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

                                  6370

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 2, 2009
                               ___________

Introduced  by  M.  of A. HAWLEY, GIGLIO, BURLING, ALFANO, WALKER, KOLB,
  MOLINARO, TOWNSEND, CROUCH, McDONOUGH -- Multi-Sponsored by --  M.  of
  A.  BACALLES,  BARCLAY,  HYER-SPENCER -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to the  abatement
  of taxes in certain cases of catastrophic loss

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

  Section 1. Article 5 of the real property tax law is amended by adding
a new title 2-A to read as follows:
                                TITLE 2-A
           ABATEMENT OF TAXES IN THE CASE OF CATASTROPHIC LOSS
SECTION 548.   APPLICABILITY OF OTHER PROVISIONS.
        548-A. DEFINITIONS.
        548-B. CATASTROPHIC LOSS TAX ABATEMENT PROCEDURE.
        548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES.
  S 548. APPLICABILITY OF OTHER PROVISIONS.  THE  PROVISIONS  OF  TITLES
ONE-A  AND  THREE  OF  THIS ARTICLE SHALL APPLY TO THIS TITLE INSOFAR AS
THEY ARE NOT INCONSISTENT WITH  THE  PROVISIONS  AND  PURPOSES  OF  THIS
TITLE,  WHICH  SHALL SUPERSEDE ANY INCONSISTENT PROVISION OF SUCH TITLES
ONE-A AND THREE. THE PROVISIONS OF  THIS  TITLE  SHALL  APPLY  TO  TAXES
LEVIED BY ALL MUNICIPAL CORPORATIONS ONLY UPON A ONE, TWO OR THREE FAMI-
LY RESIDENCE.
  S 548-A. DEFINITIONS. FOR THE PURPOSES OF THIS TITLE:
  1.  A  ONE,  TWO OR THREE FAMILY RESIDENCE HAS UNDERGONE "CATASTROPHIC
LOSS" WHEN IT IS TOTALLY DESTROYED OR IS SO EXTENSIVELY DAMAGED THAT ALL
DWELLING UNITS IN SUCH RESIDENCE ARE UNFIT  FOR  HABITATION  AND  CANNOT
REASONABLY  BE  MADE  FIT  FOR HABITATION WITHIN A PERIOD OF ONE HUNDRED
EIGHTY DAYS AFTER THE DAMAGE OCCURRED.
  2. "FAMILY RESIDENCE" MEANS AN OWNER-OCCUPIED RESIDENTIAL DWELLING.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04238-01-9

              

A. 6370                             2

  S 548-B. CATASTROPHIC LOSS TAX  ABATEMENT  PROCEDURE.  1.  A  PROPERTY
OWNER  IS ELIGIBLE TO FILE A CLAIM FOR A CATASTROPHIC LOSS TAX ABATEMENT
IF THE CATASTROPHIC LOSS OCCURRED WITHIN SIX MONTHS AFTER THE COMPLETION
OF THE FINAL ASSESSMENT ROLL.
  2.  SUCH A CLAIM MUST BE FILED WITH THE ASSESSOR OR BOARD OF ASSESSORS
WITHIN SIX MONTHS AFTER THE COMPLETION OF THE FINAL ASSESSMENT  ROLL.  A
STATEMENT  OF  THE  FACTS  CONSTITUTING  THE BASIS OF THE CLAIM SHALL BE
FILED ON A FORM PRESCRIBED BY THE STATE BOARD. SUCH STATEMENT  SHALL  BE
MADE  BY  THE  OWNER  OF THE REAL PROPERTY, OR BY A PERSON AUTHORIZED IN
WRITING BY THE CLAIMANT OR HIS OR HER ATTORNEY OR  AGENT  TO  MAKE  SUCH
STATEMENT  WHO  HAS  KNOWLEDGE OF THE FACTS STATED THEREIN. SUCH WRITTEN
AUTHORIZATION SHALL BE MADE A PART OF SUCH STATEMENT  AND  BEAR  A  DATE
WITHIN  THE SAME CALENDAR YEAR DURING WHICH THE COMPLAINT IS FILED. SUCH
STATEMENT SHALL ALSO CONTAIN THE FOLLOWING SENTENCE: "I CERTIFY THAT ALL
STATEMENTS MADE ON THIS APPLICATION ARE TRUE AND CORRECT TO THE BEST  OF
MY KNOWLEDGE AND BELIEF AND I UNDERSTAND THAT THE MAKING OF ANY WILLFUL-
LY  FALSE  STATEMENT  OF  MATERIAL  FACT  HEREIN  WILL SUBJECT ME TO THE
PROVISIONS OF THE PENAL LAW RELEVANT TO THE MAKING AND FILING  OF  FALSE
INSTRUMENTS."  UPON  THE FILING OF SUCH STATEMENT, ALL COLLECTION OF TAX
EFFORTS SHALL BE SUSPENDED AND THE ACCRUAL OF INTEREST OR  PENALTIES  OR
BOTH  SHALL ALSO BE SUSPENDED. IF THE CLAIM IS SUSTAINED, NO INTEREST OR
PENALTY SHALL BE DUE, AND ANY INTEREST OR  PENALTY  PAID  PRIOR  TO  THE
FILING  OF  THE STATEMENT SHALL BE REFUNDED. IF THE CLAIM IS DENIED, ALL
COLLECTION OF TAX EFFORTS SHALL RESUME, AND  INTEREST  OR  PENALTIES  OR
BOTH  SHALL  RESUME   THEIR ACCRUAL RETROACTIVELY TO THE DATE OF SUSPEN-
SION.
  3. THE CLAIM SHALL BE HEARD AND DETERMINED BY THE BOARD OF  ASSESSMENT
REVIEW  OR  ASSESSMENT  REVIEW  COMMISSION,  AS  THE  CASE  MAY  BE. THE
PROCEEDINGS IN HEARING AND DETERMINING THE CLAIM SHALL  BE  MODIFIED  AS
NECESSARY TO SERVE THE PURPOSES OF THIS TITLE AND SHALL BE IN ACCORDANCE
WITH  THE  REGULATIONS OF THE STATE BOARD. ALL CLAIMS SHALL BE HEARD AND
DECIDED NOT LATER THAN TWO MONTHS AFTER THE LAST DAY FOR FILING A CLAIM.
  4. UPON THE DETERMINATION OF A CLAIM, THE BOARD OF  ASSESSMENT  REVIEW
OR  ASSESSMENT  REVIEW COMMISSION, AS THE CASE MAY BE, SHALL GIVE NOTICE
OF THE DETERMINATION TO THE ASSESSOR  OR  BOARD  OF  ASSESSORS  AND  THE
CLAIMANT  WITHIN  FIVE  DAYS OF SUCH DETERMINATION.  NOTWITHSTANDING ANY
INCONSISTENT PROVISION OF LAW, IF THE CLAIM IS DETERMINED TO BE IN FAVOR
OF THE CLAIMANT, THE ASSESSOR OR BOARD OF ASSESSORS  SHALL  CORRECT  THE
TENTATIVE  ASSESSMENT  ROLL,  FINAL  ASSESSMENT ROLL OR TAX ROLL, AS THE
CASE MAY BE, WITHIN FIVE DAYS OF RECEIVING SUCH NOTICE.
  S 548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX  LEVIES.  THE  STATE
BOARD  SHALL  PROMULGATE  REGULATIONS TO COORDINATE ASSESSMENT ROLLS AND
TAX LEVIES OF COUNTIES, CITIES AND TOWNS WITH THOSE OF SCHOOL  DISTRICTS
AND VILLAGES.
  S 2. This act shall take effect on the one hundred eightieth day after
it  shall  have  become a law; provided that any and all rules and regu-
lations and any other measures necessary to implement any  provision  of
this act on its effective date may be promulgated and taken, respective-
ly, on or before the effective date of such provision.