Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 30, 2012 |
recommit, enacting clause stricken |
Jan 04, 2012 |
referred to local government |
Jun 01, 2011 |
print number 5076a |
Jun 01, 2011 |
amend (t) and recommit to local government |
May 03, 2011 |
referred to local government |
Senate Bill S5076
2011-2012 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - Stricken
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
2011-S5076 - Details
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd §736, RPT L
2011-S5076 - Sponsor Memo
BILL NUMBER:S5076 TITLE OF BILL: An act to amend the real property tax law, in relation to authorizing a tax district or assessing unit to seek judicial review of a small claims property assessment review determination PURPOSE: The purpose of this bill is to allow a tax district or municipal tax assessing unit to appeal the final arbitration decision of the hearing officer tribunal of the Supreme Court related to a dispute on the proper assessed value of residential real property for tax collection purposes. Under current law, only the taxpayer (the petitioner) may appeal such a ruling. SUMMARY OF PROVISIONS: Section 1: Amends Real Property Tax Law section 736(2)to expand the number of parties that can appeal the decision of a final arbitration related to real property tax assessments. This bill permits a tax district or municipal tax assessing unit, in addition to a petitioner (taxpayer) of a small claims assessment review of a real property tax assessment for residential properties, to appeal the final arbitration decision of a hearing officer of the Supreme Court related to the proper assessed value of real property for tax collection purposes. Under current law, the petitioner who is challenging the decision of a municipal real property assessment review board related to the proper
2011-S5076 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5076 2011-2012 Regular Sessions I N S E N A T E May 3, 2011 ___________ Introduced by Sen. KLEIN -- 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 authorizing a tax district or assessing unit to seek judicial review of a small claims property assessment review determination THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 2 of section 736 of the real property tax law, as amended by chapter 531 of the laws of 1982, is amended and a new subdivision 3 is added to read as follows: 2. A petitioner, TAX DISTRICT OR ASSESSING UNIT to an action pursuant to this title may seek judicial review pursuant to article seventy-eight of the civil practice law and rules provided that such review shall be maintained against the same parties named in the small claims petition. 3. A TAX DISTRICT OR ASSESSING UNIT MAY ONLY SEEK JUDICIAL REVIEW PURSUANT TO ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES WHEN (A) THE BASIS FOR JUDICIAL REVIEW IS AN ISSUE OF LAW IN THE SMALL CLAIMS DETERMINATION, (B) THE SMALL CLAIMS DETERMINATION VIOLATES THE PROVISIONS OF THIS TITLE; OR (C) THE SMALL CLAIMS DETERMINATION VIOLATES THE PROVISIONS OF SECTION SEVEN HUNDRED THIRTY-FIVE OR SEVEN HUNDRED THIRTY-NINE OF THIS TITLE BECAUSE SUCH DETERMINATION WILL HAVE PRECEDEN- TIAL STATUS WITH REGARD TO OTHER PROPERTY ASSESSMENT REVIEW ACTIONS INVOLVING THE TAX DISTRICT OR ASSESSING UNIT. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11361-01-1
2011-S5076A (ACTIVE) - Details
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd §736, RPT L
2011-S5076A (ACTIVE) - Sponsor Memo
BILL NUMBER:S5076A TITLE OF BILL: An act authorizing the village of Bronxville to seek judicial review of a small claims assessment review in certain circumstances; and providing for the repeal of such provisions upon expiration thereof PURPOSE: To establish a demonstration program to allow the Village of Bronxville to have the right to judicial review of small claims assessment review proceedings via the Article 78 appeals process. SUMMARY OF PROVISIONS: Section 1: Enacts, into the unconsolidated law, a provision permitting the village of Bronxville in the county of Westchester to seek judicial review pursuant to article seventy-eight of the Civil Practice Law and Rules of a small claims assessment review decision made pursuant to Title 1-A of Article Seven of the Real Property Tax Law. The Village of Bronxville may request such review only when the village has conducted a revaluation of all real property within the last four years, when the equalized value of the property's challenged assessment is at least four hundred fifty thousand dollars, and when the reduction sought is equal or greater than
2011-S5076A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5076--A 2011-2012 Regular Sessions I N S E N A T E May 3, 2011 ___________ Introduced by Sen. KLEIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT authorizing the village of Bronxville to seek judicial review of a small claims assessment review in certain circumstances; and provid- ing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding any law to the contrary, the village of Bronxville within the county of Westchester may seek judicial review pursuant to article 78 of the civil practice law and rules of a small claims assessment review decision made pursuant to title 1-A of article 7 of the real property tax law provided that when such review is sought the village has conducted a revaluation or update of all real property within the last four years. Provided further that the village may only seek review of such decision if the equalized value of the property's challenged assessment exceeds $450,000 and the assessment reduction sought by the petitioner was equal to or greater than 15 percent of the challenged assessment. S 2. This act shall take effect immediately and apply to the small claims assessment review decisions filed on and after January 1, 2012; and shall expire and be deemed repealed January 1, 2016. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11361-02-1
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