Bill Text: NY S04703 | 2021-2022 | General Assembly | Amended

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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: (Engrossed - Dead) 2022-03-29 - referred to real property taxation [S04703 Detail]

Download: New_York-2021-S04703-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4703--A
            Cal. No. 562

                               2021-2022 Regular Sessions

                    IN SENATE

                                    February 9, 2021
                                       ___________

        Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading,  amended  and  ordered  reprinted,
          retaining its place in the order of third reading

        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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08739-02-1
        S. 4703--A                          2

     1  reduction  and  how many instances resulted in no change to the property
     2  tax assessment.
     3    §  3.  For  the purposes of this act, the commissioner of taxation and
     4  finance may conduct such study in conjunction with any other department,
     5  division, board, bureau, commission, agency, or public authority of  the
     6  state deemed necessary. To the maximum extent feasible, such commission-
     7  er shall be authorized to request, receive, and utilize such data of any
     8  other department, division, board, bureau, commission, agency, or public
     9  authority of the state, or any municipality, as he or she may reasonably
    10  request  to  properly carry out his or her powers and duties pursuant to
    11  this act; provided however, that to the extent  practicable,  such  data
    12  shall  be provided in a format in accordance with the standards outlined
    13  in the New York state open data handbook pursuant to executive order  95
    14  of 2013.
    15    §  4.  The  commissioner  of  taxation and finance shall report on the
    16  results of the studies in this act within one year of the effective date
    17  of this act, and shall submit such report to the governor, the temporary
    18  president of the senate, the speaker of the assembly, the chair  of  the
    19  senate  local  government  committee  and the chair of the assembly real
    20  property taxation committee.
    21    § 5. This act shall take effect immediately.