S T A T E O F N E W Y O R K
________________________________________________________________________
S. 4052 A. 4290
2017-2018 Regular Sessions
S E N A T E - A S S E M B L Y
February 2, 2017
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Real Property Taxation
AN ACT in relation to enacting the "473 Dune Road, Westhampton Beach
assessment relief act"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. 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 a county, town, village, special district, or school district.
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 April 15, 2015; and (b) taxes
levied upon that roll by or on behalf of a participating municipality
are payable without interest on or after April 15, 2015.
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. "Total assessed value" shall mean the total assessed value on the
parcel prior to any and all exemption adjustments.
5. "Improved value" shall mean the market value of the real property
improvements excluding the land.
6. "Property" shall mean "real property", "property" or "land" as
defined under paragraphs (a) through (g) of subdivision 12 of section
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04122-01-7
S. 4052 2 A. 4290
102 of the real property tax law, located at 473 Dune Road, village of
Westhampton Beach, town of Southampton, county of Suffolk, containing
fifty four (54) residential units, which were completely destroyed by
fire on April 15, 2015.
§ 2. Local option. An eligible municipality may exercise the
provisions of this act in relation to the property, 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 adopting the provisions of this act.
§ 3. Assessment relief. The assessed value attributable to the
improvements shall be reduced by one hundred percent for purposes of the
participating municipality on the impacted tax roll. 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. 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. 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.
§ 4. 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.
§ 5. 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.
§ 6. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 15, 2015.