LBD11864-03-7
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Section 1. There is hereby created the Lake Ontario-St. Lawrence
Seaway flood recovery and International Joint Commission Plan 2014 miti-
gation grant program.
1. When used in this act, the term "covered waterway" shall mean Lake
Ontario, the St. Lawrence river, Seneca lake, the Seneca river, the
Oswego river, the Oneida river, Oneida lake and Cross lake.
2. (a) Small businesses, farms, owners of multiple dwellings, homeown-
ers associations, and not-for-profit organizations that sustained direct
physical flood-related damage as a result of flooding caused by the
raised level of any covered waterway, that occurred between January 1,
2017 and June 30, 2017, shall be eligible to apply for a grant under
this subdivision.
(b) Such grant shall be in an amount of no more than $30,000 for
owners of multiple dwellings and no more than $100,000 for small busi-
nesses, farms, homeowners associations and not-for-profit corporations,
and shall be used for storm-related repairs and restoration to struc-
tures, equipment, and for other storm-related costs, all of which were
not covered by any other federal, state or local recovery program or any
third-party payors.
(c) The empire state development corporation shall administer this
grant program, which shall not exceed in the aggregate $25,000,000. Such
corporation is hereby empowered to establish grant guidelines and addi-
tional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies.
3. (a) Owners of residences that sustained direct physical flood-re-
lated damage as a result of flooding caused by the raised level of any
covered waterway, that occurred between January 1, 2017 and June 30,
2017, shall be eligible to apply for a grant under this subdivision.
(b) Such grant shall be in an amount of no more than $60,000 and shall
be used for storm-related repairs and restoration to structures, equip-
ment, and for other storm-related costs, all of which were not covered
by any other federal, state or local recovery program or any third-party
payors.
(c) The empire state development corporation shall administer this
grant program, which shall not exceed in the aggregate $15,000,000. Such
corporation is hereby empowered to establish grant guidelines and addi-
tional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies.
4. (a) Counties, cities, towns, villages and special districts that
sustained direct physical flood-related damage as a result of flooding
caused by the raised level of any covered waterway, that occurred
between January 1, 2017 and June 30, 2017, are eligible to apply for a
grant under this subdivision.
(b) Such grant shall be in an amount of no more than $1,000,000 and
shall be used for storm-related repairs and restoration to municipal
infrastructure and systems, including, but not limited to, roads, bridg-
A. 8013--A 3
es and other transportation systems, drinking water systems, sanitary
and/or storm sewer systems, levee and/or flood protection systems, as
well as for municipal equipment, and for other storm-related costs, all
of which were not covered by any other federal, state or local recovery
program or any third-party payors.
(c) The empire state development corporation shall administer this
grant program, which shall not exceed in the aggregate $25,000,000. Such
corporation is hereby empowered to establish grant guidelines and addi-
tional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies.
5. (a) The empire state development corporation, in consultation with
the department of environmental conservation and the environmental
facilities corporation, shall administer a grant program for counties
for flood mitigation or flood control projects in lakes, rivers, creeks,
streams, and brooks. Only counties that sustained direct physical flood-
related damage as a result of the flooding caused by the raised level of
any covered waterway, between January 1, 2017 and June 30, 2017, shall
be eligible to apply for a grant under this subdivision.
(b) This grant program shall not exceed in the aggregate $15,000,000.
Individual grants shall be not less than $300,000 and not more than
$500,000, provided however, counties may jointly apply for such grants,
and the amount for such joint grants may equal the sum of the amounts
that would have been separately available to the individual counties
making such joint application.
(c) The empire state development corporation, in consultation with the
department of environmental conservation and the environmental facili-
ties corporation, is hereby empowered to establish grant guidelines and
additional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies including the International Joint
Commission. Priority also may be given to remediation which if not
undertaken may result in additional flooding.
6. (a) Municipalities and special districts in the county of Chautau-
qua, Cattaraugus and Allegany that sustained direct physical flood
related damage as a result of a severe storm and flooding which occurred
on July 14 and 15, 2015 are eligible to apply for a grant under this
subdivision.
(b) Municipalities and special districts in the county of Monroe that
sustained direct physical storm related damage as a result of a severe
storm which occurred on March 8 and 9, 2017 are also eligible to apply
for a grant under this subdivision.
(c) Grants under paragraph (a) of this subdivision, shall be in an
amount of not more than $1,000,000. Grants under paragraph (b) of this
subdivision, shall be in an amount of not more than $500,000.
(d) Grants under paragraph (a) of this subdivision, shall be used by
grant recipients to repair damage to public infrastructure, including
publicly owned roads, bridges, drainage and flood mitigation systems,
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and any ancillary infrastructure necessary for the safe operation of the
components thereof. Grants under paragraph (b) of this subdivision,
shall be used by grant recipients for excess personnel costs and related
contractual services necessary to making infrastructure safe for public
use in time of the emergency.
(e) All such grants under this subdivision must be for costs or
repairs which were not covered by any other federal, state or local
recovery program or any third-party payers. In no event shall a grant
under this subdivision be used for infrastructure repairs that are
required due to normal wear and tear.
(f) The empire state development corporation shall administer this
grant program, which shall not exceed in the aggregate $10,000,000. Such
corporation is hereby empowered to establish grant guidelines and addi-
tional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies.
§ 2. Interagency response team. (a) The governor shall convene an
interagency response team to assist in the development and implementa-
tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna-
tional Joint Commission Plan 2014 mitigation grant program and to
provide for a coordinated state response to the flooding caused by the
raised level of any covered waterway, between January 1, 2017 and June
30, 2017, referred to in this section as the "flooding".
(b) The interagency response team shall consist of representatives
from the empire state development corporation; division of homeland
security and emergency services; division of housing and community
renewal; department of environmental conservation; office of parks,
recreation and historic preservation; department of health; division of
state police; department of transportation; office of general services;
department of state; division of military and naval affairs; department
of corrections and community supervision; department of labor; state
university of New York; New York state thruway authority; department of
taxation and finance; public service commission; and any other agencies
deemed appropriate by the governor. The interagency response team shall
also include representatives from municipalities affected by the flood-
ing, not-for-profit organizations engaged in disaster response and
relief, and other local stakeholders affected by the flooding.
(c) The role of the interagency response team includes, but is not
limited to: developing a comprehensive multi-agency plan to respond to
the flooding; assisting in the allocation and distribution of state and
federal resources within the affected counties; developing criteria for
the distribution of state or federal grant funds, including the Lake
Ontario-St. Lawrence Seaway flood recovery and International Joint
Commission Plan 2014 mitigation grant program; ensuring the availability
and continued potability of drinking water supplies; developing a plan
to assist small businesses, farms, owners of multiple dwellings, owners
of residences, and not-for-profit organizations with obtaining insurance
coverage relating to flooding damage; and developing a multi-agency plan
to respond to future water level increases or other issues related to
the International Joint Commission Plan 2014.
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§ 3. All or portions of the funds appropriated to the empire state
development corporation may hereby be made available to support the
grants pursuant for the purposes of this act.
§ 4. This act shall take effect immediately.
PART B
Section 1. Short title. This act shall be known and may be cited as
the "Lake Ontario and connected waterways assessment relief act".
§ 2. Definitions. For the purposes of this act, the following terms
shall have the following meanings:
1. "Eligible county" shall mean a county included in the governor's
executive order 165 of 2017, declaring a state of emergency, dated May
3, 2017.
2. "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) an eligible county; or (b) a city, town, village,
special district, or school district that is wholly or partly contained
within an eligible county.
3. "Impacted tax roll" shall mean the final assessment roll or, if
applicable, the final assessment rolls, which satisfies both of the
following conditions: (a) the roll is based upon a taxable status date
occurring prior to May 3, 2017; and (b) taxes levied upon that roll by
or on behalf of a participating municipality are payable without inter-
est on or after May 3, 2017.
4. "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.
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. "Improved value" shall mean the market value of the real property
improvements excluding the land.
8. "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 part 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. 8013--A 6
(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 improved value due to flooding, the assessed value
attributable to the improvements 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 improved value due to flooding, 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;
(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 improved value due to flooding, 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;
(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 improved value due to flooding, 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;
(e) If the property lost at least fifty percent but less than sixty
percent of its improved value due to flooding, the assessed value
attributable to the improvements 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 improved value due to flooding, the assessed value
attributable to the improvements 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 improved value due to flooding, 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;
(h) If the property lost at least eighty percent but less than ninety
percent of its improved value due to flooding, 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;
(i) If the property lost at least ninety percent but less than one
hundred percent of its improved value due to flooding, 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; and
(j) If the property lost one hundred percent of its improved value due
to flooding, 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.
2. The percentage loss in improved value for the purposes of subdivi-
sion one of this section shall be adopted by the assessor, determined in
a manner provided by this act, subject to review by the board of assess-
ment review.
3. No reduction in assessed value shall be granted pursuant to this
act except as specified in subdivision one of this section for such
counties. 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.
A. 8013--A 7
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
commissioner of the department of taxation and finance within 120 days
following 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 may be accompanied by any other supporting documentation. A failure
on the part of an assessor to act on an application for assessment
relief for a property, which would otherwise be eligible for such
assessment relief, shall be considered a clerical error under paragraph
(c) of subdivision 2 of section 550 of the real property tax law.
5. Upon receiving such a request, the assessor shall make a finding,
as to whether the property lost at least 50 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
flooding, and thereafter the assessor, shall adopt or classify the
percentage loss of improved 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 improved value due to flooding, 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 improved value due to flooding, 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 improved value due to flooding, at least thirty
percent but less than forty percent;
(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 improved value due to flooding, at least forty
percent but less than fifty percent;
(e) At least fifty percent but less than sixty percent;
(f) At least sixty percent but less than seventy percent;
(g) At least seventy percent but less than eighty percent;
(h) At least eighty percent but less than ninety percent;
(i) At least ninety percent but less than one hundred percent; and
(j) 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 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 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-
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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 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 flooding, 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 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. Bonds authorized. Serial bonds, and in advance of such, bond
anticipation notes, are hereby authorized pursuant to subdivision 33-d
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.
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§ 8. 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.
§ 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.
§ 10. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after May 3, 2017.
PART C
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 42 to read as follows:
(42) DISTRIBUTIONS FROM AN ELIGIBLE RETIREMENT PLAN, AS SUCH TERM IS
DEFINED IN SUBPARAGRAPH (B) OF PARAGRAPH (8) OF SUBSECTION (C) OF
SECTION FOUR HUNDRED TWO OF THE INTERNAL REVENUE CODE, MADE ON OR AFTER
APRIL FIRST, TWO THOUSAND SEVENTEEN AND BEFORE APRIL SECOND, TWO THOU-
SAND TWENTY-TWO. IN ORDER TO BE SUBTRACTED FROM FEDERAL ADJUSTED GROSS
INCOME, THE TAXPAYER'S PRIMARY RESIDENCE MUST HAVE INCURRED SEVERE
DAMAGE DUE TO COASTAL FLOODING, WIDESPREAD EROSION AND WATER DAMAGE AND
SUCH PRIMARY RESIDENCE WAS LOCATED IN THE AFFECTED DISASTER AREA PURSU-
ANT TO EXECUTIVE ORDER ONE HUNDRED SIXTY-FIVE OF TWO THOUSAND SEVENTEEN,
DECLARING A STATE OF EMERGENCY, DATED MAY THIRD, TWO THOUSAND SEVENTEEN.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2017.
§ 2. 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 judgement 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 judge-
ment shall have been rendered. It is hereby declared to be the intent of
the legislative that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through C of this act shall be
as specifically set forth in the last section of such Parts.