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.