S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1074
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to requiring  the
   disclosure  of  income  and  expense statements upon a petition for an
   article 7 proceeding and imposes staggered dates  for  submissions  of
   appraisal reports

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 2 of section 718 of the real property tax  law,
 as  added  by chapter 693 of the laws of 1995, paragraphs (a) and (b) as
 amended by chapter 503 of the laws  of  1996,  is  amended  to  read  as
 follows:
   2.  Where a proceeding is commenced pursuant to this article to review
 the assessment of a parcel of real property which solely contains  prop-
 erty  which  is not subject to the provisions of subdivision one of this
 section, a note of issue shall be filed in accordance with this subdivi-
 sion.
   (a) Where a real property assessment challenge  commenced  under  this
 article  has  been  pending  for at least two years from the date of the
 commencement of the proceeding, either party may demand,  by  serving  a
 written demand, that the parties file a written appraisal of the proper-
 ty  which  is the subject of the proceeding [and serve same]. THE DEMAND
 SHALL BE IN WRITING AND SERVED BY PERSONAL DELIVERY OR  CERTIFIED  MAIL,
 RETURN  RECEIPT REQUESTED.   THE COURT SHALL FIX THE DATE FOR SUBMISSION
 OF THE APPRAISAL REPORTS FOR THE PETITIONER within  one  hundred  twenty
 days  of  service  of  such demand, AND THE COURT SHALL FIX THE DATE FOR
 SUBMISSION OF THE APPRAISAL  REPORTS  FOR  THE  RESPONDENT  NINETY  DAYS
 SUBSEQUENT  TO  THE DATE FOR SUBMISSION OF THE APPRAISAL REPORTS FOR THE
 PETITIONER. UPON THE FILING OF THE APPRAISAL REPORTS BY THE  PETITIONER,
 THE  COURT  SHALL NOTIFY THE RESPONDENT IN WRITING THAT THE PETITIONERS'
 APPRAISAL REPORTS HAVE BEEN RECEIVED AND THE DATE BY WHICH THE  RESPOND-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00970-01-3
              

 A. 1074                             2
 
 ENT  MUST  SUBMIT THEIR APPRAISAL REPORTS. UPON THE RECEIPT OF APPRAISAL
 REPORTS, THE COURT SHALL SIMULTANEOUSLY DISTRIBUTE ALL APPRAISAL REPORTS
 TO ALL PARTIES. [The demand shall be in writing and served  by  personal
 delivery or certified mail, return receipt requested. Both parties shall
 thereafter file an appraisal or]
   (B)  THE  COURT  MAY,  AT  ANY TIME, ORDER THE SUBMISSION OF APPRAISAL
 REPORTS AND FIX A DATE FOR SUCH SUBMISSION FOR THE PETITIONER WITHIN ONE
 HUNDRED TWENTY DAYS, AND THE COURT  SHALL  FIX  FOR  SUBMISSION  OF  THE
 APPRAISAL  REPORTS FOR THE RESPONDENT NINETY DAYS SUBSEQUENT TO THE DATE
 FOR SUBMISSION OF THE APPRAISAL REPORTS FOR THE PETITIONER.    UPON  THE
 FILING OF THE APPRAISAL REPORTS BY THE PETITIONER, THE COURT SHALL NOTI-
 FY  THE  RESPONDENT  IN  WRITING THAT THE PETITIONERS' APPRAISAL REPORTS
 HAVE BEEN RECEIVED AND THE DATE BY  WHICH  THE  RESPONDENT  MUST  SUBMIT
 THEIR  APPRAISAL  REPORTS.  UPON  THE  RECEIPT OF APPRAISAL REPORTS, THE
 COURT SHALL SIMULTANEOUSLY  DISTRIBUTE  ALL  APPRAISAL  REPORTS  TO  ALL
 PARTIES.
   (C)  SHOULD  EITHER  PARTY  FAIL TO FILE SUCH PETITION BY THE DATE FOR
 SUBMISSION FIXED BY THE COURT, EITHER PARTY MAY show good  cause  as  to
 why  such demand OR ORDER cannot be complied with within such time peri-
 od. Either party may move to dismiss the proceeding  by  reason  of  the
 other party's failure to prosecute the proceeding and file the appraisal
 pursuant  to  the demand OR ORDER. Unless the party shows good cause for
 failing to file the appraisal, the court may in  its  discretion  either
 dismiss  or  grant  the petition and such order shall constitute a final
 adjudication of all issues raised in the proceeding.
   [(b)] (D) Upon the serving and filing the  appraisals  pursuant  to  a
 demand  made  under paragraph (a) of this subdivision OR BY ORDER OF THE
 COURT PURSUANT TO PARAGRAPH (B) OF THIS  SUBDIVISION,  the  court  shall
 schedule  a conference with the parties to be held within ninety days to
 discuss settlement, resolve disclosure and decide other pretrial issues.
   [(c)] (E) After completion of the pretrial conference required by this
 subdivision, the respondent may serve and file  a  written  demand  that
 petitioner  file  a  note  of issue within thirty days of service of the
 demand therefor. The demand shall be in writing and served  by  personal
 delivery  or  certified mail, return receipt requested. Should the peti-
 tioner fail to file a note of issue within thirty days of the service of
 demand, the proceeding shall be deemed to have been abandoned, an  order
 dismissing  the  petition shall be entered without notice and such order
 shall constitute a final  adjudication  of  all  issues  raised  in  the
 proceeding,  unless  the  court  or judge otherwise orders on good cause
 shown.
   [(d)] (F) Should the respondent fail to  demand  that  the  petitioner
 file a note of issue pursuant to paragraph [(c)] (E) of this subdivision
 within  four  years from the date of the commencement of the proceeding,
 and a note of issue has not otherwise been filed, the  proceeding  shall
 be  deemed  to  have been abandoned and an order dismissing the petition
 shall be entered without notice and such order shall constitute a  final
 adjudication  of  all  issues raised in the proceeding, except where the
 parties otherwise stipulate or a court or judge otherwise orders on good
 cause shown within such four-year period.
   § 2. Section 706 of the real property tax law, as amended  by  chapter
 714 of the laws of 1982, is amended to read as follows:
   §  706.  Grounds  for review; contents of petition. 1. The grounds for
 reviewing an assessment shall be that the assessment to be  reviewed  is
 excessive, unequal or unlawful, or that real property is misclassified.
 A. 1074                             3
 
   2.  (A)  A  proceeding to review an assessment shall be founded upon a
 petition setting forth the respect in which the assessment is excessive,
 unequal or unlawful, or the respect in which real property is misclassi-
 fied and stating that the petitioner is or will be injured thereby. Such
 petition  shall  be duly verified by the petitioner, an officer thereof,
 or by an agent thereof who has been authorized in writing to verify  and
 file  such petition and whose authorization is made a part of such peti-
 tion. Such petition must show that a complaint was made in due  time  to
 the  proper  officers  to  correct  such assessment. Two or more persons
 having real property assessed upon the same roll  who  assert  the  same
 grounds  for  review  presenting  a  common question of law or fact, may
 unite in the same petition.
   (B) THE PETITIONER SHALL INCLUDE WITH SUCH PETITION A  STATEMENT  THAT
 THE  PROPERTY IS NOT INCOME PRODUCING OR AN INCOME AND EXPENSE STATEMENT
 FOR THE PROPERTY FOR EACH TAX YEAR IN THE PROCEEDING.
   § 3. This act shall take effect on the one hundred twentieth day after
 it shall have become a law. Effective immediately the  addition,  amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation  of  this act on its effective date are authorized to be made and
 completed on or before such date.