Senate Bill S7714

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 - In Senate Committee Rules 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 14, 2012	referred to rules

2011-S7714 (ACTIVE) - Details

See Assembly Version of this Bill:: A10691
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§523-b & 706, RPT L; amd §§6-2.1 & 6-9.0, rpld §6-24.1, Chap 272 of 1939

2011-S7714 (ACTIVE) - Summary

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

2011-S7714 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7714

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; and 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

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

SUMMARY OF PROVISIONS:
Section one of the bill amends subsection 6 of the Section 523-h 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.

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 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
6-24.1 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.

2011-S7714 (ACTIVE) - Bill Text download pdf

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

                                  7714

                            I N  S E N A T E

                              June 14, 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; and to repeal section 6-24.1 of the Nassau coun-
  ty  administrative  code  relating to determination of new assessments
  upon change in  taxable  status  or  construction  or  destruction  of
  improvements

  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
the  proper  officers  to  correct  such assessment. Two or more persons

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

                                                           LBD16252-01-2

S. 7714                             2

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 red 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]  FIRST
succeeding  fiscal year according to its condition, ownership and use as
of the [second] FIRST day of [January] JULY in each year.   "Classifica-
tion"  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.
  S 6. This act shall take effect January 3, 2013  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 immediately 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 three of this act, shall not affect the expiration and
repeal of amendments 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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Senate Bill S7714

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Actions

2011-S7714 (ACTIVE) - Details

2011-S7714 (ACTIVE) - Summary

2011-S7714 (ACTIVE) - Sponsor Memo

2011-S7714 (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

Kemp Hannon

Archive: Last Bill Status - In Senate Committee Rules Committee

Actions

2011-S7714 (ACTIVE) - Details

2011-S7714 (ACTIVE) - Summary

2011-S7714 (ACTIVE) - Sponsor Memo

2011-S7714 (ACTIVE) - Bill Text download pdf

Comments