senate Bill S5849

Signed By Governor
2013-2014 Legislative Session

Enacts the Superstorm Sandy assessment relief act

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Archive: Last Bill Status Via A8075 - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Oct 22, 2013 signed chap.424
Oct 11, 2013 delivered to governor
Jun 21, 2013 returned to assembly
passed senate
3rd reading cal.1553
substituted for s5849
Jun 21, 2013 substituted by a8075
Jun 20, 2013 ordered to third reading cal.1553
Jun 18, 2013 referred to rules

Votes

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Co-Sponsors

S5849 - Bill Details

See Assembly Version of this Bill:
A8075
Law Section:
Local Finance Law
Laws Affected:
Amd §11.00, Loc Fin L
Versions Introduced in Previous Legislative Sessions:
2013-2014: A8075
2011-2012: A8075

S5849 - Bill Texts

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Enacts the "Superstorm Sandy assessment relief act" authorizing eligible municipalities to provide assessment relief for property which was catastrophically damaged by Superstorm Sandy.

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BILL NUMBER:S5849

TITLE OF BILL:
An act
to enact the "Superstorm
Sandy assessment relief act"; and relating to Suffolk
County financing of refunds and credits and to amend the local finance
law, in relation to certain real property
tax refunds and credits

PURPOSE OR GENERAL IDEA OF BILL:
To provide real property tax relief to property owners in eligible
counties (but not-a city with a population of one million or more)
whose properties were impacted by Superstorm Sandy.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 contains the title: "Superstorm Sandy Assessment Relief Act."

Section 2 defines the terms used in the act.

Section 3 provides that an eligible county may adopt the provisions of
this act by Passing a resolution by the forty-fifth day following the
date upon which this act is approved by the Governor.

Section 4 provides that in a participating municipality, properties
that were impacted by Superstorm Sandy, having lost fifty percent or
more of their improved value, shall be granted assessment relief as
follows:

*If the property lost at least fifty but less than sixty percent of
its improved value, the assessed value attributable to the
improvements shall be reduced by fifty-five percent for the impacted
tax roll.

*If the property lost at least sixty but less than seventy percent of
its improved value, the assessed value attributable to the
improvements shell be reduced by sixty-five Percent for the impacted
tax roll.

*If the property lest at least seventy but less than eighty percent of
its improved value, the assessed value attributable to the
improvements shall be reduced by seventy-five percent for the
impacted tax roll.

*If the property lost at least eighty but less than ninety percent of
its improved value, the assessed value attributable to the
improvements shall be reduced by eighty-five percent for the impacted
Lax roll.

*If the property lost at least ninety but less than one hundred percent
of its improved value, the assessed value attributable to the

improvements shall be reduced by ninety-five percent for the impacted
tax roll.

*If the property lost all of its improved value, the assessed value
attributable to the improvements shall be reduced to zero for the
impacted tax roll.

At local option, a municipal corporation may also adopt the following
additional assessment reductions:

*If the property lost at least ten but less than twenty percent of its
improved value, the assessed value attributable to the improvements
shall be reduced by fifteen percent for the impacted tax roll.

*If the property lost at twenty but less than thirty percent of
its improved value, the assessed value attributable to the
improvements shall be reduced by twenty-five percent for the impacted
tax roll.

*If the property lost at least thirty but less than forty percent of
its improved value, the assessed value attributable to the
improvements shall be reduced by thirty-five percent for the impacted
tax roll.

*If the property lost at least forty but less than fifty percent of
its improved value, the assessed value attributable to the
improvements shall be reduced by forty-five percent for the impacted
tax roll.

The percentage loss in value due to Superstorm Sandy would be
determined by the assessor, which would be subject to review by the
Board of Assessment Review, or the assessment review commission,
whichever is applicable, if so requested by the taxpayer.

To receive relief pursuant to this act, the property owner must submit
a written request to the assessor within 90 days following the date
upon which this act is approved by the Governor.

Section 5 allows for the Commissioner of Taxation and Finance to
develop a guidance memorandum for use by assessing units.

Section 6 of this act would provide that the schools districts be held
harmless by the State for any reduction in State Aid that would have
been paid as at tax savings pursuant to §1306-a of the Real Property
Tax Law.

Section 7 would provide that any Federal Community Development Block
Grant funding received by a Participating municipality, in relation
to loss of real property tax funding, shall first be used to defease
the interest and principal of any bond authorized by this act.

Section 8 relates to Suffolk County Tax Act. This language amends the
Suffolk County Tax Act, and allows Suffolk County to issue bonds,
payable after ten years, for financing related to this act.

Section 9 amends the local finance law by adding subdivision 33-b,
which authorizes local governments to issue bonds related to this act.

Section 10 sets the effective date as immediate and sets it to have
been in full force and effect on and after October 28 of 2012.

JUSTIFICATION:
Superstorm Sandy caused catastrophic damaged to properties in several
counties in New York State. This legislation provides relief in the
form of a property tax reduction for those taxpayers in eligible
counties whose property was substantially damaged by the storms.

PRIOR LEGISLATIVE HISTORY: None.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to State

EFFECTIVE DATE:
This act shall take effect immediately and shall be deemed to have
been in full force and effect on and after October 28 of 2012.

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

                                  5849

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              June 18, 2013
                               ___________

Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to enact the "Superstorm Sandy assessment relief act"; and relat-
  ing to Suffolk County financing of refunds and credits  and  to  amend
  the  local  finance  law,  in  relation  to  certain real property tax
  refunds and credits

  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 "Superstorm Sandy assessment relief act".
  S 2. Definitions. For the purposes of this act,  the  following  terms
shall have the following meanings:
  1.  "Eligible  county" shall mean a county, other than a county wholly
contained within a city, included in FEMA-4085-DR,  the  notice  of  the
presidential  declaration of a major disaster for the state of New York,
dated October 30, 2012 and as subsequently amended.
  2. "Eligible municipality" shall  mean  a  municipal  corporation,  as
defined  by  subdivision 10 of section 102 of the real property tax law,
which is either: (a) an eligible county; or (b) a city,  town,  village,
special  district, or school district that is wholly or partly contained
within an eligible county.
  3. "Impacted tax roll" shall mean  the  final  assessment  roll  which
satisfies both of the following conditions: (a) the roll is based upon a
taxable  status  date occurring prior to October 28, 2012; and (b) taxes
levied upon that roll by or on behalf of  a  participating  municipality
are payable without interest on or after October 28, 2012.
  4.  "Participating  municipality"  shall mean an eligible municipality
that has passed a  local  law,  ordinance,  or  resolution  pursuant  to
section  three  of  this  act  to  provide assessment relief to property
owners within such eligible municipality pursuant to the  provisions  of
this act.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11528-03-3

S. 5849                             2

  5.  "Superstorm  Sandy" shall mean the storms, rains, winds, or floods
which occurred within an eligible county during the period beginning  on
October 29, 2012 and ending November 3, 2012.
  6.  "Total  assessed value" shall mean the total assessed value on the
parcel prior to any and all exemption adjustments.
  7. "Improved value" shall mean the market value of the  real  property
improvements excluding the land.
  8.  "Property"  shall  mean  "real  property", "property" or "land" as
defined under paragraphs (a) through (g) of subdivision  12  of  section
102 of the real property tax law.
  S   3.  Local  option.  An  eligible  municipality  may  exercise  the
provisions of this act if its governing body shall, by  the  forty-fifth
day  following the date upon which this act is approved by the governor,
pass a local law or in the case of a school district a resolution adopt-
ing the provisions of this act.   An eligible municipality  may  provide
assessment relief for real property impacted by Superstorm Sandy located
within  such  municipality  as  provided  in paragraphs (i), (ii), (iii)
and/or (iv) of subdivision (a) of section four of this act only  if  its
governing body specifically elects to do so as part of such local law or
resolution.
  S  4.  Assessment  relief  for Superstorm Sandy victims in an eligible
county. (a) Notwithstanding any provision of law to the contrary,  where
real  property  impacted by Superstorm Sandy is located within a partic-
ipating municipality, assessment relief shall be granted as follows:
  (i) If a participating municipality has elected to provide  assessment
relief  for  real  property that lost at least ten percent but less than
twenty percent of its  improved  value  due  to  Superstorm  Sandy,  the
assessed  value  attributable  to  the  improvements shall be reduced by
fifteen percent for purposes of the participating  municipality  on  the
impacted tax roll.
  (ii) If a participating municipality has elected to provide assessment
relief for real property that lost at least twenty percent but less than
thirty  percent  of  its  improved  value  due  to Superstorm Sandy, the
assessed value attributable to the  improvements  shall  be  reduced  by
twenty-five  percent  for  purposes of the participating municipality on
the impacted tax roll.
  (iii) If a participating municipality has elected to  provide  assess-
ment relief for real property that lost at least thirty percent but less
than  forty  percent  of its improved value due to Superstorm Sandy, the
assessed value attributable to the  improvements  shall  be  reduced  by
thirty-five  percent  for  purposes of the participating municipality on
the impacted tax roll.
  (iv) If a participating municipality has elected to provide assessment
relief for real property that lost at least forty percent but less  than
fifty  percent  of  its  improved  value  due  to  Superstorm Sandy, the
assessed value attributable to the  improvements  shall  be  reduced  by
forty-five percent for purposes of the participating municipality on the
impacted tax roll.
  (v) If the property lost at least fifty but less than sixty percent of
its improved value due to Superstorm Sandy, the assessed value attribut-
able  to  the  improvements  shall  be reduced by fifty-five percent for
purposes of the participating municipality on the impacted tax roll.
  (vi) If the property lost at least sixty but less than seventy percent
of its improved value  due  to  Superstorm  Sandy,  the  assessed  value
attributable  to the improvements shall be reduced by sixty-five percent
for purposes of the participating municipality on the impacted tax roll.

S. 5849                             3

  (vii) If the property lost at  least  seventy  but  less  than  eighty
percent  of  its  improved  value  due to Superstorm Sandy, the assessed
value attributable to the improvements shall be reduced by  seventy-five
percent  for  purposes of the participating municipality on the impacted
tax roll.
  (viii)  If  the  property  lost  at  least eighty but less than ninety
percent of its improved value due  to  Superstorm  Sandy,  the  assessed
value  attributable  to the improvements shall be reduced by eighty-five
percent for purposes of the participating municipality on  the  impacted
tax roll.
  (ix)  If  the  property lost at least ninety but less than one hundred
percent of its improved value due  to  Superstorm  Sandy,  the  assessed
value  attributable  to the improvements shall be reduced by ninety-five
percent for purposes of the participating municipality on  the  impacted
tax roll.
  (x) If the property lost one hundred percent of its improved value due
to Superstorm Sandy, the assessed value attributable to the improvements
shall  be reduced by one hundred percent for purposes of the participat-
ing municipality on the impacted tax roll.
  (xi) The percentage loss in improved value for this purpose  shall  be
adopted  by the assessor from a written finding of the Federal Emergency
Management Agency, or where no such finding exists shall  be  determined
by the assessor in the manner provided by this act, subject to review by
the board of assessment review.
  (xii) No reduction in assessed value shall be granted pursuant to this
act  except  as  specified  above  for  such  counties.  No reduction in
assessed value shall be granted pursuant to this section for purposes of
any county, city, town, village or school district which has not adopted
the provisions of this act.
  (b) To receive such relief pursuant  to  this  section,  the  property
owner  shall submit a written request to the assessor on a form approved
by the director of the office of real property tax services within nine-
ty days following the date upon which this act is approved by the gover-
nor. Such request shall attach any and all determinations by the Federal
Emergency Management Agency, and any and all  reports  by  an  insurance
adjuster,  and  describe  in  reasonable detail the damage caused to the
property by Superstorm Sandy and the condition of the property following
the superstorm and shall be accompanied by supporting documentation,  if
available.
  (c)  Upon receiving such a request, the assessor shall adopt the find-
ing by the Federal Emergency Management Agency or, if such finding  does
not  exist the assessor shall make a finding, as to whether the property
lost at least fifty percent of its improved value or, if a participating
municipality has elected to provide assessment relief for real  property
that  lost a lesser percentage of improved value, such lesser percentage
of its improved value as a result of Superstorm  Sandy,  and  thereafter
the  assessor,  shall  adopt or classify the percentage loss of improved
value within one of the following ranges:
  (i) If a participating municipality has elected to provide  assessment
relief  for  real  property that lost at least ten percent but less than
twenty percent of its improvement value  due  to  Superstorm  Sandy,  at
least ten percent but less than twenty percent,
  (ii) If a participating municipality has elected to provide assessment
relief for real property that lost at least twenty percent but less than
thirty  percent  of its improved value due to Superstorm Sandy, at least
twenty percent but less than thirty percent,

S. 5849                             4

  (iii) If a participating municipality has elected to  provide  assess-
ment relief for real property that lost at least thirty percent but less
than  forty  percent  of  its improved value due to Superstorm Sandy, at
least thirty percent but less than forty percent,
  (iv) If a participating municipality has elected to provide assessment
relief  for real property that lost at least forty percent but less than
fifty percent of its improved value due to Superstorm  Sandy,  at  least
forty percent but less than fifty percent,
  (v) At least fifty percent but less than sixty percent,
  (vi) At least sixty percent but less than seventy percent,
  (vii) At least seventy percent but less than eighty percent,
  (viii) At least eighty percent but less than ninety percent,
  (ix) At least ninety percent but less than one hundred percent, or
  (x) one hundred percent.
  (d)  The  assessor  shall  mail  written notice of such finding to the
property owner and the participating municipality.  Where  the  assessor
finds  that the loss in improved value is less than fifty percent or, if
a participating municipality has elected to  provide  assessment  relief
for  real  property located within such participating municipality for a
lesser percentage, is less than such lesser  percentage,  or  classifies
the  loss  within  a  lower  range  than  the property owner believes is
warranted, the property owner may file a complaint  with  the  board  of
assessment  review.  Such  board  shall  reconvene upon ten days written
notice to the property owner and assessor to hear the appeal and  deter-
mine  the  matter, and shall mail written notice of its determination to
the assessor and property owner. The provisions of article 5 of the real
property tax law shall govern the review process to the extent practica-
ble. For the purposes of this act only, the applicant may commence with-
in 30 days of service of a written  determination,  a  proceeding  under
title  1  of  article 7 of the real property tax law, or, if applicable,
under title 1-A of article 7 of the real property tax law. Sections  727
and 739 of the real property tax law shall not apply.
  (e)  Where  property  has  lost at least fifty percent of its improved
value or, if a participating municipality has elected to provide assess-
ment relief for real property that lost a lesser percentage of  improved
value,  such  lesser  percentage  due  to Superstorm Sandy, the assessed
value attributable to the improvements on the property on  the  impacted
assessment roll shall be reduced by the appropriate percentage specified
in  subdivision  (a) of this section, provided that any exemptions which
the property may be receiving shall be adjusted as necessary to  account
for  such reduction in the total assessed value. To the extent the total
assessed value of the property originally appearing on such roll exceeds
the amount to which it should be  reduced  pursuant  to  this  act,  the
excess  shall  be  considered  an  error in essential fact as defined by
subdivision 3 of section 550 of the real property tax law.  If the error
appears on a tax roll, the tax roll shall be  corrected  in  the  manner
provided  by  section  554  of  the real property tax law or a refund or
credit of taxes shall be granted in the manner provided by  section  556
or section 556-b of the real property tax law. If the error appears on a
final  assessment roll but not on a tax roll, such final assessment roll
shall be corrected in the manner provided by section  553  of  the  real
property  tax  law.  The  errors in essential fact found pursuant to the
Superstorm Sandy assessment relief act on either the tax roll  or  final
assessment roll, upon application to the county director of real proper-
ty tax services, shall be forwarded by the county director of real prop-

S. 5849                             5

erty tax services immediately to the levying body for an immediate order
setting forth the appropriate correction.
  (f)  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 hereby remain and
shall be available to the party to whom such rights would  otherwise  be
available notwithstanding this act.
  S 5. The commissioner of taxation and finance is authorized to develop
a guidance memorandum for use by assessing units. Such guidance memoran-
dum shall assist with the implementation of this act and shall be deemed
to  be  advisory  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  6.  School  districts  held  harmless. Each school district that is
wholly or partially contained within an eligible county  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 7. Bonds authorized. Serial bonds, and  in  advance  of  such,  bond
anticipation  notes,  are hereby authorized pursuant to subdivision 33-b
of paragraph a of section 11.00 of  the  local  finance  law,  provided,
however,  that  any  federal  community  development block grant funding
received by such participating municipality,  in  relation  to  loss  of
property tax funding, shall first be used to defease, upon maturity, the
interest and principal of any such bond or note so outstanding.
  S  8.    Suffolk  County financing of refunds and credits. Payments by
Suffolk County for refunds or credits pursuant to  the  chapter  of  the
laws  of 2013 which enacted this section may be financed pursuant to the
local finance law in the same manner, and subject  to  the  same  condi-
tions,  as  amounts authorized under section 3 of the Suffolk County Tax
Act to be charged by Suffolk County to towns or special districts or  by
towns  to school districts may be financed pursuant to the local finance
law. The period of probable  usefulness  for  such  payments  is  hereby
determined to be ten years.
  S  9. Paragraph a of section 11.00 of the local finance law is amended
by adding a new subdivision 33-b to read as follows:
  33-B. REAL PROPERTY TAX REFUNDS AND CREDITS.  PAYMENTS OF  EXEMPTIONS,
REFUNDS,  OR CREDITS FOR REAL PROPERTY TAX, SEWER AND WATER RENTS, RATES
AND CHARGES AND ALL OTHER REAL PROPERTY TAXES TO BE MADE  BY  A  MUNICI-
PALITY,  SCHOOL  DISTRICT OR DISTRICT CORPORATION AS A RESULT OF PARTIC-
IPATING IN THE SUPERSTORM SANDY ASSESSMENT RELIEF ACT, TEN YEARS.
  S 10. Severability clause. If any clause, sentence, paragraph,  subdi-
vision,  section  or  part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment  shall  not  affect,
impair,  or  invalidate  the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph,  subdivision,  section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the  legislature  that  this  act  would  have been enacted even if such
invalid provisions had not been included herein.
  S 11. This act shall take effect immediately and shall  be  deemed  to
have been in full force and effect on and after October 28, 2012.

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