S T A T E O F N E W Y O R K
________________________________________________________________________
1456
2009-2010 Regular Sessions
I N S E N A T E
February 2, 2009
___________
Introduced by Sens. MAZIARZ, MORAHAN -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the small
claims assessment review program
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) of subdivision 1 and subdivision 2 of section
730 of the real property tax law, paragraph (b) of subdivision 1 as
amended by chapter 154 of the laws of 1993, subdivision 2 as amended by
chapter 714 of the laws of 1982, are amended to read as follows:
(b) the property is: (i) improved by a one, two or three family
[owner-occupied] structure used exclusively for residential purposes
other than property subject to the assessment limitations of section
five hundred eighty-one of this chapter and article nine-B of the real
property law or (ii) the property is unimproved and is not of sufficient
size as determined by the assessing unit or special assessing unit to
contain a one, two or three family residential structure;
2. Upon determining any such complaint every real property tax board
of assessment review shall inform every owner of one, two or three fami-
ly [owner-occupied] residential real property in writing of the right to
small claims assessment review in the manner provided by subdivision
four of section five hundred twenty-five of this chapter. Such notice
shall specify the last date on which petitions must be filed and the
location where small claims assessment review forms may be obtained. The
petition form for small claims assessment review shall be provided to
such property owner, upon request, at no cost in accordance with the
rules promulgated pursuant to section seven hundred thirty-seven of this
title.
S 2. This act shall take effect immediately and shall apply to claims
filed on or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04630-01-9