Bill Text: NY A08056 | 2017-2018 | General Assembly | Introduced
Bill Title: Relates to establishing the Lake Ontario and connected waterways assessment relief act; provides real property tax assessment relief for flood victims in eligible counties.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Introduced - Dead) 2018-01-03 - referred to local governments [A08056 Detail]
Download: New_York-2017-A08056-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8056 2017-2018 Regular Sessions IN ASSEMBLY May 25, 2017 ___________ Introduced by M. of A. BARCLAY, OAKS -- read once and referred to the Committee on Local Governments AN ACT to amend the local finance law, in relation to real property tax refunds and credits for participation in the Lake Ontario and connected waterways assessment relief act; and to amend chapter 54 of the laws of 2017, enacting the Capital Projects Budget, in relation to the services and expenses of the Lake Ontario and connected waterways assessment relief act The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "Lake Ontario and connected waterways assessment relief act". 3 § 2. Definitions. For the purposes of this act, the following terms 4 shall have the following meanings: 5 1. "Eligible county" shall mean a county included in the governor's 6 executive order 165 of 2017, declaring a state of emergency, dated May 7 3, 2017. 8 2. "Eligible municipality" shall mean a municipal corporation, as 9 defined by subdivision 10 of section 102 of the real property tax law, 10 which is either: (a) an eligible county; or (b) a city, town, village, 11 special district, or school district that is wholly or partly contained 12 within an eligible county. 13 3. "Impacted tax roll" shall mean the final assessment roll which 14 satisfies both of the following conditions: (a) the roll is based upon a 15 taxable status date occurring prior to May 3, 2017; and (b) taxes levied 16 upon that roll by or on behalf of a participating municipality are paya- 17 ble without interest on or after May 3, 2017. 18 4. "Participating municipality" shall mean an eligible municipality 19 that has passed a local law, ordinance, or resolution pursuant to 20 section three of this act to provide assessment relief to property EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11855-01-7A. 8056 2 1 owners within such eligible municipality pursuant to the provisions of 2 this act. 3 5. "Flooding" shall mean the lake shore and inland flooding and accel- 4 erated erosion that occurred as a result of heavy rainfall and the 5 rising water level of Lake Ontario and any connected inland waterways or 6 estuaries within an eligible county during the period beginning April 1, 7 2017 and ending July 1, 2017. 8 6. "Total assessed value" shall mean the total assessed value on the 9 parcel prior to any and all exemption adjustments. 10 7. "Property" shall mean real property, property or land as defined 11 under paragraphs (a) through (g) of subdivision 12 of section 102 of the 12 real property tax law. 13 § 3. Local option. An eligible municipality may exercise the 14 provisions of this act if its governing body shall, by the forty-fifth 15 day following the date upon which this act is approved by the governor, 16 pass a local law or in the case of a school district a resolution adopt- 17 ing the provisions of this act. An eligible municipality may provide 18 assessment relief for real property impacted by flooding located within 19 such municipality as provided in paragraphs (a), (b), (c) and/or (d) of 20 subdivision one of section four of this act only if its governing body 21 specifically elected to do so as party of such local law or resolution. 22 § 4. Assessment relief for flood victims in an eligible county. 1. 23 Notwithstanding any provisions of law to the contrary, where real prop- 24 erty impacted by flooding is located within a participating munici- 25 pality, assessment relief shall be granted as follows: 26 (a) If a participating municipality has elected to provide assessment 27 relief for real property that lost at least ten percent but less than 28 twenty percent of its total assessed value due to flooding, the total 29 assessed value thereof shall be reduced by fifteen percent for purposes 30 of the participating municipality on the impacted tax roll; 31 (b) If a participating municipality has elected to provide assessment 32 relief for real property that lost at least twenty percent but less than 33 thirty percent of its total assessed value due to flooding, the total 34 assessed value thereof shall be reduced by twenty-five percent for 35 purposes of the participating municipality on the impacted tax roll; 36 (c) If a participating municipality has elected to provide assessment 37 relief for real property that lost at least thirty percent but less than 38 forty percent of its total assessed value due to flooding, the total 39 assessed value thereof shall be reduced by thirty-five percent for 40 purposes of the participating municipality on the impacted tax roll; 41 (d) If a participating municipality has elected to provide assessment 42 relief for real property that lost at least forty percent but less than 43 fifty percent of its total assessed value due to flooding, the total 44 assessed value thereof shall be reduced by forty-five percent for 45 purposes of the participating municipality on the impacted tax roll; 46 (e) If the property lost at least fifty percent but less than sixty 47 percent of its total assessed value due to flooding, the total assessed 48 value thereof shall be reduced by fifty-five percent for purposes of the 49 participating municipality on the impacted tax roll; 50 (f) If the property lost at least sixty percent but less than seventy 51 percent of its total assessed value due to flooding, the total assessed 52 value thereof shall be reduced by sixty-five percent for purposes of the 53 participating municipality on the impacted tax roll; 54 (g) If the property lost at least seventy percent but less than eighty 55 percent of its total assessed value due to flooding, the total assessedA. 8056 3 1 value thereof shall be reduced by seventy-five percent for purposes of 2 the participating municipality on the impacted tax roll; 3 (h) If the property lost at least eighty percent but less than ninety 4 percent of its total assessed value due to flooding, the total assessed 5 value thereof shall be reduced by eighty-five percent for purposes of 6 the participating municipality on the impacted tax roll; 7 (i) If the property lost at least ninety percent but less than one 8 hundred percent of its total assessed value due to flooding, the total 9 assessed value thereof shall be reduced by ninety-five percent for 10 purposes of the participating municipality on the impacted tax roll; and 11 (j) If the property lost one hundred percent of its total assessed 12 value due to flooding, the total assessed value thereof shall be reduced 13 by one hundred percent for purposes of the participating municipality on 14 the impacted tax roll. 15 2. The percentage loss in total assessed value for the purposes of 16 subdivision one of this section shall be adopted by the assessor, deter- 17 mined in a manner provided by this act, subject to review by the board 18 of assessment review. 19 3. No reduction in total assessed value shall be granted pursuant to 20 this act except as specified in subdivision one of this section for such 21 counties. No reduction in total assessed value shall be granted pursuant 22 to this section for purposes of any county, city, town, village or 23 school district which has not adopted the provisions of this act. 24 4. To receive such relief pursuant to this section, the property owner 25 shall submit a written request to the assessor on a form approved by the 26 director of the office of real property services within 90 days follow- 27 ing the date upon which this act is approved by the governor. Such 28 request shall attach any and all reports prepared by, but not limited 29 to, an insurance adjuster, real property appraiser or broker that 30 describe in reasonable detail the damage caused to the property by the 31 flooding and the condition of the property following the flooding and 32 shall be accompanied by any other supporting documentation. 33 5. Upon receiving such a request, the assessor shall make a finding, 34 as to whether the property lost at least 50 percent of its total 35 assessed value or, if a participating municipality has elected to 36 provide assessment relief for real property that lost a lesser percent- 37 age of total assessed value, such lesser percentage of its total 38 assessed value as a result of flooding, and thereafter the assessor, 39 shall adopt or classify the percentage loss of total assessed value 40 within one of the following ranges: 41 (a) If a participating municipality has elected to provide assessment 42 relief for real property that lost at least ten percent but less than 43 twenty percent of its total assessed value due to flooding, the total 44 assessed value shall be reduced by at least ten percent but less than 45 twenty percent; 46 (b) If a participating municipality has elected to provide assessment 47 relief for real property that lost at least twenty percent but less than 48 thirty percent of its total assessed value due to flooding, the total 49 assessed value shall be reduced by at least twenty percent but less than 50 thirty percent; 51 (c) If a participating municipality has elected to provide assessment 52 relief for real property that lost at least thirty percent but less than 53 forty percent of its total assessed value due to flooding, the total 54 assessed value shall be reduced by at least thirty percent but less than 55 forty percent;A. 8056 4 1 (d) If a participating municipality has elected to provide assessment 2 relief for real property that lost at least forty percent but less than 3 fifty percent of its total assessed value due to flooding, the total 4 assessed value shall be reduced by at least forty percent but less than 5 fifty percent; 6 (e) If a participating municipality has elected to provide assessment 7 relief for real property that lost at least fifty percent but less than 8 sixty percent of its total assessed value due to flooding, the total 9 assessed value shall be reduced by at least fifty percent but less than 10 sixty percent; 11 (f) If a participating municipality has elected to provide assessment 12 relief for real property that lost at least sixty percent but less than 13 seventy percent of its total assessed value due to flooding, the total 14 assessed value shall be reduced by at least sixty percent but less than 15 seventy percent; 16 (g) If a participating municipality has elected to provide assessment 17 relief for real property that lost at least seventy percent but less 18 than eighty percent of its total assessed value due to flooding, at 19 least seventy percent but less than eighty percent; 20 (h) If a participating municipality has elected to provide assessment 21 relief for real property that lost at least eighty percent but less than 22 ninety percent of its total assessed value due to flooding, the total 23 assessed value shall be reduced by at least eighty percent but less than 24 ninety percent; 25 (i) If a participating municipality has elected to provide assessment 26 relief for real property that lost at least ninety percent but less than 27 one hundred percent of its total assessed value due to flooding, the 28 total assessed value shall be reduced by at least ninety percent but 29 less than one hundred percent; and 30 (j) If a participating municipality has elected to provide assessment 31 relief for real property that lost one hundred percent of its total 32 assessed value, the total assessed value shall be reduced by one hundred 33 percent. 34 6. The assessor shall mail written notice of such findings to the 35 property owner and the participating municipality. Where the assessor 36 finds that the loss in total assessed value is less than fifty percent 37 or, if a participating municipality has elected to provide assessment 38 relief for real property located within such participating municipality 39 for a lesser percentage, is less than such lesser percentage, or classi- 40 fies the loss within a lower range than the property owner believes is 41 warranted, the property owner may file a complaint with the board of 42 assessment review. Such board shall reconvene upon 10 days written 43 notice to the property owner and assessor to hear the appeal and deter- 44 mine the matter, and shall mail written notice of its determination to 45 the assessor and property owner. The provisions of article 5 of the real 46 property tax law shall govern the review process to the extent practica- 47 ble. For the purposes of this act only, the applicant may commence with- 48 in 30 days of service of a written determination, a proceeding under 49 title 1 of article 7 of the real property tax law, or, if applicable, 50 under title 1-A of article 7 of the real property tax law. Sections 727 51 and 739 of the real property tax law shall not apply. 52 7. Where property has lost at least fifty percent of its total 53 assessed value or, if a participating municipality has elected to 54 provide assessment relief for real property that lost a lesser percent- 55 age of total assessed value, such lesser percentage due to flooding, the 56 total assessed value of the property on the impacted assessment rollA. 8056 5 1 shall be reduced by the appropriate percentage specified in subdivision 2 one of this section, provided that any exemptions which the property may 3 be receiving shall be adjusted as necessary to account for such 4 reduction in the total assessed value. To the extent the total assessed 5 value of the property originally appearing on such roll exceeds the 6 amount to which it should be reduced pursuant to this act, the excess 7 shall be considered an error in essential fact as defined by subdivision 8 3 of section 550 of the real property tax law. If the error appears on a 9 tax roll, the tax roll shall be corrected in the manner provided by 10 section 554 of the real property tax law or a refund or credit of taxes 11 shall be granted in the manner provided by section 556 or section 556-b 12 of the real property tax law. If the error appears on a final assessment 13 roll but not on a tax roll, such final assessment roll shall be 14 corrected in the manner provided by section 553 of the real property tax 15 law. The errors in essential fact found pursuant to this act on either 16 the tax roll or final assessment roll, upon application to the county 17 director of real property tax services, shall be forwarded by the county 18 director of real property tax services immediately to the levying body 19 for an immediate order setting forth the appropriate correction. 20 8. The rights contained in this act shall not otherwise diminish any 21 other legally available right of any property owner or party who may 22 otherwise lawfully challenge the valuation or assessment of any real 23 property or improvements thereon. All remaining rights hereby remain and 24 shall be available to the party to whom such rights would otherwise be 25 available notwithstanding this act. 26 § 5. Guidance memorandum. The commissioner of taxation and finance is 27 authorized to develop a guidance memorandum for use by assessing units. 28 Such guidance memorandum shall assist with the implementation of this 29 act and shall be deemed to be advisory on all assessing units in coun- 30 ties which implement the provisions of this act. The guidance memorandum 31 shall have no force or effect or serve as authority for any other act of 32 assessing units or of the interpretation or implementation of the laws 33 of the state of New York except as they relate to the specific implemen- 34 tation of this act. 35 § 6. School districts held harmless. Each school district that is 36 wholly or partially contained within an eligible county shall be held 37 harmless by the state for any reduction in state aid that would have 38 been paid as tax savings pursuant to section 1306-a of the real property 39 tax law incurred due to the provisions of this act. 40 § 7. Lake Ontario and connected waterways flood mitigation program. 1. 41 Contingent upon available funding, and not to exceed $100,000,000, 42 moneys from the urban development corporation shall be available for an 43 eligible municipality as defined in subdivision two of section two of 44 this act that has enacted a local law pursuant to section three of this 45 act adopting the provisions hereof, where on or after April 1, 2017, 46 flooding of Lake Ontario and associated inland waterways and estuaries 47 has caused a reduction in the real property tax collections. 48 2. Such moneys attributable to such flooding as described in executive 49 order 165 of 2017, shall be paid annually on a first come, first served 50 basis by the urban development corporation to such eligible munici- 51 palities within a reasonable time upon confirmation from the state 52 office of real property tax services that such flooding has resulted in 53 a reduction in the real property tax collections, provided, however, 54 that the urban development corporation shall not provide assistance to 55 such local government entity for more than 7 years, and shall awardA. 8056 6 1 payments reflecting the loss of revenues due to the loss of assessed 2 property value resulting from such flooding as follows: 3 Award Year Maximum Potential Award 4 1 no more than one hundred percent of loss of revenues 5 2 no more than eighty percent of loss of revenues 6 3 no more than sixty percent of loss of revenues 7 4 no more than forty percent of loss of revenues 8 5 no more than twenty percent of loss of revenues 9 3. A local government entity shall be eligible for only one payment of 10 funds pursuant to this section per year. An eligible municipality shall 11 seek assistance under the Lake Ontario and connected waterways flood 12 mitigation program on the next taxable status date of the assessment 13 roll for the eligible municipality. The date of submission of an eligi- 14 ble municipality's application for assistance shall establish the order 15 in which assistance is paid to program applicants. The determination of 16 the amount of such annual payment shall be determined by the president 17 of the urban development corporation. 18 § 8. Notwithstanding any other provision of law the director of the 19 division of the budget is authorized and directed to make a contribution 20 to the urban development corporation for the purposes of this act, an 21 amount not to exceed $50,000,000 for the state fiscal year commencing 22 April 1, 2017, and an additional amount not to exceed $50,000,000 for 23 the state fiscal year commencing April 1, 2018. 24 § 9. Section 1 of chapter 54 of the laws of 2017, enacting the "Capi- 25 tal Projects Budget", is amended by repealing the items hereinbelow set 26 forth in brackets and by adding to such section the items underscored in 27 this section: 28 NEW YORK STATE URBAN DEVELOPMENT CORPORATION 29 CAPITAL PROJECTS 2017-18 30 For the comprehensive construction programs, purposes and 31 projects as herein specified in accordance with the 32 following: 33 APPROPRIATIONS REAPPROPRIATIONS 34 Capital Projects Funds - Other ..... [2,560,778,000] 5,743,248,000 35 2,660,778,000 36 ---------------- ---------------- 37 All Funds ........................ [2,560,778,000] 5,743,248,000 38 2,660,778,000 39 ================ ================ 40 ECONOMIC DEVELOPMENT (CCP) ............... [2,560,778,000] 2,660,778,000 41 -------------- 42 Capital Projects Funds - Other 43 Capital Projects Fund 44 Economic Development Purpose 45 The sum of $100,000,000 is hereby appropri- 46 ated for the services and expenses of theA. 8056 7 1 Lake Ontario and connected waterways 2 assessment relief act ...................... 100,000,000 3 § 10. Bonds authorized. Serial bonds, and in advance of such, bond 4 anticipation notes, are hereby authorized pursuant to subdivision 33-b 5 of paragraph a of section 11.00 of the local finance law, provided, 6 however, that any federal community development block grant funding 7 received by such participating municipality, in relation to loss of 8 property tax funding, shall first be used to defease, upon maturity, the 9 interest and principal of any such bond or note so outstanding. 10 § 11. Paragraph a of section 11.00 of the local finance law is amended 11 by adding a new subdivision 33-d to read as follows: 12 33-d. Real property tax refunds and credits. Payments of exemptions, 13 refunds, or credits for real property tax, sewer and water rents, rates 14 and charges and all other real property taxes to be made by a munici- 15 pality, school district or district corporation as a result of partic- 16 ipating in the Lake Ontario and connected waterways assessment relief 17 act, ten years. 18 § 12. Severability clause. If any clause, sentence, paragraph, subdi- 19 vision, section or part of this act shall be adjudged by any court of 20 competent jurisdiction to be invalid, such judgment shall not affect, 21 impair, or invalidate the remainder thereof, but shall be confined in 22 its operation to the clause, sentence, paragraph, subdivision, section 23 or part thereof directly involved in the controversy in which such judg- 24 ment shall have been rendered. It is hereby declared to be the intent of 25 the legislature that this act would have been enacted even if such 26 invalid provisions had not been included herein. 27 § 13. This act shall take effect immediately; provided, however, that 28 sections seven and eight of this act shall be deemed to have been in 29 full force and effect on and after April 1, 2017.
