S T A T E O F N E W Y O R K
________________________________________________________________________
5028
2015-2016 Regular Sessions
I N S E N A T E
April 29, 2015
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Introduced by Sen. YOUNG -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to acting boards
of assessment reviews
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 527 of the real property tax law,
as amended by chapter 541 of the laws of 1996, is amended to read as
follows:
1. If the board of assessment review of any assessing unit fails to
meet for the purpose of hearing complaints or stipulations in relation
to assessments on the day specified by law, the county treasurer, the
chairman of the county legislative body and the clerk of the county
legislative body shall serve as an acting board of assessment review
which shall hear and determine complaints and ratify stipulations in
relation to assessments as provided in this section. PROVIDED, HOWEVER,
THAT IN THE EVENT THE COUNTY TREASURER, THE CHAIRMAN OF THE COUNTY
LEGISLATIVE BODY AND THE CLERK OF THE COUNTY LEGISLATIVE BODY ARE UNABLE
OR UNWILLING TO SERVE AS AN ACTING BOARD OF ASSESSMENT REVIEW, AN ACTING
BOARD OF ASSESSMENT REVIEW MAY BE ESTABLISHED BY THE COUNTY LEGISLATIVE
BODY, TO BE COMPOSED OF TWO RESIDENTS OF THE COUNTY AND AN INDEPENDENT
ASSESSMENT CONSULTANT APPOINTED BY SUCH LEGISLATIVE BODY.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10489-01-5