Senate Bill S5891

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

                                  5891

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                           September 21, 2011
                               ___________

Introduced  by  Sens.  BONACIC,  FARLEY, LARKIN, LAVALLE, SEWARD -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee on Rules

AN ACT to establish the "flood assessment relief act of 2011"

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

  Section 1. Short title. This act shall be known and may  be  cited  as
the "flood assessment relief act of 2011".
  S  2.  Definitions.  For the purposes of this act, the following terms
shall have the following meanings:
  1. "County" shall mean the counties  that  have  been  declared  state
disaster  emergency declaration areas by the governor on or after August
26, 2011 and prior to September 12, 2011.
  2. "Taxable status date" shall mean the date established  pursuant  to
section 302 of the real property tax law.
  3. "Catastrophically impacted" shall mean a property there is cause to
believe  the  value  of  which was diminished by 50 percent or more as a
result of the weather.
  4. "Taxpayer" shall mean    the  owner  of  real  property  which  was
catastrophically impacted in a county.
  5. "Assessor" shall mean a town, city, or village assessor or board of
assessors in a county.
  6.  "Property  owner"  shall  mean  the  owner of real property who is
responsible for payment of real property taxes on such property.
  7. "Weather" shall mean the storms, rains, or floods which occurred in
a county during the period beginning August 26, 2011 and ending  Septem-
ber 12, 2011.
  8.  "Correction" shall mean the process for the correction of a "cler-
ical error" as defined in section 550 of the real property tax  law  and
as provided for in title 3 of article 5 of the real property tax law.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13441-02-1

              

S. 5891                             2

  S 3. Local option. A county may exercise the provisions of this act if
such  county's  governing body shall, by December 1, 2011, pass a resol-
ution resolving to implement the provisions of this act.  Prior  to  the
passage  of such resolution, the chief executive officer of a county (or
the  representative  thereof)  shall consult with those municipal corpo-
rations as defined in subdivision 10 of section 102 of the real property
tax law  which such chief executive officer has reason to believe had at
least 10 properties whose value was diminished as a result of the weath-
er and shall secure the  written  consent  of  such  corporation  to  be
included in scope and coverage of such resolution.
  S  4.  Assessment  relief for flood victims. Notwithstanding any other
provision of law to the contrary, a taxpayer whose real property is in a
county and whose property has been catastrophically impacted as a result
of weather occurring in the state of New York  may  seek  administrative
review  or correction of the valuation assigned to such real property or
the improvements thereon pursuant to the provisions of article 5 of  the
real property tax law. An assessor shall also seek administrative review
or  correction  of  valuations  on  any  property he or she believes was
catastrophically impacted as a result of such weather.
  In the event such review or correction is sought, the board of assess-
ment review or other authorized body or officer, in making such determi-
nations as it is otherwise authorized to make pursuant to the provisions
of the real property tax law, shall consider the taxable status date  as
provided  for in section 302 of the real property tax law, to be Septem-
ber 12, 2011 instead of the taxable status date otherwise  provided  for
in such section or any other provision of law.
  Any  complaint by a taxpayer who is also the property owner and who is
seeking a lower valuation, shall not be required to suggest  such  valu-
ation to the board of assessment review, but such suggestion may be made
by  an assessor or board of assessors, even if such assessor or board of
assessors is not the party who has made the application  for  assessment
review.
  In the event the assessor seeks an administrative determination before
a  board  of assessment review of any property he or she is not an owner
of or otherwise entitled by law to seek an administrative  determination
from  such board, such assessor shall also seek an administrative deter-
mination and a lower valuation of all such properties he or she believes
were catastrophically impacted  by  weather  within  such  jurisdiction.
Such  determination may be sought in a class application by the assessor
to the board of assessment review filed pursuant to either  section  524
or  553  of  the real property tax law.  The failure of such assessor to
seek such a determination for all such catastrophically impacted proper-
ties shall not impair the effectiveness of any review sought by such  an
assessor  and  a  cause  of  action against such assessor for failing to
include any specific property or class of  properties  shall  not  exist
under  the laws of this state. The board of assessment review may accept
applications  for  administrative  review  of  the  assessment  of   any
catastrophically  impacted  property up until and including a date to be
established by the  commissioner  of  the  department  of  taxation  and
finance;  provided that where such an application has not been submitted
by that date, the assessor or taxpayer may nonetheless  seek  correction
of  the  assessment in the manner provided by section 553, 554 or 556 of
the real property tax law, whichever is appropriate.   The  commissioner
of  the  department  of  taxation  and  finance shall notify each county
director of real property services of the  date  provided  for  in  this
section.

S. 5891                             3

  The  rights  contained  in  this  act shall not otherwise diminish any
other legally available right of any property owner  or  party  who  may
otherwise  lawfully  challenge  the  valuation or assessment of any real
property or improvements thereon.  All remaining rights, including,  but
not  limited  to,  the  right  to  seek  correction of the assessment as
provided for in sections 554 and 556 of the real property tax law and to
judicially challenge such assessment  or  valuation  hereby  remain  and
shall  be  available to the party to whom such rights would otherwise be
available notwithstanding this act.
  S 5. School districts held harmless. Each school district located in a
county, as defined in subdivision one of section two of this act,  shall
be  held harmless by the state for any reduction in state aid that would
have been paid as tax savings pursuant to section  1306-a  of  the  real
property tax law incurred due to the provisions of this act.
  S  6.  The  Director  of  the Office of Real Property Tax Services, or
other chief administrative official of that office within the Department
of Taxation and Finance is authorized to develop a  guidance  memorandum
for  use  of assessing units. Such guidance memorandum shall assist with
the implementation of this act and shall be deemed to be binding on  all
assessing  units in counties which implement the provisions of this act.
The guidance memorandum shall have  no  force  or  effect  or  serve  as
authority  for any other act of assessing units or of the interpretation
or implementation of the laws of the State of New York  except  as  they
relate to the specific implementation of this act.
  S  7.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after August 26, 2011.