Bill Text: NY A03392 | 2011-2012 | General Assembly | Amended
Bill Title: Relates to proceedings for challenges to real property assessments.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2012-05-21 - REFERRED TO LOCAL GOVERNMENT [A03392 Detail]
Download: New_York-2011-A03392-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3392--C
2011-2012 Regular Sessions
I N A S S E M B L Y
January 25, 2011
___________
Introduced by M. of A. LATIMER -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
again reported from said committee with amendments, ordered reprinted
as amended and recommitted to said committee -- again reported from
said committee with amendments, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the real property tax law, in relation to proceedings
for challenges to real property assessments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 2 of section 718 of the real property tax law,
2 as added by chapter 693 of the laws of 1995, paragraphs (a) and (b) as
3 amended by chapter 503 of the laws of 1996, is amended to read as
4 follows:
5 2. Where a proceeding is commenced pursuant to this article to review
6 the assessment of a parcel of real property which solely contains prop-
7 erty which is not subject to the provisions of subdivision one of this
8 section, a note of issue shall be filed in accordance with this subdivi-
9 sion.
10 (a) Where a real property assessment challenge commenced under this
11 article has been pending for at least [two years] ONE YEAR from the date
12 of the commencement of the proceeding, [either party] THE RESPONDENT may
13 demand, by serving a written demand, that the [parties] PETITIONER file
14 a written appraisal of the property which is the subject of the proceed-
15 ing [and serve same] within [one hundred twenty] NINETY days of service
16 of such demand. The demand shall be in writing and served by personal
17 delivery or certified mail, return receipt requested. [Both parties] THE
18 PETITIONER shall thereafter file an appraisal or show good cause as to
19 why such demand cannot be complied with within such time period. THE
20 COURT, UPON THE RECEIPT OF SUCH APPRAISAL, SHALL NOTIFY THE RESPONDENT
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06830-08-1
A. 3392--C 2
1 OF SUCH RECEIPT. THE RESPONDENT SHALL THEN FILE A WRITTEN APPRAISAL
2 WITHIN NINETY DAYS OR SHOW GOOD CAUSE AS TO WHY SUCH TIMEFRAME CANNOT BE
3 COMPLIED WITH. Either party may move to dismiss the proceeding by reason
4 of the other party's failure to prosecute the proceeding and file the
5 appraisal pursuant to [the demand] THIS PARAGRAPH. Unless the party
6 shows good cause for failing to file the appraisal, the court may in its
7 discretion either dismiss or grant the petition and such order shall
8 constitute a final adjudication of all issues raised in the proceeding.
9 (b) Upon the serving and filing the appraisals pursuant to [a demand
10 made under] paragraph (a) of this subdivision, the court shall schedule
11 a conference with the parties to be held within ninety days to discuss
12 settlement, resolve disclosure and decide other pretrial issues.
13 (c) After completion of the pretrial conference required by this
14 subdivision, the respondent may serve and file a written demand that
15 petitioner file a note of issue within thirty days of service of the
16 demand therefor. The demand shall be in writing and served by personal
17 delivery or certified mail, return receipt requested. Should the peti-
18 tioner fail to file a note of issue within thirty days of the service of
19 demand, the proceeding shall be deemed to have been abandoned, an order
20 dismissing the petition shall be entered without notice and such order
21 shall constitute a final adjudication of all issues raised in the
22 proceeding, unless the court or judge otherwise orders on good cause
23 shown.
24 (d) Should the respondent fail to demand that the petitioner file a
25 note of issue pursuant to paragraph (c) of this subdivision within [four
26 years] THIRTY-SIX MONTHS from the date of the commencement of the
27 proceeding, and a note of issue has not otherwise been filed, the
28 proceeding shall be deemed to have been abandoned and an order dismiss-
29 ing the petition shall be entered without notice and such order shall
30 constitute a final adjudication of all issues raised in the proceeding,
31 except where the parties otherwise stipulate or a court or judge other-
32 wise orders on good cause shown within such [four-year] THIRTY-SIX MONTH
33 period.
34 S 2. Section 727 of the real property tax law is amended by adding a
35 new subdivision 4 to read as follows:
36 4. (A) FOR THE PURPOSE OF THIS SUBDIVISION: (I) A "FULL VALUE ASSESS-
37 MENT ROLL" IS AN ASSESSMENT ROLL FOR WHICH THERE HAS BEEN A REVALUATION
38 OR UPDATE OF ASSESSMENTS AND THE COMMISSIONER HAS DETERMINED A STATE
39 EQUALIZATION RATE OF ONE HUNDRED PERCENT OR IN A SPECIAL ASSESSING UNIT
40 THE REVALUATION OR UPDATE OF ASSESSMENTS MUST BE AT A UNIFORM PERCENTAGE
41 OF VALUE FOR EACH CLASS;
42 (II) AN ASSESSMENT SHALL BE DEEMED TO HAVE BEEN "CARRIED FORWARD
43 ESSENTIALLY UNALTERED" IF IT IS EITHER THE SAME ASSESSMENT ON THE PRIOR
44 ROLL OR DIFFERS FROM THE ASSESSMENT ON THE PRIOR ROLL BY A FACTOR WHICH
45 IS LESS THAN OR EQUAL TO THE APPLICABLE CHANGE IN LEVEL OF ASSESSMENT
46 ESTABLISHED BY THE COMMISSIONER.
47 (B) FOR THE PURPOSE OF SUBDIVISION ONE OF THIS SECTION, AN ASSESSMENT
48 SHALL BE DEEMED UNCHANGED, AND NO PETITION FOR REVIEW THEREOF MAY BE
49 FILED, WHERE THE FOLLOWING CONDITIONS APPLY:
50 (I) THE ASSESSED VALUATION DETERMINED BY FINAL COURT ORDER OR JUDGMENT
51 FOR THE ASSESSMENT ROLL AT ISSUE WAS CARRIED FORWARD ESSENTIALLY UNAL-
52 TERED TO THE NEXT SUCCEEDING ROLL;
53 (II) BOTH ASSESSMENT ROLLS ARE FULL VALUE ASSESSMENT ROLLS.
54 (C) IF THE ASSESSED VALUATION PLACED ON THE NEXT SUCCEEDING ROLL IS
55 CARRIED FORWARD ESSENTIALLY UNALTERED ONTO THE SECOND CONSECUTIVE FULL
56 VALUE ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF.
A. 3392--C 3
1 IF THE ASSESSED VALUATION PLACED ON THE SECOND SUCH ROLL IS CARRIED
2 FORWARD ESSENTIALLY UNALTERED ONTO THE THIRD CONSECUTIVE FULL VALUE
3 ASSESSMENT ROLL, NO PETITION MAY BE FILED FOR THE REVIEW THEREOF.
4 (D) NOTWITHSTANDING THE PROVISIONS OF THIS SUBDIVISION, A PETITION FOR
5 REVIEW MAY BE FILED WITHOUT REGARD TO THE RESTRICTIONS OTHERWISE IMPOSED
6 BY THIS SUBDIVISION WHERE: THE PROVISIONS OF SUBDIVISION TWO OF THIS
7 SECTION, EXCLUDING PARAGRAPHS (A) AND (B) OF SUCH SUBDIVISION ARE APPLI-
8 CABLE.
9 S 3. This act shall take effect immediately.
