Assembly Bill A3219

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

                                  3219

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 23, 2009
                               ___________

Introduced by M. of A. EDDINGTON, GALEF -- read once and referred to the
  Committee on Real Property Taxation

AN  ACT  to  amend  the real property tax law, in relation to complaints
  filed with the board of assessment review

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

  Section  1. Subdivision 3 of section 524 of the real property tax law,
as amended by chapter 541 of the laws of 1996, is  amended  to  read  as
follows:
  3. Notwithstanding the provisions of section five hundred twenty-eight
of this title, and except in cities with a population of five million or
more,  a  complaint  with  respect  to  an assessment shall be on a form
prescribed by the state board and shall consist of a statement  specify-
ing  the respect in which the assessment is excessive, unequal or unlaw-
ful, or the respect in which real property  is  misclassified,  and  the
reduction  in assessed valuation or taxable assessed valuation or change
in class designation or allocation of assessed  valuation  sought.  Such
statement  shall also contain an estimate of the value of the real prop-
erty.   Such statement must be made by  the  person  whose  property  is
assessed,  or by some person authorized in writing by the complainant or
his officer or agent to make such statement who  has  knowledge  of  the
facts  stated therein. Such written authorization must be made a part of
such statement and bear a date within  the  same  calendar  year  during
which  the  complaint  is  filed.   WHERE SUCH PROPERTY IS A ONE, TWO OR
THREE FAMILY OWNER OCCUPIED STRUCTURE, SUCH STATEMENT SHALL ALSO CONTAIN
AN AFFIRMATIVE DECLARATION BY THE PERSON WHOSE PROPERTY IS ASSESSED THAT
SUCH PROPERTY IS A ONE, TWO OR THREE  FAMILY  OWNER  OCCUPIED  STRUCTURE
WHICH  IS  CURRENTLY  IN  COMPLIANCE  WITH  THE CERTIFICATE OF OCCUPANCY
ISSUED FOR THAT STRUCTURE, IF ONE HAS BEEN  ISSUED,  AND  THE  STRUCTURE
DOES  NOT SUBSTANTIALLY VIOLATE ANY ZONING ORDINANCE AS DEFINED BY LOCAL
LAW, ORDINANCE OR REGULATION, OR IF NO CERTIFICATE OF OCCUPANCY HAS BEEN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04578-01-9
              

A. 3219                             2

ISSUED THE STATEMENT SHALL INDICATE THAT THE STRUCTURE DOES NOT SUBSTAN-
TIALLY VIOLATE ANY ZONING ORDINANCE AS DEFINED BY LOCAL  LAW,  ORDINANCE
OR REGULATION. 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 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".    Such  statement shall also include a
statement, which, if signed by both the assessor and the complainant  or
his  or  her authorized representative shall constitute a stipulation to
the assessed value to be applied to the subject parcel. Where such stip-
ulated assessed value is entered on the final assessment roll, no review
of the assessment shall be allowed pursuant to  article  seven  of  this
chapter.
  S  2.  This  act  shall  take  effect  immediately, and shall apply to
petitions filed against assessment rolls prepared on or after the  first
of January next succeeding the date on which it shall have become a law.