Senate Bill S3891

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

                                  3891

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              March 8, 2011
                               ___________

Introduced  by  Sen.  OPPENHEIMER -- 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 certain proce-
  dures regarding changes in assessment following litigation in the town
  of Rye

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

  Section  1.  Section  718  of  the real property tax law is amended by
adding a new subdivision 4 to read as follows:
  4. THE TOWN OF RYE, AT ANY TIME BETWEEN SIX AND FORTY-TWO MONTHS AFTER
COMMENCEMENT OF PROCESS, MAY SERVE A NOTICE ON THE PETITIONER  DEMANDING
THAT THE PETITIONER FILE A NOTICE OF ISSUE NO LATER THAN SIX MONTHS FROM
THE  DATE THAT SERVICE OF SUCH DEMAND IS COMPLETE. SHOULD THE PETITIONER
FAIL TO FILE NOTICE OF ISSUE AFTER A DEMAND,  THE  PROCEEDING  SHALL  BE
DISMISSED BY THE COURT.
  S  2.  Subdivision  1  of  section 720 of the real property tax law is
amended by adding a new paragraph (d) to read as follows:
  (D) IN THE TOWN OF RYE, WESTCHESTER COUNTY, IF  THE  COURT  DETERMINES
THAT  THE  PETITIONER WAS REQUIRED UNDER LOCAL LAW TO FILE AN INCOME AND
EXPENSE STATEMENT WITH THE ASSESSOR ON OR BEFORE A  DATE  PRESCRIBED  BY
SUCH  LAW,  AND  THAT  THE PETITIONER UNREASONABLY FAILED TO COMPLY WITH
THIS REQUIREMENT, AND THAT THE PARCEL IN QUESTION SOLELY CONTAINS  PROP-
ERTY  WHICH  IS  NOT  SUBJECT  TO  THE  PROVISIONS OF SUBDIVISION ONE OF
SECTION SEVEN HUNDRED EIGHTEEN OF THIS  TITLE,  THE  PETITION  SHALL  BE
DISMISSED.
  S  3.  Section 727 of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
  4. THE FOLLOWING PROVISIONS SHALL BE APPLICABLE ONLY WITHIN  THE  TOWN
OF RYE, WESTCHESTER COUNTY:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06830-05-1

S. 3891                             2
              

  (A)  FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE ASSESSMENT
ROLL" IS AN ASSESSMENT ROLL FOR WHICH THE COMMISSIONER HAS DETERMINED  A
STATE EQUALIZATION RATE OF ONE HUNDRED PERCENT;
  (II)  AN  ASSESSMENT  SHALL  BE  DEEMED  TO HAVE BEEN "CARRIED FORWARD
ESSENTIALLY UNALTERED" IF IT IS EITHER THE SAME ASSESSMENT ON THE  PRIOR
ROLL  OR DIFFERS FROM THE ASSESSMENT ON THE PRIOR ROLL BY A FACTOR WHICH
IS LESS THAN OR EQUAL TO THE APPLICATION CHANGE IN LEVEL  OF  ASSESSMENT
ESTABLISHED BY THE COMMISSIONER.
  (B)  FOR THE PURPOSE OF SUBDIVISION ONE OF THIS SECTION, AN ASSESSMENT
SHALL BE DEEMED UNCHANGED, AND NO PETITION FOR  REVIEW  THEREOF  MAY  BE
FILED, WHERE THE FOLLOWING CONDITIONS APPLY:
  (I) THE ASSESSED VALUATION DETERMINED BY FINAL COURT ORDER OR JUDGMENT
FOR  THE  ASSESSMENT ROLL AT ISSUE WAS CARRIED FORWARD ESSENTIALLY UNAL-
TERED TO THE NEXT SUCCEEDING ROLL; (II) BOTH ASSESSMENT ROLLS  ARE  FULL
VALUE ROLLS.
  (C)  IF  THE  ASSESSED VALUATION PLACED ON THE NEXT SUCCEEDING ROLL IS
CARRIED FORWARD ESSENTIALLY UNALTERED  ONTO  A  THIRD  CONSECUTIVE  FULL
VALUE  ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF.
IF THE ASSESSED VALUATION PLACED ON  THE  THIRD  SUCH  ROLL  IS  CARRIED
FORWARD  ESSENTIALLY  UNALTERED  ONTO  THE FOURTH CONSECUTIVE FULL VALUE
ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF.
  (D) NOTWITHSTANDING THE PROVISIONS OF THIS SUBDIVISION, A PETITION FOR
REVIEW MAY BE FILED WITHOUT REGARD TO THE RESTRICTIONS OTHERWISE IMPOSED
BY THIS SUBDIVISION WHERE: THE PROVISIONS OF  SUBDIVISION  TWO  OF  THIS
SECTION, EXCLUDING PARAGRAPHS (A) AND (B) OF SUCH SUBDIVISION ARE APPLI-
CABLE.
  S 4. This act shall take effect immediately.