Bill Text: NY A08459 | 2021-2022 | General Assembly | Introduced
Bill Title: Requires the commissioner of taxation and finance to conduct a study on how successful property tax grievances have been over the prior three years throughout the state.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A08459 Detail]
Download: New_York-2021-A08459-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8459 2021-2022 Regular Sessions IN ASSEMBLY November 17, 2021 ___________ Introduced by M. of A. STIRPE -- read once and referred to the Committee on Real Property Taxation AN ACT requiring the commissioner of taxation and finance to conduct a study on how successful property tax grievances have been over the prior three years throughout the state The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The commissioner of taxation and finance shall conduct a 2 comprehensive study analyzing the success rate of New York state resi- 3 dents who have formally grieved a property tax assessment during the 4 prior three years from the effective date of this act. 5 § 2. (a) Such study shall examine data collected from each munici- 6 pality and village in the state over the prior three years which shows 7 the number of instances a property tax assessment was grieved, how many 8 of such grievances resulted in a successful reduction of the property 9 tax assessment and how many of such grievances resulted in no change to 10 the property tax assessment. 11 (b) With respect to the total number of instances a property tax 12 assessment was grieved over the past three years, such study shall exam- 13 ine and breakdown of those instances how many times a property owner or 14 purchaser represented themselves and how many times a property owner was 15 represented by another individual in the proceedings. Further, such 16 study shall examine how many instances in which a property owner or 17 purchaser who was representing themselves resulted in a successful 18 reduction and how many instances resulted in no change to the property 19 tax assessment and how many instances where a property owner or purchas- 20 er was represented by another individual resulted in a successful 21 reduction and how many instances resulted in no change to the property 22 tax assessment. 23 § 3. For the purposes of this act, the commissioner of taxation and 24 finance may conduct such study in conjunction with any other department, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08739-03-1A. 8459 2 1 division, board, bureau, commission, agency, or public authority of the 2 state deemed necessary. To the maximum extent feasible, such commission- 3 er shall be authorized to request, receive, and utilize such data of any 4 other department, division, board, bureau, commission, agency, or public 5 authority of the state, or any municipality, as he or she may reasonably 6 request to properly carry out his or her powers and duties pursuant to 7 this act; provided however, that to the extent practicable, such data 8 shall be provided in a format in accordance with the standards outlined 9 in the New York state open data handbook pursuant to executive order 95 10 of 2013. 11 § 4. The commissioner of taxation and finance shall report on the 12 results of the studies in this act within one year of the effective date 13 of this act, and shall submit such report to the governor, the temporary 14 president of the senate, the speaker of the assembly, the chair of the 15 senate local government committee and the chair of the assembly real 16 property taxation committee. 17 § 5. This act shall take effect immediately.
