S T A T E O F N E W Y O R K
________________________________________________________________________
5474
2025-2026 Regular Sessions
I N S E N A T E
February 21, 2025
___________
Introduced by Sen. COMRIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to requiring
certain disclosures and charges by attorneys performing services in
connection with a real property tax grievance procedure
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 524-a to read as follows:
§ 524-A. CONTRACTS FOR COMPLAINTS WITH RESPECT TO ASSESSMENT. ANY
CONTRACT OR RETAINER AGREEMENT BETWEEN A PROPERTY OWNER AND AN ATTORNEY
FOR LEGAL SERVICES, INCLUDING FILING AND APPEARANCES, RELATED TO A SMALL
CLAIMS ASSESSMENT REVIEW SHALL INCLUDE A CLEAR AND CONSPICUOUS WRITTEN
DISCLOSURE IN A LARGE PRINT FORMAT THAT SUCH COMPLAINTS IN RELATION TO
ASSESSMENTS CAN BE COMPLETED WITHOUT THE ASSISTANCE OF AN ATTORNEY.
SUCH DISCLOSURE SHALL STATE THAT INFORMATION REGARDING THE SMALL CLAIM
ASSESSMENT REVIEW PROCESS, FORMS, AND ASSISTANCE CAN BE FOUND ON THE NEW
YORK COURTS WEBSITE AND SHALL CONTAIN THAT WEBSITE AND THE WEBSITE FOR
THE APPROPRIATE MUNICIPALITY WHERE THE PROPERTY IS LOCATED; PROVIDED
THAT IF SUCH PROPERTY IS LOCATED IN NASSAU COUNTY THE DISCLOSURE SHALL
PROVIDE THE WEBSITE FOR THE ASSESSMENT REVIEW COMMISSION AND IN NEW YORK
CITY THE DISCLOSURE SHALL PROVIDE THE WEBSITE FOR THE NEW YORK CITY TAX
COMMISSION. FOR THE PURPOSES OF THIS SECTION, LARGE PRINT FORMAT SHALL
MEAN A PRINTED FONT SIZE OF SIXTEEN OR LARGER.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03316-01-5