Assembly Bill A7441

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7441
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 27, 2025
                                ___________
 
 Introduced by M. of A. HAWLEY -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT to amend the real property tax law, in relation to the abatement
   of taxes in certain cases of catastrophic loss
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Article 5 of the real property tax law is amended by adding
 a new title 2-A to read as follows:
                                 TITLE 2-A
            ABATEMENT OF TAXES IN THE CASE OF CATASTROPHIC LOSS
 SECTION 548.   APPLICABILITY OF OTHER PROVISIONS.
         548-A. DEFINITIONS.
         548-B. CATASTROPHIC LOSS TAX ABATEMENT PROCEDURE.
         548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES.
   §  548.  APPLICABILITY  OF  OTHER PROVISIONS. THE PROVISIONS OF TITLES
 ONE-A AND THREE OF THIS ARTICLE SHALL APPLY TO  THIS  TITLE  INSOFAR  AS
 THEY  ARE  NOT  INCONSISTENT  WITH  THE  PROVISIONS AND PURPOSES OF THIS
 TITLE, WHICH SHALL SUPERSEDE ANY INCONSISTENT PROVISION OF  SUCH  TITLES
 ONE-A  AND  THREE.  THE  PROVISIONS  OF  THIS TITLE SHALL APPLY TO TAXES
 LEVIED BY ALL MUNICIPAL CORPORATIONS ONLY UPON A ONE, TWO OR THREE FAMI-
 LY RESIDENCE.
   § 548-A. DEFINITIONS. FOR THE PURPOSES OF THIS TITLE:
   1. A ONE, TWO OR THREE FAMILY RESIDENCE  HAS  UNDERGONE  "CATASTROPHIC
 LOSS" WHEN IT IS TOTALLY DESTROYED OR IS SO EXTENSIVELY DAMAGED THAT ALL
 DWELLING  UNITS  IN  SUCH  RESIDENCE ARE UNFIT FOR HABITATION AND CANNOT
 REASONABLY BE MADE FIT FOR HABITATION WITHIN A  PERIOD  OF  ONE  HUNDRED
 EIGHTY DAYS AFTER THE DAMAGE OCCURRED.
   2. "FAMILY RESIDENCE" MEANS AN OWNER-OCCUPIED RESIDENTIAL DWELLING.
   §  548-B.  CATASTROPHIC  LOSS  TAX  ABATEMENT PROCEDURE. 1. A PROPERTY
 OWNER IS ELIGIBLE TO FILE A CLAIM FOR A CATASTROPHIC LOSS TAX  ABATEMENT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03657-01-5
 A. 7441                             2
              

 
 IF THE CATASTROPHIC LOSS OCCURRED WITHIN SIX MONTHS AFTER THE COMPLETION
 OF THE FINAL ASSESSMENT ROLL.
   2.  SUCH A CLAIM MUST BE FILED WITH THE ASSESSOR OR BOARD OF ASSESSORS
 WITHIN SIX MONTHS AFTER THE COMPLETION OF THE FINAL ASSESSMENT  ROLL.  A
 STATEMENT  OF  THE  FACTS  CONSTITUTING  THE BASIS OF THE CLAIM SHALL BE
 FILED ON A FORM PRESCRIBED BY THE COMMISSIONER. SUCH STATEMENT SHALL  BE
 MADE  BY  THE  OWNER  OF THE REAL PROPERTY, OR BY A PERSON AUTHORIZED IN
 WRITING BY THE CLAIMANT OR THE CLAIMANT'S ATTORNEY OR AGENT TO MAKE SUCH
 STATEMENT WHO HAS KNOWLEDGE OF THE FACTS STATED  THEREIN.  SUCH  WRITTEN
 AUTHORIZATION  SHALL  BE  MADE  A PART OF SUCH STATEMENT AND BEAR A DATE
 WITHIN THE SAME CALENDAR YEAR DURING WHICH THE COMPLAINT IS FILED.  SUCH
 STATEMENT SHALL ALSO CONTAIN THE FOLLOWING SENTENCE: "I CERTIFY THAT ALL
 STATEMENTS  MADE ON THIS APPLICATION ARE TRUE AND CORRECT TO THE BEST OF
 MY KNOWLEDGE AND BELIEF AND I UNDERSTAND THAT THE MAKING OF ANY WILLFUL-
 LY FALSE STATEMENT OF MATERIAL  FACT  HEREIN  WILL  SUBJECT  ME  TO  THE
 PROVISIONS  OF  THE PENAL LAW RELEVANT TO THE MAKING AND FILING OF FALSE
 INSTRUMENTS." UPON THE FILING OF SUCH STATEMENT, ALL COLLECTION  OF  TAX
 EFFORTS  SHALL  BE SUSPENDED AND THE ACCRUAL OF INTEREST OR PENALTIES OR
 BOTH SHALL ALSO BE SUSPENDED. IF THE CLAIM IS SUSTAINED, NO INTEREST  OR
 PENALTY  SHALL  BE  DUE,  AND  ANY INTEREST OR PENALTY PAID PRIOR TO THE
 FILING OF THE STATEMENT SHALL BE REFUNDED. IF THE CLAIM IS  DENIED,  ALL
 COLLECTION  OF  TAX  EFFORTS  SHALL RESUME, AND INTEREST OR PENALTIES OR
 BOTH SHALL RESUME  THEIR ACCRUAL RETROACTIVELY TO THE  DATE  OF  SUSPEN-
 SION.
   3.  THE CLAIM SHALL BE HEARD AND DETERMINED BY THE BOARD OF ASSESSMENT
 REVIEW OR  ASSESSMENT  REVIEW  COMMISSION,  AS  THE  CASE  MAY  BE.  THE
 PROCEEDINGS  IN  HEARING  AND DETERMINING THE CLAIM SHALL BE MODIFIED AS
 NECESSARY TO SERVE THE PURPOSES OF THIS TITLE AND SHALL BE IN ACCORDANCE
 WITH THE REGULATIONS OF THE COMMISSIONER. ALL CLAIMS SHALL BE HEARD  AND
 DECIDED NOT LATER THAN TWO MONTHS AFTER THE LAST DAY FOR FILING A CLAIM.
   4.  UPON  THE DETERMINATION OF A CLAIM, THE BOARD OF ASSESSMENT REVIEW
 OR ASSESSMENT REVIEW COMMISSION, AS THE CASE MAY BE, SHALL  GIVE  NOTICE
 OF  THE  DETERMINATION  TO  THE  ASSESSOR  OR BOARD OF ASSESSORS AND THE
 CLAIMANT WITHIN FIVE DAYS OF SUCH DETERMINATION.    NOTWITHSTANDING  ANY
 INCONSISTENT PROVISION OF LAW, IF THE CLAIM IS DETERMINED TO BE IN FAVOR
 OF  THE  CLAIMANT,  THE ASSESSOR OR BOARD OF ASSESSORS SHALL CORRECT THE
 TENTATIVE ASSESSMENT ROLL, FINAL ASSESSMENT ROLL OR  TAX  ROLL,  AS  THE
 CASE MAY BE, WITHIN FIVE DAYS OF RECEIVING SUCH NOTICE.
   §  548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES. THE COMMIS-
 SIONER SHALL PROMULGATE REGULATIONS TO COORDINATE ASSESSMENT  ROLLS  AND
 TAX  LEVIES OF COUNTIES, CITIES AND TOWNS WITH THOSE OF SCHOOL DISTRICTS
 AND VILLAGES.
   § 2. This act shall take effect on the one hundred eightieth 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.