S T A T E   O F   N E W   Y O R K
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                                  4114

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 31, 2013
                               ___________

Introduced  by M. of A. CAHILL, LUPARDO, GUNTHER, P. LOPEZ, ZEBROWSKI --
  read once and referred to the Committee on Real Property Taxation

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  of Albany, Broome, Chenango,
Chemung, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Herkimer,
Montgomery, Nassau, Oneida, Orange, Otsego,  Putnam,  Rensselaer,  Rock-
land,   Saratoga,  Schenectady,  Schoharie,  Suffolk,  Sullivan,  Tioga,
Ulster, Warren, Washington, and Westchester.
  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. "Taxpayer" shall mean    the  owner  of  real  property  which  was
catastrophically impacted in a county.
  5. "Assessor" shall mean a town, city, or village assessor or board of
assessors in a county.
  6.  "Property  owner"  shall  mean  the  owner of real property who is
responsible for payment of real property taxes on such property.
  7. "Weather" shall mean the storms, rains, or floods which occurred in
a county during the period beginning August 28, 2011 and ending  Septem-
ber 11, 2011.
  8.  "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.
                                                           LBD04034-01-3
              

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  S 3. Local option. A county may exercise the provisions of this act if
such  county's  governing  body shall, within 45 days from the date this
act shall have become a law, pass a resolution  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 corporations as defined  in  subdivi-
sion  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 weather  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 October
1, 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 December 31,
2013; 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  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

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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. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after August 1, 2011.