S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2837
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2023
                                ___________
 
 Introduced by M. of A. ZEBROWSKI, VANEL -- 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.  Subdivisions  1 and 2 of section 718 of the real property
 tax law, subdivision 1 as amended by chapter 186 of the  laws  of  2002,
 and  subdivision  2  as  added by chapter 693 of the laws of 1995, para-
 graphs (a) and (b) of subdivision 2 as amended by  chapter  503  of  the
 laws of 1996, are amended to read as follows:
   1.  Where a proceeding is commenced pursuant to this article to review
 the assessment of a parcel of real property which contains one,  two  or
 three  family  dwelling residential real property, including such dwell-
 ings used in part for nonresidential purposes, but which are used prima-
 rily for residential purposes, and farm dwellings, or a parcel  of  real
 property  which  contains  residential  real property consisting of more
 than three dwelling units held in condominium form of  ownership,  or  a
 parcel  of  real  property  which  contains  land  used  in agricultural
 production which is eligible for an agricultural assessment pursuant  to
 section  three  hundred five or three hundred six of the agriculture and
 markets law, where the owner of such land has filed an  annual  applica-
 tion  for  an agricultural assessment, and farm buildings and structures
 thereon, as defined in subdivision two of section four  hundred  eighty-
 three  of this chapter, or any parcel of real property located in a city
 with a population of one million or more, unless  a  note  of  issue  is
 filed  and  the proceeding is placed on the court calendar within [four]
 TWO years from the last date provided by law for the commencement of the
 proceeding, the proceeding thereon shall be deemed to  have  been  aban-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06995-01-3
              

 A. 2837                             2
 
 doned  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 with-
 in such [four-year] TWO-YEAR period.
   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] SIX MONTHS from the
 date of the commencement of the proceeding, either party may demand,  by
 serving  AND  FILING  a  written demand, that the parties file a written
 appraisal of the property 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 RESPONDENT 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 APPRAISAL REPORT 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
 period. 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]
 FORTY-FIVE days to discuss settlement,  resolve  disclosure  and  decide
 other pretrial issues.
 A. 2837                             3
 
   [(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]  TWO  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 dismiss-
 ing 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  other-
 wise orders on good cause shown within such [four-year] TWO-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.
   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) WITHIN THIRTY DAYS OF COMMENCING A PROCEEDING PURSUANT TO  SECTION
 SEVEN  HUNDRED FOUR OF THIS ARTICLE, THE PETITIONER SHALL SERVE UPON THE
 RESPONDENT A STATEMENT THAT THE PROPERTY IS NOT INCOME PRODUCING  OR  AN
 INCOME  AND  EXPENSE  STATEMENT FOR THE PROPERTY FOR EACH TAX YEAR UNDER
 REVIEW; PROVIDED THAT THE PROVISIONS OF THIS PARAGRAPH SHALL  NOT  APPLY
 TO PROCEEDINGS IN A CITY WITH A POPULATION OF ONE MILLION OR MORE.
   § 3. This act shall take effect on the one hundred twentieth day after
 it  shall  have become a law and shall apply to proceedings commenced on
 and after the effective date of this act pursuant to section 704 of  the
 real  property  tax  law.  Effective immediately the addition, amendment
 and/or repeal of any rule or regulation necessary for the implementation
 of this act on  its  effective  date  are  authorized  to  be  made  and
 completed on or before such date.