S T A T E O F N E W Y O R K
________________________________________________________________________
8459
2021-2022 Regular Sessions
I N A S S E M B L Y
November 17, 2021
___________
Introduced by M. of A. STIRPE -- read once and referred to the Committee
on Real Property Taxation
AN ACT requiring the commissioner of taxation and finance to conduct a
study on how successful property tax grievances have been over the
prior three years throughout the state
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The commissioner of taxation and finance shall conduct a
comprehensive study analyzing the success rate of New York state resi-
dents who have formally grieved a property tax assessment during the
prior three years from the effective date of this act.
§ 2. (a) Such study shall examine data collected from each munici-
pality and village in the state over the prior three years which shows
the number of instances a property tax assessment was grieved, how many
of such grievances resulted in a successful reduction of the property
tax assessment and how many of such grievances resulted in no change to
the property tax assessment.
(b) With respect to the total number of instances a property tax
assessment was grieved over the past three years, such study shall exam-
ine and breakdown of those instances how many times a property owner or
purchaser represented themselves and how many times a property owner was
represented by another individual in the proceedings. Further, such
study shall examine how many instances in which a property owner or
purchaser who was representing themselves resulted in a successful
reduction and how many instances resulted in no change to the property
tax assessment and how many instances where a property owner or purchas-
er was represented by another individual resulted in a successful
reduction and how many instances resulted in no change to the property
tax assessment.
§ 3. For the purposes of this act, the commissioner of taxation and
finance may conduct such study in conjunction with any other department,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08739-03-1
A. 8459 2
division, board, bureau, commission, agency, or public authority of the
state deemed necessary. To the maximum extent feasible, such commission-
er shall be authorized to request, receive, and utilize such data of any
other department, division, board, bureau, commission, agency, or public
authority of the state, or any municipality, as he or she may reasonably
request to properly carry out his or her powers and duties pursuant to
this act; provided however, that to the extent practicable, such data
shall be provided in a format in accordance with the standards outlined
in the New York state open data handbook pursuant to executive order 95
of 2013.
§ 4. The commissioner of taxation and finance shall report on the
results of the studies in this act within one year of the effective date
of this act, and shall submit such report to the governor, the temporary
president of the senate, the speaker of the assembly, the chair of the
senate local government committee and the chair of the assembly real
property taxation committee.
§ 5. This act shall take effect immediately.