Bill Text: NY S05849 | 2013-2014 | General Assembly | Introduced
Bill Title: Enacts the "Superstorm Sandy assessment relief act" authorizing eligible municipalities to provide assessment relief for property which was catastrophically damaged by Superstorm Sandy.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2013-06-21 - SUBSTITUTED BY A8075 [S05849 Detail]
Download: New_York-2013-S05849-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 5849 2013-2014 Regular Sessions I N S E N A T E June 18, 2013 ___________ Introduced by Sen. BOYLE -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to enact the "Superstorm Sandy assessment relief act"; and relat- ing to Suffolk County financing of refunds and credits and to amend the local finance law, in relation to certain real property tax refunds and credits 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 "Superstorm Sandy assessment relief act". 3 S 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, other than a county wholly 6 contained within a city, included in FEMA-4085-DR, the notice of the 7 presidential declaration of a major disaster for the state of New York, 8 dated October 30, 2012 and as subsequently amended. 9 2. "Eligible municipality" shall mean a municipal corporation, as 10 defined by subdivision 10 of section 102 of the real property tax law, 11 which is either: (a) an eligible county; or (b) a city, town, village, 12 special district, or school district that is wholly or partly contained 13 within an eligible county. 14 3. "Impacted tax roll" shall mean the final assessment roll which 15 satisfies both of the following conditions: (a) the roll is based upon a 16 taxable status date occurring prior to October 28, 2012; and (b) taxes 17 levied upon that roll by or on behalf of a participating municipality 18 are payable without interest on or after October 28, 2012. 19 4. "Participating municipality" shall mean an eligible municipality 20 that has passed a local law, ordinance, or resolution pursuant to 21 section three of this act to provide assessment relief to property 22 owners within such eligible municipality pursuant to the provisions of 23 this act. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11528-03-3 S. 5849 2 1 5. "Superstorm Sandy" shall mean the storms, rains, winds, or floods 2 which occurred within an eligible county during the period beginning on 3 October 29, 2012 and ending November 3, 2012. 4 6. "Total assessed value" shall mean the total assessed value on the 5 parcel prior to any and all exemption adjustments. 6 7. "Improved value" shall mean the market value of the real property 7 improvements excluding the land. 8 8. "Property" shall mean "real property", "property" or "land" as 9 defined under paragraphs (a) through (g) of subdivision 12 of section 10 102 of the real property tax law. 11 S 3. Local option. An eligible municipality may exercise the 12 provisions of this act if its governing body shall, by the forty-fifth 13 day following the date upon which this act is approved by the governor, 14 pass a local law or in the case of a school district a resolution adopt- 15 ing the provisions of this act. An eligible municipality may provide 16 assessment relief for real property impacted by Superstorm Sandy located 17 within such municipality as provided in paragraphs (i), (ii), (iii) 18 and/or (iv) of subdivision (a) of section four of this act only if its 19 governing body specifically elects to do so as part of such local law or 20 resolution. 21 S 4. Assessment relief for Superstorm Sandy victims in an eligible 22 county. (a) Notwithstanding any provision of law to the contrary, where 23 real property impacted by Superstorm Sandy is located within a partic- 24 ipating municipality, assessment relief shall be granted as follows: 25 (i) If a participating municipality has elected to provide assessment 26 relief for real property that lost at least ten percent but less than 27 twenty percent of its improved value due to Superstorm Sandy, the 28 assessed value attributable to the improvements shall be reduced by 29 fifteen percent for purposes of the participating municipality on the 30 impacted tax roll. 31 (ii) 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 improved value due to Superstorm Sandy, the 34 assessed value attributable to the improvements shall be reduced by 35 twenty-five percent for purposes of the participating municipality on 36 the impacted tax roll. 37 (iii) If a participating municipality has elected to provide assess- 38 ment relief for real property that lost at least thirty percent but less 39 than forty percent of its improved value due to Superstorm Sandy, the 40 assessed value attributable to the improvements shall be reduced by 41 thirty-five percent for purposes of the participating municipality on 42 the impacted tax roll. 43 (iv) If a participating municipality has elected to provide assessment 44 relief for real property that lost at least forty percent but less than 45 fifty percent of its improved value due to Superstorm Sandy, the 46 assessed value attributable to the improvements shall be reduced by 47 forty-five percent for purposes of the participating municipality on the 48 impacted tax roll. 49 (v) If the property lost at least fifty but less than sixty percent of 50 its improved value due to Superstorm Sandy, the assessed value attribut- 51 able to the improvements shall be reduced by fifty-five percent for 52 purposes of the participating municipality on the impacted tax roll. 53 (vi) If the property lost at least sixty but less than seventy percent 54 of its improved value due to Superstorm Sandy, the assessed value 55 attributable to the improvements shall be reduced by sixty-five percent 56 for purposes of the participating municipality on the impacted tax roll. S. 5849 3 1 (vii) If the property lost at least seventy but less than eighty 2 percent of its improved value due to Superstorm Sandy, the assessed 3 value attributable to the improvements shall be reduced by seventy-five 4 percent for purposes of the participating municipality on the impacted 5 tax roll. 6 (viii) If the property lost at least eighty but less than ninety 7 percent of its improved value due to Superstorm Sandy, the assessed 8 value attributable to the improvements shall be reduced by eighty-five 9 percent for purposes of the participating municipality on the impacted 10 tax roll. 11 (ix) If the property lost at least ninety but less than one hundred 12 percent of its improved value due to Superstorm Sandy, the assessed 13 value attributable to the improvements shall be reduced by ninety-five 14 percent for purposes of the participating municipality on the impacted 15 tax roll. 16 (x) If the property lost one hundred percent of its improved value due 17 to Superstorm Sandy, the assessed value attributable to the improvements 18 shall be reduced by one hundred percent for purposes of the participat- 19 ing municipality on the impacted tax roll. 20 (xi) The percentage loss in improved value for this purpose shall be 21 adopted by the assessor from a written finding of the Federal Emergency 22 Management Agency, or where no such finding exists shall be determined 23 by the assessor in the manner provided by this act, subject to review by 24 the board of assessment review. 25 (xii) No reduction in assessed value shall be granted pursuant to this 26 act except as specified above for such counties. No reduction in 27 assessed value shall be granted pursuant to this section for purposes of 28 any county, city, town, village or school district which has not adopted 29 the provisions of this act. 30 (b) To receive such relief pursuant to this section, the property 31 owner shall submit a written request to the assessor on a form approved 32 by the director of the office of real property tax services within nine- 33 ty days following the date upon which this act is approved by the gover- 34 nor. Such request shall attach any and all determinations by the Federal 35 Emergency Management Agency, and any and all reports by an insurance 36 adjuster, and describe in reasonable detail the damage caused to the 37 property by Superstorm Sandy and the condition of the property following 38 the superstorm and shall be accompanied by supporting documentation, if 39 available. 40 (c) Upon receiving such a request, the assessor shall adopt the find- 41 ing by the Federal Emergency Management Agency or, if such finding does 42 not exist the assessor shall make a finding, as to whether the property 43 lost at least fifty percent of its improved value or, if a participating 44 municipality has elected to provide assessment relief for real property 45 that lost a lesser percentage of improved value, such lesser percentage 46 of its improved value as a result of Superstorm Sandy, and thereafter 47 the assessor, shall adopt or classify the percentage loss of improved 48 value within one of the following ranges: 49 (i) If a participating municipality has elected to provide assessment 50 relief for real property that lost at least ten percent but less than 51 twenty percent of its improvement value due to Superstorm Sandy, at 52 least ten percent but less than twenty percent, 53 (ii) If a participating municipality has elected to provide assessment 54 relief for real property that lost at least twenty percent but less than 55 thirty percent of its improved value due to Superstorm Sandy, at least 56 twenty percent but less than thirty percent, S. 5849 4 1 (iii) If a participating municipality has elected to provide assess- 2 ment relief for real property that lost at least thirty percent but less 3 than forty percent of its improved value due to Superstorm Sandy, at 4 least thirty percent but less than forty percent, 5 (iv) If a participating municipality has elected to provide assessment 6 relief for real property that lost at least forty percent but less than 7 fifty percent of its improved value due to Superstorm Sandy, at least 8 forty percent but less than fifty percent, 9 (v) At least fifty percent but less than sixty percent, 10 (vi) At least sixty percent but less than seventy percent, 11 (vii) At least seventy percent but less than eighty percent, 12 (viii) At least eighty percent but less than ninety percent, 13 (ix) At least ninety percent but less than one hundred percent, or 14 (x) one hundred percent. 15 (d) The assessor shall mail written notice of such finding to the 16 property owner and the participating municipality. Where the assessor 17 finds that the loss in improved value is less than fifty percent or, if 18 a participating municipality has elected to provide assessment relief 19 for real property located within such participating municipality for a 20 lesser percentage, is less than such lesser percentage, or classifies 21 the loss within a lower range than the property owner believes is 22 warranted, the property owner may file a complaint with the board of 23 assessment review. Such board shall reconvene upon ten days written 24 notice to the property owner and assessor to hear the appeal and deter- 25 mine the matter, and shall mail written notice of its determination to 26 the assessor and property owner. The provisions of article 5 of the real 27 property tax law shall govern the review process to the extent practica- 28 ble. For the purposes of this act only, the applicant may commence with- 29 in 30 days of service of a written determination, a proceeding under 30 title 1 of article 7 of the real property tax law, or, if applicable, 31 under title 1-A of article 7 of the real property tax law. Sections 727 32 and 739 of the real property tax law shall not apply. 33 (e) Where property has lost at least fifty percent of its improved 34 value or, if a participating municipality has elected to provide assess- 35 ment relief for real property that lost a lesser percentage of improved 36 value, such lesser percentage due to Superstorm Sandy, the assessed 37 value attributable to the improvements on the property on the impacted 38 assessment roll shall be reduced by the appropriate percentage specified 39 in subdivision (a) of this section, provided that any exemptions which 40 the property may be receiving shall be adjusted as necessary to account 41 for such reduction in the total assessed value. To the extent the total 42 assessed value of the property originally appearing on such roll exceeds 43 the amount to which it should be reduced pursuant to this act, the 44 excess shall be considered an error in essential fact as defined by 45 subdivision 3 of section 550 of the real property tax law. If the error 46 appears on a tax roll, the tax roll shall be corrected in the manner 47 provided by section 554 of the real property tax law or a refund or 48 credit of taxes shall be granted in the manner provided by section 556 49 or section 556-b of the real property tax law. If the error appears on a 50 final assessment roll but not on a tax roll, such final assessment roll 51 shall be corrected in the manner provided by section 553 of the real 52 property tax law. The errors in essential fact found pursuant to the 53 Superstorm Sandy assessment relief act on either the tax roll or final 54 assessment roll, upon application to the county director of real proper- 55 ty tax services, shall be forwarded by the county director of real prop- S. 5849 5 1 erty tax services immediately to the levying body for an immediate order 2 setting forth the appropriate correction. 3 (f) The rights contained in this act shall not otherwise diminish any 4 other legally available right of any property owner or party who may 5 otherwise lawfully challenge the valuation or assessment of any real 6 property or improvements thereon. All remaining rights hereby remain and 7 shall be available to the party to whom such rights would otherwise be 8 available notwithstanding this act. 9 S 5. The commissioner of taxation and finance is authorized to develop 10 a guidance memorandum for use by assessing units. Such guidance memoran- 11 dum shall assist with the implementation of this act and shall be deemed 12 to be advisory on all assessing units in counties which implement the 13 provisions of this act. The guidance memorandum shall have no force or 14 effect or serve as authority for any other act of assessing units or of 15 the interpretation or implementation of the laws of the state of New 16 York except as they relate to the specific implementation of this act. 17 S 6. School districts held harmless. Each school district that is 18 wholly or partially contained within an eligible county shall be held 19 harmless by the state for any reduction in state aid that would have 20 been paid as tax savings pursuant to section 1306-a of the real property 21 tax law incurred due to the provisions of this act. 22 S 7. Bonds authorized. Serial bonds, and in advance of such, bond 23 anticipation notes, are hereby authorized pursuant to subdivision 33-b 24 of paragraph a of section 11.00 of the local finance law, provided, 25 however, that any federal community development block grant funding 26 received by such participating municipality, in relation to loss of 27 property tax funding, shall first be used to defease, upon maturity, the 28 interest and principal of any such bond or note so outstanding. 29 S 8. Suffolk County financing of refunds and credits. Payments by 30 Suffolk County for refunds or credits pursuant to the chapter of the 31 laws of 2013 which enacted this section may be financed pursuant to the 32 local finance law in the same manner, and subject to the same condi- 33 tions, as amounts authorized under section 3 of the Suffolk County Tax 34 Act to be charged by Suffolk County to towns or special districts or by 35 towns to school districts may be financed pursuant to the local finance 36 law. The period of probable usefulness for such payments is hereby 37 determined to be ten years. 38 S 9. Paragraph a of section 11.00 of the local finance law is amended 39 by adding a new subdivision 33-b to read as follows: 40 33-B. REAL PROPERTY TAX REFUNDS AND CREDITS. PAYMENTS OF EXEMPTIONS, 41 REFUNDS, OR CREDITS FOR REAL PROPERTY TAX, SEWER AND WATER RENTS, RATES 42 AND CHARGES AND ALL OTHER REAL PROPERTY TAXES TO BE MADE BY A MUNICI- 43 PALITY, SCHOOL DISTRICT OR DISTRICT CORPORATION AS A RESULT OF PARTIC- 44 IPATING IN THE SUPERSTORM SANDY ASSESSMENT RELIEF ACT, TEN YEARS. 45 S 10. Severability clause. If any clause, sentence, paragraph, subdi- 46 vision, section or part of this act shall be adjudged by any court of 47 competent jurisdiction to be invalid, such judgment shall not affect, 48 impair, or invalidate the remainder thereof, but shall be confined in 49 its operation to the clause, sentence, paragraph, subdivision, section 50 or part thereof directly involved in the controversy in which such judg- 51 ment shall have been rendered. It is hereby declared to be the intent of 52 the legislature that this act would have been enacted even if such 53 invalid provisions had not been included herein. 54 S 11. This act shall take effect immediately and shall be deemed to 55 have been in full force and effect on and after October 28, 2012.