S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 11062--A
 
                           I N  A S S E M B L Y
 
                               June 1, 2018
                                ___________
 
 Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. B. Miller)
   -- read once and referred to the Committee on Real  Property  Taxation
   --  committee  discharged,  bill amended, ordered reprinted as amended
   and recommitted to said committee
 
 AN ACT to extend the tentative and final assessment  roll  filing  dates
   for the town of Neversink, in the county of Sullivan

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. (a) Notwithstanding any general, special, or local  law  to
 the  contrary,  the assessor for the town of Neversink, county of Sulli-
 van, following passage of a local  law  or  resolution  authorizing  the
 postponement  of  the filing of the tentative assessment roll shall file
 the 2018 tentative assessment roll for the town no later than  June  30,
 2018, subject to the provisions of this act.
   (b)  An assessing unit which is subject to the provisions of this act,
 following adoption of a local law or resolution postponing the filing of
 the tentative assessment roll to a date no later than June 30, 2018, and
 canceling any previously filed tentative assessment roll for 2018, shall
 file a copy of such local law or resolution with the state  tax  depart-
 ment office of real property services.
   (c) The governing body of such an assessing unit may adopt a local law
 or  resolution  superseding its prescribed date for filing the tentative
 assessment roll and associated dates relative  to  the  2018  assessment
 roll  to  the extent it deems necessary to accommodate the determination
 of assessments of all property in the assessing unit, and for the  proc-
 essing and full consideration of complaints, subject to the following:
   (i)  The governing body shall, by local law or resolution, establish a
 specific date by which the assessor shall be required to file  a  tenta-
 tive assessment roll.
   (ii) The governing body shall provide for the notification of property
 owners of any increases in assessments from a previous year.
   (iii)  If  the  locally  applicable  period for filing complaints with
 respect to tentative assessments shall end on or before the date  estab-
 lished pursuant to paragraph (i) of this subdivision, the governing body
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD16148-02-8

 A. 11062--A                         2
 
 shall,  by  local  law or resolution, establish a date or dates on which
 the board of assessment review shall convene for  the  sole  purpose  of
 hearing  complaints in relation to assessments in such tentative assess-
 ment  roll.  Such local law or resolution shall further establish a date
 by which the board of assessment review shall determine such  complaints
 and notify the assessor of its determinations.
   §  2.  This  act  shall take effect immediately and shall be deemed to
 have been in full force and effect on and after March 1, 2018.