senate Bill S7774

2011-2012 Legislative Session

Provides for the assessment and review of assessments of real property in the county of Nassau

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Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 21, 2012 referred to real property taxation
delivered to assembly
passed senate
ordered to third reading cal.1508
Jun 18, 2012 referred to rules

Votes

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S7774 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§523-b & 706, RPT L; amd §§6-2.1 & 6-9.0, rpld & add §6-24.1, Chap 272 of 1939

S7774 - Bill Texts

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Provides for the assessment and review of assessments of real property in the county of Nassau.

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BILL NUMBER:S7774

TITLE OF BILL:
An act to amend the real property tax law and the Nassau county
administrative code, in relation to assessment and review of
assessments in the county of Nassau; to repeal section 6-24.1 of the
Nassau county administrative code relating to determination of new
assessments upon change in taxable status or construction or
destruction of improvements; and providing for the repeal of such
provisions upon expiration thereof

PURPOSE:
To amend the Real Property Tax Law to reform the assessment review
procedure in Nassau County.

SUMMARY OF PROVISIONS:
Section one of the bill amends subsection 6 of the Section 523-b of
the Real Property Tax Law to (RPTL) permit the filing of
administrative protests between July 1 and October 1.

Section two amends Section 706(2) of the RPTL to allow aggrieved
parties to join by class in petitioning the Court for assessment and
review.

Section three and four of the bill amend the Nassau County
Administrative Code to change the taxable status date from January 1
to July 1 and to require that the Assessor complete the tentative tax
roll by July 1.

Section five repeals Section 6-24.1 of the Nassau County
Administrative Code, which allowed the Assessor to make changes in a
completed tax roll, and replaces it with a provision for Property Tax
Exemptions.

Section six provides for an effective date.

JUSTIFICATION:
The proposed bill establishes July 1 as: (1) the new taxable status
date within Nassau County; as well as (2) the publication date of the
tentative assessment roll. Taxpayers will have from the publication of
the tentative assessment roll on July 1 until October 1 to seek
correction of the assessments. By reducing the time period of
assessment review, the county tax bills will more accurately reflect
the condition of the property and eliminate overlapping tax rolls and
the confusion it has caused taxpayers. The previous dates provided for
an overlap of review periods by as much as two (2) years. Reduction
in assessment for a prior tax year may not have been recognized or
carried forward on the subsequent tax year's assessment roll. Further,
significant problems arose regarding the estimate of tax rates and
transitional assessments in these special assessing units.

Section 706(2) of the RPTL is amended to allow petitioners within the
same property class to join in a single petition and will make it less
expensive initially for taxpayers to challenge assessed valuations,
yet total fees shall remain the same.


Section 6-2.1 of Chapter 272 of the Laws of 1939 constituting the
Nassau County Administrative Code would be amended to change the tax
status date from the 2nd day of January to the first day of July each
year to coincide with the new administrative review period. Section
6.9 of the Code shall be amended to require the publication of the
tentative assessment roll on July 1.

The changes in law herein simplify the Nassau County Assessment Review
System by reducing the total time period from initial posting through
finalization of the assessment roll, from fifteen months (running from
January through March of the following year), to nine months (running
from July through March of the following year). As a result there will
be only one tax roll open and under review at a time. These changes
thus allow the taxpayers to better understand and exercise their
rights, and to better insure that the assessment of their real
property is correct.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect on January 3, 2013 and shall expire and be
deemed repealed June 30, 2016 and shall apply to assessment rolls that
are prepared on the basis of taxable status dates on or after July 1,
2013. Notwithstanding the provisions of this act or any general,
special, or local law to the contrary, the tentative assessment roll
for the County of Nassau published in January, 2012, and prepared on
the basis of a taxable status and valuation date of January 2, 2012,
shall be the basis of the final assessment roll published on April 1,
2013. The provisions of section 624.1 of the Nassau County Assessment
Code shall continue to apply to such roll. Notwithstanding the
foregoing provisions of this act, the amendments made by section two
of this act shall take effect immediately and shall apply to real
property with a taxable status date on or after January 2, 2011.

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

                                  7774

                            I N  S E N A T E

                              June 18, 2012
                               ___________

Introduced  by  Sen.  HANNON -- 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 and the Nassau county adminis-
  trative code, in relation to assessment and review of  assessments  in
  the  county  of  Nassau; to repeal section 6-24.1 of the Nassau county
  administrative code relating to determination of new assessments  upon
  change  in  taxable  status or construction or destruction of improve-
  ments; and providing 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. Paragraph (a) of subdivision 6 of section 523-b of the real
property  tax  law,  as  amended  by chapter 401 of the laws of 2002, is
amended to read as follows:
  (a) During the period from [January second] JULY FIRST through [March]
SEPTEMBER first, any person or corporation claiming to be  aggrieved  by
the  assessment  of real estate may apply for correction of such assess-
ment. Such application  shall  be  duly  verified  by  a  person  having
personal  knowledge  of  the  facts stated therein, provided that if the
application is signed by someone other than the person or an officer  of
the corporation claiming to be aggrieved, the application must be accom-
panied  by  a  duly  executed  power  of attorney or authorization or as
otherwise prescribed by the rules and regulations of the commission.
  S 2. Subdivision 2 of section 706 of the real  property  tax  law,  as
amended  by  chapter  714  of  the  laws  of 1982, is amended to read as
follows:
  2. A proceeding to review an assessment shall be founded upon a  peti-
tion  setting  forth  the  respect in which the assessment is excessive,
unequal or unlawful, or the respect in which real property is misclassi-
fied and stating that the petitioner is or will be injured thereby. Such
petition shall be duly verified by the petitioner, an  officer  thereof,
or  by an agent thereof who has been authorized in writing to verify and
file such petition and whose authorization is made a part of such  peti-
tion.  Such  petition must show that a complaint was made in due time to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16252-02-2

S. 7774                             2

the proper officers to correct such  assessment.  Two  or  more  persons
having  real  property  assessed  upon the same roll who assert the same
grounds for review presenting a common question  of  law  or  fact,  may
unite in the same petition; PROVIDED, HOWEVER, THAT IN A SPECIAL ASSESS-
ING  UNIT,  AS  DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER,
WHICH IS NOT A CITY, TWO OR MORE PERSONS HAVING REAL  PROPERTY  ASSESSED
UPON  THE  SAME  ROLL,  IN THE SAME CLASS OF REAL PROPERTY AS DEFINED IN
SECTION EIGHTEEN HUNDRED TWO  OF  THIS  CHAPTER,  WHO  ASSERT  THE  SAME
GROUNDS  FOR  REVIEW,  MAY  WITHOUT CONDITION OR LIMITATION UNITE IN THE
SAME PETITION.
  S 3. Section 6-2.1 of chapter 272 of the laws  of  1939,  constituting
the  Nassau county administrative code, as amended by chapter 401 of the
laws of 2002, is amended to read as follows:
  S 6-2.1 Taxable status of  real  property.    a.  Notwithstanding  the
provisions  of  section  three  hundred one and three hundred two of the
real property tax law, [and except  as  otherwise  provided  by  section
6-24.1 of this title,] the [board of assessors] ASSESSOR shall determine
the  taxable  status  and classification of all real property for state,
county, town, special and school district taxes for the second  succeed-
ing  fiscal year according to its condition, ownership and use as of the
[second] FIRST day of [January] JULY in  each  year.    "Classification"
shall  mean  the determination made pursuant to section eighteen hundred
two of the real property tax law.
  b. Nothing in this section [or in section 6-24.1 of this title]  shall
preclude the assessment review commission from accepting and considering
evidence  that  the  value  of a parcel has been affected by a change of
conditions occurring after the taxable  status  date  applicable  to  an
assessment for which an application for correction has been filed but on
or  before  the taxable status date applicable to the assessment for the
following year.
  S 4. Section 6-9.0 of chapter 272 of the laws  of  1939,  constituting
the  Nassau county administrative code, as amended by chapter 401 of the
laws of 2002, is amended to read as follows:
  S 6-9.0 Completion of tentative assessment roll.  Notwithstanding  the
provisions  of  article five of the real property tax law, the [board of
assessors] ASSESSOR shall complete the tentative assessment roll  on  or
before the first business day of [January] JULY.
  S  5.  Section 6-24.1 of chapter 272 of the laws of 1939, constituting
the Nassau county administrative code is  REPEALED  and  a  new  section
6-24.1 is added to read as follows:
  S  6-24.1  REAL  PROPERTY  EXEMPTIONS.  FOR AN ASSESSMENT ROLL THAT IS
TENTATIVELY PUBLISHED ON  JANUARY  SECOND,  TWO  THOUSAND  TWELVE  WHICH
BECOMES FINAL ON APRIL FIRST, TWO THOUSAND THIRTEEN ALL APPLICATIONS FOR
REAL  PROPERTY  TAX  EXEMPTIONS, INCLUDING BOTH NEW AND RENEWAL APPLICA-
TIONS, SHALL BE DUE ON JANUARY SECOND, TWO THOUSAND THIRTEEN.  FOR  EACH
ENSUING   ASSESSMENT  ROLL,  ALL  APPLICATIONS  FOR  REAL  PROPERTY  TAX
EXEMPTIONS, INCLUDING BOTH NEW AND RENEWAL APPLICATIONS, SHALL BE DUE ON
THE FIRST BUSINESS DAY IN JANUARY OF THE  YEAR  FOLLOWING  THE  YEAR  IN
WHICH THE ASSESSMENT ROLL IS TENTATIVELY PUBLISHED.
  S  6.  This act shall take effect January 3, 2013 and shall expire and
be deemed repealed June 30, 2016, and shall apply  to  assessment  rolls
that  are prepared on the basis of taxable status dates on or after July
1, 2013; except that section two of this act  shall  take  effect  imme-
diately  and  shall apply to real property with a taxable status date on
or after January 1, 2011; and further  except  that  the  amendments  to
section  6-2.1 of the Nassau county administrative code, made by section

S. 7774                             3

three of this act, shall not affect the expiration and repeal of  amend-
ments  to  such  section  by  chapter 401 of the laws of 2002, and shall
expire and be deemed repealed therewith. Notwithstanding the  provisions
of  this  act or any general, special, or local law to the contrary, the
tentative assessment roll for the county of Nassau published in January,
2012, and prepared on the basis of a taxable status and  valuation  date
of  January  2,  2012,  shall  be the basis of the final assessment roll
published on April 1, 2013. The provisions  of  section  6-24.1  of  the
Nassau  county administrative code, repealed by section five of this act
and chapter 401 of the laws of 2002, shall continue  to  apply  to  such
roll.

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