senate Bill S6568

2013-2014 Legislative Session

Enacts the "town of West Seneca assessment relief act"

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Archive: Last Bill Status - Passed Senate


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 10, 2014 referred to real property taxation
delivered to assembly
passed senate
Jun 03, 2014 ordered to third reading cal.1116
committee discharged and committed to rules
Feb 06, 2014 referred to local government

Votes

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S6568 - Bill Details

See Assembly Version of this Bill:
A8794
Current Committee:
Law Section:
Local Finance Law
Laws Affected:
Amd §11.00, Loc Fin L

S6568 - Bill Texts

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Enacts the "town of West Seneca assessment relief act"; provides real property tax relief to property owners in eligible counties whose properties were impacted by severe weather and flooding during the period beginning on January 6, 2014 and ending January 13, 2014.

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BILL NUMBER:S6568

TITLE OF BILL: An act to enact the "town of West Seneca assessment
relief act"; and to amend the local finance law, in relation to real
property tax refunds and credits in such county

PURPOSE:

To provide real property tax relief to property owners in the town of
West Seneca whose properties were impacted by severe weather and flood-
ing from January 6, 2014 to and including January 13, 2014.

SUMMARY OF PROVISIONS:

Section 1 contains the title: "Town of West Seneca assessment relief
act."

Section 2 defines the terms used in the act.

Section 3 provides that an eligible municipality 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 severe weather, 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
shall be reduced by sixty-five percent for the impacted tax roll.

* If the property lost 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 tax roll.

*If the property lost at least ninety but less than one hundred percent
of its improved value, the assessed value attributable to the improve-
ments 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
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 least 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 severe weather 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 provides that the school districts wholly or
partially contained within the town of West Seneca shall be held harm-
less by the State for any reduction in state aid that would have been
paid as tax savings pursuant to § 1306-a of the Real Property Tax Law.

Section 7 authorizes serial bonds pursuant to subdivision 33-c of para-
graph a of section 11.00 of the local finance law.

Section 8 amends the local finance law by adding subdivision 33-c, which
authorizes local governments to issue bonds related to this act.

Section 9 contains a severability clause.

Section 10 sets the effective date as immediate and sets it to have been
in full force and effect on and after January 6, 2014.

JUSTIFICATION:

Severe weather and flooding between the dates of January 6 and January
13, 2014 resulted in significant damage to properties in the town of
West Seneca. This legislation provides relief in the form of a property

tax reduction for those taxpayers in the town of West Seneca whose prop-
erty was substantially damaged by these incidents of severe weather.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None to the state.

EFFECTIVE DATE:

This act shall take effect immediately and shall be deemed to have been
in full force and effect on and after January 6, 2014.

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

                                  6568

                            I N  S E N A T E

                            February 6, 2014
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to enact the "town of West Seneca assessment relief act"; and  to
  amend  the local finance law, in relation to real property tax refunds
  and credits in such county

  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 "town of West Seneca assessment relief act".
  S 2. Definitions. For the purposes of this act,  the  following  terms
shall have the following meanings:
  1.  "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) the town of West Seneca; or (b) a special district
or school district that is wholly or partly contained within the town of
West Seneca.
  2. "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 January 6, 2014; and (b) taxes
levied upon that roll by or on behalf of  a  participating  municipality
are payable without interest on or after January 6, 2014.
  3.  "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.
  4.  "Severe  weather"  shall  mean the storms, rains, winds, or floods
which occurred within the town of West Seneca during the  period  begin-
ning on January 6, 2014 and ending January 13, 2014.
  5.  "Total  assessed value" shall mean the total assessed value on the
parcel prior to any and all exemption adjustments.
  6. "Improved value" shall mean the market value of the  real  property
improvements excluding the land.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13859-02-4

S. 6568                             2

  7.  "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 severe weather 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 severe weather victims in the town of  West
Seneca.
  (a)  Notwithstanding  any provision of law to the contrary, where real
property impacted by severe weather is located  within  a  participating
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 severe weather, 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 severe weather, 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  severe  weather,  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 severe weather, 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 severe weather, 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 severe weather, the assessed value attrib-
utable to the improvements shall be reduced by  sixty-five  percent  for
purposes of the participating municipality on the impacted tax roll.
  (vii)  If  the  property  lost  at  least seventy but less than eighty
percent of its improved value due to severe weather, 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.

S. 6568                             3

  (viii)  If  the  property  lost  at  least eighty but less than ninety
percent of its improved value due to severe weather, 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 severe weather, 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  severe  weather, 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
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 eligible municipalities.   No
reduction in assessed value shall be granted pursuant  to  this  section
for  purposes  of  any  eligible  municipality 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 state office of real property tax services within
ninety days following the date upon which this act is  approved  by  the
governor.  Such  request  shall describe in reasonable detail the damage
caused to the property by severe weather and the condition of the  prop-
erty following the severe weather and shall be accompanied by supporting
documentation, if available.
  (c)  Upon receiving such a request, 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 assess-
ment  relief for real property that lost a lesser percentage of improved
value, such lesser percentage of its  improved  value  as  a  result  of
severe weather, 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 severe weather, 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  severe  weather,  at  least
twenty percent but less than thirty percent,
  (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 severe weather, 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 severe weather, 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

S. 6568                             4

  (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 severe weather, the assessed value
attributable to the improvements on the property on the impacted assess-
ment 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  this
act on either the tax roll or final assessment roll, upon application to
the county director of real property tax services, shall be forwarded by
the  county  director  of  real property 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

S. 6568                             5

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 the town of West  Seneca  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-c
of paragraph a of section 11.00 of the local finance law.
  S  8. Paragraph a of section 11.00 of the local finance law is amended
by adding a new subdivision 33-c to read as follows:
  33-C. 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 TOWN OF WEST SENECA ASSESSMENT RELIEF ACT, TEN YEARS.
  S 9. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, 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  10.  This  act shall take effect immediately and shall be deemed to
have been in full force and effect on and after January 6, 2014.

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