assessor shall mail written notice of such finding and classi-
 fication to the property owner and the participating municipality. Where
 the assessor finds that the loss in 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  the assessor to hear the
 complaint and determine the matter, and shall mail written notice of its
 determination to the assessor, property owner and participating  munici-
 pality.  The  provisions  of title 1-A of article 5 of the real property
 tax law shall govern the  review  process  to  the  extent  practicable,
 provided,  however,  that  in a city with a population of one million or
 more, such review process shall be governed by the comparable provisions
 of such city's charter and administrative code.
   5. Where property has lost at least fifty percent of its value due  to
 the storm, the assessed value of the property on the impacted assessment
 roll  shall be reduced by the appropriate percentage specified in subdi-
 vision one of this section. Any partial exemptions  which  the  property
 may  be receiving, which are computed on the basis of the assessed value
 of the property, shall be adjusted proportionately to account  for  such
 reduction in the assessed value of the property.
   6.  In the case of a participating municipality other than a city with
 a population of one million or more, to the extent the taxable  assessed
 value  of  the  property determined pursuant to subdivision five of this
 section is  less  than  the  taxable  assessed  value  of  the  property
 originally  appearing  on  the  impacted assessment roll, the difference
 shall be considered an error in essential fact as defined by 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 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. In the case  of  a
 city with a population of one million or more, to the extent the taxable
 assessed  value  of the property determined pursuant to subdivision five
 of this section is less than the taxable assessed value of the  property
 originally appearing on the impacted assessment roll, a refund or credit
 of  taxes  shall  be  granted  in  the manner provided by the comparable
 provisions of such city's charter and administrative code.
   7. The rights contained in this act shall not otherwise  diminish  any
 other  legally  available right of any property owner or other party who
 may otherwise lawfully challenge the valuation or assessment of any real
 property or improvements  thereon.  All  such  other  legally  available
 rights  hereby  remain  and  shall be available to the property owner or
 other party to whom such rights would otherwise  be  available  notwith-
 standing this act.
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   §  5.  School  districts  held  harmless. Each school district that is
 wholly or partially contained within an eligible county, as  defined  in
 subdivision  two  of  section two of this act, 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.
   § 6. The director of the office of  real  property  tax  services,  or
 other chief administrative official of that office within the department
 of  taxation and finance, is authorized to develop a guidance memorandum
 for use by assessing units. Such guidance memorandum shall  assist  with
 the  implementation of this act and shall be deemed to be binding on all
 assessing units in eligible counties. The guidance memorandum shall have
 no force or effect, or serve as authority, in connection with any matter
 other than the implementation of this act.
   § 7. This act shall take effect immediately.