S T A T E   O F   N E W   Y O R K
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                                  6109

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             August 3, 2009
                               ___________

Introduced  by  Sen.  FOLEY  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

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
              

S. 6109                             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.