Assembly Bill A3392C

2011-2012 Legislative Session

Relates to proceedings for challenges to real property assessments

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

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

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 21, 2012	referred to local government delivered to senate passed assembly
May 17, 2012	advanced to third reading cal.580
May 15, 2012	reported
Mar 20, 2012	reported referred to ways and means
Jan 24, 2012	reported referred to codes
Jan 04, 2012	referred to real property taxation returned to assembly died in senate
Jun 20, 2011	referred to rules delivered to senate passed assembly ordered to third reading rules cal.460 rules report cal.460 reported
Jun 17, 2011	reported referred to rules reported referred to ways and means
Jun 16, 2011	reported referred to codes
Jun 13, 2011	print number 3392c
Jun 13, 2011	amend (t) and recommit to real property taxation
Mar 16, 2011	print number 3392b
Mar 16, 2011	amend and recommit to real property taxation
Feb 11, 2011	print number 3392a
Feb 11, 2011	amend (t) and recommit to real property taxation
Jan 25, 2011	referred to real property taxation

Bill Amendments

2011-A3392 - Details

See Senate Version of this Bill:: S5832
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§718 & 727, RPT L
Versions Introduced in 2009-2010 Legislative Session:: A10423

2011-A3392 - Summary

Relates to proceedings for challenges to real property assessments.

2011-A3392 - Bill Text download pdf

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

                                  3392

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2011
                               ___________

Introduced  by M. of A. LATIMER -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to certain proce-
  dures regarding changes in assessment following litigation

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

  Section  1. Subdivision 2 of section 718 of the real property tax law,
as added by chapter 693 of the laws of 1995 and paragraphs (a)  and  (b)
as  amended  by  chapter  503 of the laws of 1996, is amended to read as
follows:
  2. Where a proceeding is commenced pursuant to this article to  review
the  assessment of a parcel of real property which solely contains prop-
erty which is not subject to the provisions of subdivision one  of  this
section, a note of issue shall be filed in accordance with this subdivi-
sion.
  (a)  Where  a  real property assessment challenge commenced under this
article has been pending for at least [two years] ONE YEAR from the date
of the commencement of the proceeding, [either party] THE RESPONDENT may
demand, by serving a written demand, that the [parties] PETITIONER  file
a written appraisal of the property which is the subject of the proceed-
ing  [and serve same] within [one hundred twenty] NINETY days of service
of such demand. The demand shall be in writing and  served  by  personal
delivery or certified mail, return receipt requested. [Both parties] THE
PETITIONER  shall  thereafter file an appraisal or show good cause as to
why such demand cannot be complied with within such time  period.    THE
COURT,  UPON  THE RECEIPT OF SUCH APPRAISAL, SHALL NOTIFY THE RESPONDENT
OF SUCH RECEIPT. THE RESPONDENT SHALL  THEN  FILE  A  WRITTEN  APPRAISAL
WITHIN NINETY DAYS OR SHOW GOOD CAUSE AS TO WHY SUCH TIMEFRAME CANNOT BE
COMPLIED WITH. Either party may move to dismiss the proceeding by reason
of  the  other  party's failure to prosecute the proceeding and file the
appraisal pursuant to [the demand] THIS PARAGRAPH.    Unless  the  party
shows good cause for failing to file the appraisal, the court may in its
discretion  either  dismiss  or  grant the petition and such order shall
constitute a final adjudication of all issues raised in the proceeding.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06830-02-1

A. 3392                             2

  (b) Upon the serving and filing the appraisals pursuant to  [a  demand
made  under] paragraph (a) of this subdivision, the court shall schedule
a conference with the parties to be held within ninety days  to  discuss
settlement, resolve disclosure and decide other pretrial issues.
  (c)  After  completion  of  the  pretrial  conference required by this
subdivision, the respondent may serve and file  a  written  demand  that
petitioner  file  a  note  of issue within thirty days of service of the
demand therefor. The demand shall be in writing and served  by  personal
delivery  or  certified mail, return receipt requested. Should the peti-
tioner fail to file a note of issue within thirty days of the service of
demand, the proceeding shall be deemed to have been abandoned, an  order
dismissing  the  petition shall be entered without notice and such order
shall constitute a final  adjudication  of  all  issues  raised  in  the
proceeding,  unless  the  court  or judge otherwise orders on good cause
shown.
  (d) Should the respondent fail to demand that the  petitioner  file  a
note of issue pursuant to paragraph (c) of this subdivision within [four
years]  THIRTY-SIX  MONTHS  from  the  date  of  the commencement of the
proceeding, and a note of  issue  has  not  otherwise  been  filed,  the
proceeding  shall be deemed to have been abandoned and an order dismiss-
ing the petition shall be entered without notice and  such  order  shall
constitute  a final adjudication of all issues raised in the proceeding,
except where the parties otherwise stipulate or a court or judge  other-
wise orders on good cause shown within such [four-year] THIRTY-SIX MONTH
period.
  S  2.  Section 727 of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
  4.  (A) FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE ASSESS-
MENT ROLL" IS AN ASSESSMENT ROLL FOR WHICH THERE HAS BEEN A  REVALUATION
OR  UPDATE  OF  ASSESSMENTS  AND 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 ASSESSMENT 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 3. This act shall take effect immediately.

2011-A3392A - Details

See Senate Version of this Bill:: S5832
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§718 & 727, RPT L
Versions Introduced in 2009-2010 Legislative Session:: A10423

2011-A3392A - Summary

Relates to proceedings for challenges to real property assessments.

2011-A3392A - Bill Text download pdf

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

                                 3392--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2011
                               ___________

Introduced  by M. of A. LATIMER -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

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.
                                                           LBD06830-03-1

A. 3392--A                          2

  (A) FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE  ASSESSMENT
ROLL"  IS  AN ASSESSMENT ROLL FOR WHICH THE STATE BOARD 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 STATE BOARD.
  (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.

2011-A3392B - Details

See Senate Version of this Bill:: S5832
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§718 & 727, RPT L
Versions Introduced in 2009-2010 Legislative Session:: A10423

2011-A3392B - Summary

Relates to proceedings for challenges to real property assessments.

2011-A3392B - Bill Text download pdf

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

                                 3392--B

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2011
                               ___________

Introduced  by M. of A. LATIMER -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  again reported from said committee with amendments, ordered  reprinted
  as amended and recommitted to said committee

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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06830-07-1

A. 3392--B                          2

  4.  THE  FOLLOWING PROVISIONS SHALL BE APPLICABLE ONLY WITHIN THE TOWN
OF RYE, WESTCHESTER COUNTY:
  (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.

co-Sponsors

2011-A3392C (ACTIVE) - Details

See Senate Version of this Bill:: S5832
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§718 & 727, RPT L
Versions Introduced in 2009-2010 Legislative Session:: A10423

2011-A3392C (ACTIVE) - Summary

Relates to proceedings for challenges to real property assessments.

2011-A3392C (ACTIVE) - Bill Text download pdf

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

                                 3392--C

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 25, 2011
                               ___________

Introduced  by M. of A. LATIMER -- read once and referred to the Commit-
  tee on Real Property Taxation -- committee discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  again reported from said committee with amendments, ordered  reprinted
  as  amended  and  recommitted to said committee -- again reported from
  said committee with  amendments,  ordered  reprinted  as  amended  and
  recommitted to said committee

AN  ACT  to  amend the real property tax law, in relation to proceedings
  for challenges to real property assessments

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

  Section  1. Subdivision 2 of section 718 of the real property tax law,
as added by chapter 693 of the laws of 1995, paragraphs (a) and  (b)  as
amended  by  chapter  503  of  the  laws  of 1996, is amended to read as
follows:
  2. Where a proceeding is commenced pursuant to this article to  review
the  assessment of a parcel of real property which solely contains prop-
erty which is not subject to the provisions of subdivision one  of  this
section, a note of issue shall be filed in accordance with this subdivi-
sion.
  (a)  Where  a  real property assessment challenge commenced under this
article has been pending for at least [two years] ONE YEAR from the date
of the commencement of the proceeding, [either party] THE RESPONDENT may
demand, by serving a written demand, that the [parties] PETITIONER  file
a written appraisal of the property which is the subject of the proceed-
ing  [and serve same] within [one hundred twenty] NINETY days of service
of such demand. The demand shall be in writing and  served  by  personal
delivery or certified mail, return receipt requested. [Both parties] THE
PETITIONER  shall  thereafter file an appraisal or show good cause as to
why such demand cannot be complied with within such time  period.    THE
COURT,  UPON  THE RECEIPT OF SUCH APPRAISAL, SHALL NOTIFY THE RESPONDENT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06830-08-1

A. 3392--C                          2

OF SUCH RECEIPT. THE RESPONDENT SHALL  THEN  FILE  A  WRITTEN  APPRAISAL
WITHIN NINETY DAYS OR SHOW GOOD CAUSE AS TO WHY SUCH TIMEFRAME CANNOT BE
COMPLIED WITH. Either party may move to dismiss the proceeding by reason
of  the  other  party's failure to prosecute the proceeding and file the
appraisal pursuant to [the demand]  THIS  PARAGRAPH.  Unless  the  party
shows good cause for failing to file the appraisal, the court may in its
discretion  either  dismiss  or  grant the petition and such order shall
constitute a final adjudication of all issues raised in the proceeding.
  (b) Upon the serving and filing the appraisals pursuant to  [a  demand
made  under] paragraph (a) of this subdivision, the court shall schedule
a conference with the parties to be held within ninety days  to  discuss
settlement, resolve disclosure and decide other pretrial issues.
  (c)  After  completion  of  the  pretrial  conference required by this
subdivision, the respondent may serve and file  a  written  demand  that
petitioner  file  a  note  of issue within thirty days of service of the
demand therefor. The demand shall be in writing and served  by  personal
delivery  or  certified mail, return receipt requested. Should the peti-
tioner fail to file a note of issue within thirty days of the service of
demand, the proceeding shall be deemed to have been abandoned, an  order
dismissing  the  petition shall be entered without notice and such order
shall constitute a final  adjudication  of  all  issues  raised  in  the
proceeding,  unless  the  court  or judge otherwise orders on good cause
shown.
  (d) Should the respondent fail to demand that the  petitioner  file  a
note of issue pursuant to paragraph (c) of this subdivision within [four
years]  THIRTY-SIX  MONTHS  from  the  date  of  the commencement of the
proceeding, and a note of  issue  has  not  otherwise  been  filed,  the
proceeding  shall be deemed to have been abandoned and an order dismiss-
ing the petition shall be entered without notice and  such  order  shall
constitute  a final adjudication of all issues raised in the proceeding,
except where the parties otherwise stipulate or a court or judge  other-
wise orders on good cause shown within such [four-year] THIRTY-SIX MONTH
period.
  S  2.  Section 727 of the real property tax law is amended by adding a
new subdivision 4 to read as follows:
  4. (A) FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE  ASSESS-
MENT  ROLL" IS AN ASSESSMENT ROLL FOR WHICH THERE HAS BEEN A REVALUATION
OR UPDATE OF ASSESSMENTS AND THE COMMISSIONER  HAS  DETERMINED  A  STATE
EQUALIZATION  RATE OF ONE HUNDRED PERCENT OR IN A SPECIAL ASSESSING UNIT
THE REVALUATION OR UPDATE OF ASSESSMENTS MUST BE AT A UNIFORM PERCENTAGE
OF VALUE FOR EACH CLASS;
  (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 APPLICABLE 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 ASSESSMENT ROLLS.
  (C)  IF  THE  ASSESSED VALUATION PLACED ON THE NEXT SUCCEEDING ROLL IS
CARRIED FORWARD ESSENTIALLY UNALTERED ONTO THE SECOND  CONSECUTIVE  FULL
VALUE  ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF.

A. 3392--C                          3

IF THE ASSESSED VALUATION PLACED ON THE  SECOND  SUCH  ROLL  IS  CARRIED
FORWARD  ESSENTIALLY  UNALTERED  ONTO  THE  THIRD 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 3. This act shall take effect immediately.

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Assembly Bill A3392C

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2011-A3392 - Details

2011-A3392 - Summary

2011-A3392 - Bill Text download pdf

2011-A3392A - Details

2011-A3392A - Summary

2011-A3392A - Bill Text download pdf

2011-A3392B - Details

2011-A3392B - Summary

2011-A3392B - Bill Text download pdf

co-Sponsors

2011-A3392C (ACTIVE) - Details

2011-A3392C (ACTIVE) - Summary

2011-A3392C (ACTIVE) - Bill Text download pdf

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Assembly Bill A3392C

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Archive: Last Bill Status - In Senate Committee Local Government Committee

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Bill Amendments

2011-A3392 - Details

2011-A3392 - Summary

2011-A3392 - Bill Text download pdf

2011-A3392A - Details

2011-A3392A - Summary

2011-A3392A - Bill Text download pdf

2011-A3392B - Details

2011-A3392B - Summary

2011-A3392B - Bill Text download pdf

co-Sponsors

Nancy Calhoun

2011-A3392C (ACTIVE) - Details

2011-A3392C (ACTIVE) - Summary

2011-A3392C (ACTIVE) - Bill Text download pdf

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