NY State Senate Bill 2011-S7774

Senate Bill S7774

2011-2012 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Assembly 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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	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

- Jun 21, 2012 - Floor Vote
  S7774
  
  60
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 21, 2012
      
      aye (60)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Montgomery
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Storobin
      
      Valesky
      
      Young
      
      Zeldin
      
      excused (2)
      
      Espaillat
      
      Huntley
  Jun 21, 2012 - Rules Committee Vote
  S7774
  
  21
  
  Aye
  
  0
  
  Nay
  
  3
  
  Aye with Reservations
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 21, 2012
      
      aye (21)
      
      Alesi
      
      Breslin
      
      Dilan
      
      Farley
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      LaValle
      
      Larkin
      
      Libous
      
      Marcellino
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      Perkins
      
      Saland
      
      Sampson
      
      Seward
      
      Skelos
      
      Smith
      
      Stewart-Cousins
      
      aye wr (3)
      
      Duane
      
      Krueger
      
      Parker
      
      excused (1)
      
      Fuschillo

2011-S7774 (ACTIVE) - Details

Current Committee:: Assembly Real Property Taxation
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

2011-S7774 (ACTIVE) - Summary

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

2011-S7774 (ACTIVE) - Sponsor Memo

                                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.

2011-S7774 (ACTIVE) - Bill Text download pdf

                            
                    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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