S. 6514 2
owners within such eligible municipality pursuant to the provisions of
this act.
5. "Flooding" shall mean the lake shore and inland flooding and accel-
erated erosion that occurred as a result of heavy rainfall and the
rising water level of Lake Ontario and any connected inland waterways or
estuaries within an eligible county during the period beginning April 1,
2017 and ending July 1, 2017.
6. "Total assessed value" shall mean the total assessed value on the
parcel prior to any and all exemption adjustments.
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.
§ 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 flooding located within
such municipality as provided in paragraphs (a), (b), (c) and/or (d) of
subdivision one of section four of this act only if its governing body
specifically elected to do so as party of such local law or resolution.
§ 4. Assessment relief for flood victims in an eligible county. 1.
Notwithstanding any provisions of law to the contrary, where real prop-
erty impacted by flooding is located within a participating munici-
pality, assessment relief shall be granted as follows:
(a) 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 total assessed value due to flooding, the total
assessed value thereof shall be reduced by fifteen percent for purposes
of the participating municipality on the impacted tax roll;
(b) 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 total assessed value due to flooding, the total
assessed value thereof shall be reduced by twenty-five percent for
purposes of the participating municipality on the impacted tax roll;
(c) If a participating municipality has elected to provide assessment
relief for real property that lost at least thirty percent but less than
forty percent of its total assessed value due to flooding, the total
assessed value thereof shall be reduced by thirty-five percent for
purposes of the participating municipality on the impacted tax roll;
(d) 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 total assessed value due to flooding, the total
assessed value thereof shall be reduced by forty-five percent for
purposes of the participating municipality on the impacted tax roll;
(e) If the property lost at least fifty percent but less than sixty
percent of its total assessed value due to flooding, the total assessed
value thereof shall be reduced by fifty-five percent for purposes of the
participating municipality on the impacted tax roll;
(f) If the property lost at least sixty percent but less than seventy
percent of its total assessed value due to flooding, the total assessed
value thereof shall be reduced by sixty-five percent for purposes of the
participating municipality on the impacted tax roll;
(g) If the property lost at least seventy percent but less than eighty
percent of its total assessed value due to flooding, the total assessed
S. 6514 3
value thereof shall be reduced by seventy-five percent for purposes of
the participating municipality on the impacted tax roll;
(h) If the property lost at least eighty percent but less than ninety
percent of its total assessed value due to flooding, the total assessed
value thereof shall be reduced by eighty-five percent for purposes of
the participating municipality on the impacted tax roll;
(i) If the property lost at least ninety percent but less than one
hundred percent of its total assessed value due to flooding, the total
assessed value thereof shall be reduced by ninety-five percent for
purposes of the participating municipality on the impacted tax roll; and
(j) If the property lost one hundred percent of its total assessed
value due to flooding, the total assessed value thereof shall be reduced
by one hundred percent for purposes of the participating municipality on
the impacted tax roll.
2. The percentage loss in total assessed value for the purposes of
subdivision one of this section shall be adopted by the assessor, deter-
mined in a manner provided by this act, subject to review by the board
of assessment review.
3. No reduction in total assessed value shall be granted pursuant to
this act except as specified in subdivision one of this section for such
counties. No reduction in total 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.
4. 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 services within 90 days follow-
ing the date upon which this act is approved by the governor. Such
request shall attach any and all reports prepared by, but not limited
to, an insurance adjuster, real property appraiser or broker that
describe in reasonable detail the damage caused to the property by the
flooding and the condition of the property following the flooding and
shall be accompanied by any other supporting documentation.
5. Upon receiving such a request, the assessor shall make a finding,
as to whether the property lost at least 50 percent of its total
assessed value or, if a participating municipality has elected to
provide assessment relief for real property that lost a lesser percent-
age of total assessed value, such lesser percentage of its total
assessed value as a result of flooding, and thereafter the assessor,
shall adopt or classify the percentage loss of total assessed value
within one of the following ranges:
(a) 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 total assessed value due to flooding, the total
assessed value shall be reduced by at least ten percent but less than
twenty percent;
(b) 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 total assessed value due to flooding, the total
assessed value shall be reduced by at least twenty percent but less than
thirty percent;
(c) If a participating municipality has elected to provide assessment
relief for real property that lost at least thirty percent but less than
forty percent of its total assessed value due to flooding, the total
assessed value shall be reduced by at least thirty percent but less than
forty percent;
S. 6514 4
(d) 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 total assessed value due to flooding, the total
assessed value shall be reduced by at least forty percent but less than
fifty percent;
(e) If a participating municipality has elected to provide assessment
relief for real property that lost at least fifty percent but less than
sixty percent of its total assessed value due to flooding, the total
assessed value shall be reduced by at least fifty percent but less than
sixty percent;
(f) If a participating municipality has elected to provide assessment
relief for real property that lost at least sixty percent but less than
seventy percent of its total assessed value due to flooding, the total
assessed value shall be reduced by at least sixty percent but less than
seventy percent;
(g) If a participating municipality has elected to provide assessment
relief for real property that lost at least seventy percent but less
than eighty percent of its total assessed value due to flooding, at
least seventy percent but less than eighty percent;
(h) If a participating municipality has elected to provide assessment
relief for real property that lost at least eighty percent but less than
ninety percent of its total assessed value due to flooding, the total
assessed value shall be reduced by at least eighty percent but less than
ninety percent;
(i) If a participating municipality has elected to provide assessment
relief for real property that lost at least ninety percent but less than
one hundred percent of its total assessed value due to flooding, the
total assessed value shall be reduced by at least ninety percent but
less than one hundred percent; and
(j) If a participating municipality has elected to provide assessment
relief for real property that lost one hundred percent of its total
assessed value, the total assessed value shall be reduced by one hundred
percent.
6. The assessor shall mail written notice of such findings to the
property owner and the participating municipality. Where the assessor
finds that the loss in total assessed 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 classi-
fies 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 10 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.
7. Where property has lost at least fifty percent of its total
assessed value or, if a participating municipality has elected to
provide assessment relief for real property that lost a lesser percent-
age of total assessed value, such lesser percentage due to flooding, the
total assessed value of the property on the impacted assessment roll
S. 6514 5
shall be reduced by the appropriate percentage specified in subdivision
one 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.
8. 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.
§ 5. Guidance memorandum. The commissioner of taxation and finance is
authorized to develop a guidance memorandum for use by assessing units.
Such guidance memorandum shall assist with the implementation of this
act and shall be deemed to be advisory on all assessing units in coun-
ties 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 implemen-
tation of this act.
§ 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.
§ 7. Lake Ontario and connected waterways flood mitigation program. 1.
Contingent upon available funding, and not to exceed $100,000,000,
moneys from the urban development corporation shall be available for an
eligible municipality as defined in subdivision two of section two of
this act that has enacted a local law pursuant to section three of this
act adopting the provisions hereof, where on or after April 1, 2017,
flooding of Lake Ontario and associated inland waterways and estuaries
has caused a reduction in the real property tax collections.
2. Such moneys attributable to such flooding as described in executive
order 165 of 2017, shall be paid annually on a first come, first served
basis by the urban development corporation to such eligible munici-
palities within a reasonable time upon confirmation from the state
office of real property tax services that such flooding has resulted in
a reduction in the real property tax collections, provided, however,
that the urban development corporation shall not provide assistance to
such local government entity for more than 7 years, and shall award
S. 6514 6
payments reflecting the loss of revenues due to the loss of assessed
property value resulting from such flooding as follows:
Award Year Maximum Potential Award
1 no more than one hundred percent of loss of revenues
2 no more than eighty percent of loss of revenues
3 no more than sixty percent of loss of revenues
4 no more than forty percent of loss of revenues
5 no more than twenty percent of loss of revenues
3. A local government entity shall be eligible for only one payment of
funds pursuant to this section per year. An eligible municipality shall
seek assistance under the Lake Ontario and connected waterways flood
mitigation program on the next taxable status date of the assessment
roll for the eligible municipality. The date of submission of an eligi-
ble municipality's application for assistance shall establish the order
in which assistance is paid to program applicants. The determination of
the amount of such annual payment shall be determined by the president
of the urban development corporation.
§ 8. Notwithstanding any other provision of law the director of the
division of the budget is authorized and directed to make a contribution
to the urban development corporation for the purposes of this act, an
amount not to exceed $50,000,000 for the state fiscal year commencing
April 1, 2017, and an additional amount not to exceed $50,000,000 for
the state fiscal year commencing April 1, 2018.
§ 9. Section 1 of chapter 54 of the laws of 2017, enacting the "Capi-
tal Projects Budget", is amended by repealing the items hereinbelow set
forth in brackets and by adding to such section the items underscored in
this section:
NEW YORK STATE URBAN DEVELOPMENT CORPORATION
CAPITAL PROJECTS 2017-18
For the comprehensive construction programs, purposes and
projects as herein specified in accordance with the
following:
APPROPRIATIONS REAPPROPRIATIONS
Capital Projects Funds - Other ..... [2,560,778,000] 5,743,248,000
2,660,778,000
---------------- ----------------
All Funds ........................ [2,560,778,000] 5,743,248,000
2,660,778,000
================ ================
ECONOMIC DEVELOPMENT (CCP) ............... [2,560,778,000] 2,660,778,000
--------------
Capital Projects Funds - Other
Capital Projects Fund
Economic Development Purpose
THE SUM OF $100,000,000 IS HEREBY APPROPRI-
ATED FOR THE SERVICES AND EXPENSES OF THE
S. 6514 7
LAKE ONTARIO AND CONNECTED WATERWAYS
ASSESSMENT RELIEF ACT ...................... 100,000,000
§ 10. 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.
§ 11. Paragraph a of section 11.00 of the local finance law is amended
by adding a new subdivision 33-d to read as follows:
33-D. 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 LAKE ONTARIO AND CONNECTED WATERWAYS ASSESSMENT RELIEF
ACT, TEN YEARS.
§ 12. 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.
§ 13. This act shall take effect immediately; provided, however, that
sections seven and eight of this act shall be deemed to have been in
full force and effect on and after April 1, 2017.
