S T A T E O F N E W Y O R K
________________________________________________________________________
8647--B
2011-2012 Regular Sessions
I N A S S E M B L Y
October 11, 2011
___________
Introduced by M. of A. LUPARDO, CAHILL, LATIMER, MAGNARELLI, LIFTON,
AMEDORE, GABRYSZAK, P. LOPEZ, FINCH, CASTELLI, PALMESANO, TEDISCO,
ABINANTI -- Multi-Sponsored by -- M. of A. CALHOUN, CROUCH, TITONE --
read once and referred to the Committee 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 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. "Assessor" shall mean a town, city, or village assessor or board of
assessors in a county.
5. "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.
6. "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.
LBD13441-07-1
A. 8647--B 2
S 3. Local option. A county may exercise the provisions of this act if
such county's governing body shall, by December 31, 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.
A. 8647--B 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.