Senate Bill S5832

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

                                  5832

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              June 20, 2011
                               ___________

Introduced  by  Sen.  OPPENHEIMER -- 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, 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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06830-10-1
              

S. 5832                             2

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.
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

S. 5832                             3

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.