senate Bill S546

2009-2010 Legislative Session

Relates to assessment disclosure

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Sponsored By

Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2010 referred to local government
Jan 07, 2009 referred to local government

S546 - Bill Details

See Assembly Version of this Bill:
A3710
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law

S546 - Bill Texts

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view sponsor memo
BILL NUMBER: S546

TITLE OF BILL :
An act to amend the real property tax law, in relation to assessment
disclosure


PURPOSE :
Exempts from certain assessing units from assessment disclosure.

SUMMARY OF PROVISIONS :
Section 1: Section 511 of the real property tax law is amended by
adding a new subdivision 9 which exempts from the provisions of this
section every assessing unit participating in the annual assessment
program described in section 1573 of this chapter when such assessing
unit is not conducting a full scale reappraisal or altering the
assessed values of less than 25% of the parcels. Section 2: Effective
Date.

JUSTIFICATION :
Section 511 of the real property tax law (RPTL) requires that
disclosure notices be sent to property taxpayers. RPTL 511 notices
contains the property's prior assessed value, the new tentative
assessed value, the net change, and a projected tax impact based on
the change. Due to steady market activity some municipalities have to
send out other notices to taxpayers. These notices are similar to RPTL
511 notices. In addition, the New York State Office of Real Property
Services (NYSORPS) said in 1999 that municipalities would be
responsible for RPTL 511 notices only when it does a full scale
reappraisal. Apparently, NYSORPS was wrong and RPTL 511 notices must
be sent every 3 years regardless of whether there has been a full
scale reappraisal. This legislation would exempt any municipality
involved in the annual assessment program from sending Section 511
notices in a year when they are not doing a full revaluation or
changing the assessed values of more than 25% of the parcels.

LEGISLATIVE HISTORY :
2007 - Passed Senate; 2008 -local government

FISCAL IMPLICATIONS :
None.

EFFECTIVE DATE :
This act shall take effect immediately.
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