S T A T E O F N E W Y O R K
________________________________________________________________________
8558
I N S E N A T E
June 16, 2020
___________
Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT in relation to extending the deadline for the filing of griev-
ances with respect to real property tax assessments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any other provision of law, the deadline
for the filing of a grievance due to be filed in calendar year 2020
prior to July 15, 2020 for any real property tax assessment by any
municipal corporation in this state shall be extended to July 15, 2020
provided the governing body of such municipal corporation adopts a local
law, ordinance or resolution providing therefor. Any changes to tenta-
tive or final assessment rolls or tax rolls resulting from such an
extension will be treated as errors and corrected according to the
procedures established in sections 552, 553, and 554 of the real proper-
ty tax law.
§ 2. The assessor of a participating municipal corporation shall mail
written notice of their denial of a grievance to the property owner and
the participating municipal corporation. Where the assessor denied the
grievance, the property owner may file a complaint with the board of
assessment review within a time frame determined by the local law, ordi-
nance or resolution passed by the municipal corporation. Such board
shall reconvene within 45 days of receiving a complaint and upon 10 days
written notice to the property owner and assessor to hear the appeal and
determine 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
practicable. For the purposes of this act, the applicant may commence
within 30 days of service of a written determination of the appeal, 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
to proceedings commenced pursuant to this act.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16554-01-0