Bill Text: NY S07774 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides for the assessment and review of assessments of real property in the county of Nassau.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2012-06-21 - referred to real property taxation [S07774 Detail]
Download: New_York-2011-S07774-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7774 I N S E N A T E June 18, 2012 ___________ Introduced by Sen. HANNON -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the real property tax law and the Nassau county adminis- trative code, in relation to assessment and review of assessments in the county of Nassau; to repeal section 6-24.1 of the Nassau county administrative code relating to determination of new assessments upon change in taxable status or construction or destruction of improve- ments; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Paragraph (a) of subdivision 6 of section 523-b of the real 2 property tax law, as amended by chapter 401 of the laws of 2002, is 3 amended to read as follows: 4 (a) During the period from [January second] JULY FIRST through [March] 5 SEPTEMBER first, any person or corporation claiming to be aggrieved by 6 the assessment of real estate may apply for correction of such assess- 7 ment. Such application shall be duly verified by a person having 8 personal knowledge of the facts stated therein, provided that if the 9 application is signed by someone other than the person or an officer of 10 the corporation claiming to be aggrieved, the application must be accom- 11 panied by a duly executed power of attorney or authorization or as 12 otherwise prescribed by the rules and regulations of the commission. 13 S 2. Subdivision 2 of section 706 of the real property tax law, as 14 amended by chapter 714 of the laws of 1982, is amended to read as 15 follows: 16 2. A proceeding to review an assessment shall be founded upon a peti- 17 tion setting forth the respect in which the assessment is excessive, 18 unequal or unlawful, or the respect in which real property is misclassi- 19 fied and stating that the petitioner is or will be injured thereby. Such 20 petition shall be duly verified by the petitioner, an officer thereof, 21 or by an agent thereof who has been authorized in writing to verify and 22 file such petition and whose authorization is made a part of such peti- 23 tion. Such petition must show that a complaint was made in due time to EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD16252-02-2 S. 7774 2 1 the proper officers to correct such assessment. Two or more persons 2 having real property assessed upon the same roll who assert the same 3 grounds for review presenting a common question of law or fact, may 4 unite in the same petition; PROVIDED, HOWEVER, THAT IN A SPECIAL ASSESS- 5 ING UNIT, AS DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER, 6 WHICH IS NOT A CITY, TWO OR MORE PERSONS HAVING REAL PROPERTY ASSESSED 7 UPON THE SAME ROLL, IN THE SAME CLASS OF REAL PROPERTY AS DEFINED IN 8 SECTION EIGHTEEN HUNDRED TWO OF THIS CHAPTER, WHO ASSERT THE SAME 9 GROUNDS FOR REVIEW, MAY WITHOUT CONDITION OR LIMITATION UNITE IN THE 10 SAME PETITION. 11 S 3. Section 6-2.1 of chapter 272 of the laws of 1939, constituting 12 the Nassau county administrative code, as amended by chapter 401 of the 13 laws of 2002, is amended to read as follows: 14 S 6-2.1 Taxable status of real property. a. Notwithstanding the 15 provisions of section three hundred one and three hundred two of the 16 real property tax law, [and except as otherwise provided by section 17 6-24.1 of this title,] the [board of assessors] ASSESSOR shall determine 18 the taxable status and classification of all real property for state, 19 county, town, special and school district taxes for the second succeed- 20 ing fiscal year according to its condition, ownership and use as of the 21 [second] FIRST day of [January] JULY in each year. "Classification" 22 shall mean the determination made pursuant to section eighteen hundred 23 two of the real property tax law. 24 b. Nothing in this section [or in section 6-24.1 of this title] shall 25 preclude the assessment review commission from accepting and considering 26 evidence that the value of a parcel has been affected by a change of 27 conditions occurring after the taxable status date applicable to an 28 assessment for which an application for correction has been filed but on 29 or before the taxable status date applicable to the assessment for the 30 following year. 31 S 4. Section 6-9.0 of chapter 272 of the laws of 1939, constituting 32 the Nassau county administrative code, as amended by chapter 401 of the 33 laws of 2002, is amended to read as follows: 34 S 6-9.0 Completion of tentative assessment roll. Notwithstanding the 35 provisions of article five of the real property tax law, the [board of 36 assessors] ASSESSOR shall complete the tentative assessment roll on or 37 before the first business day of [January] JULY. 38 S 5. Section 6-24.1 of chapter 272 of the laws of 1939, constituting 39 the Nassau county administrative code is REPEALED and a new section 40 6-24.1 is added to read as follows: 41 S 6-24.1 REAL PROPERTY EXEMPTIONS. FOR AN ASSESSMENT ROLL THAT IS 42 TENTATIVELY PUBLISHED ON JANUARY SECOND, TWO THOUSAND TWELVE WHICH 43 BECOMES FINAL ON APRIL FIRST, TWO THOUSAND THIRTEEN ALL APPLICATIONS FOR 44 REAL PROPERTY TAX EXEMPTIONS, INCLUDING BOTH NEW AND RENEWAL APPLICA- 45 TIONS, SHALL BE DUE ON JANUARY SECOND, TWO THOUSAND THIRTEEN. FOR EACH 46 ENSUING ASSESSMENT ROLL, ALL APPLICATIONS FOR REAL PROPERTY TAX 47 EXEMPTIONS, INCLUDING BOTH NEW AND RENEWAL APPLICATIONS, SHALL BE DUE ON 48 THE FIRST BUSINESS DAY IN JANUARY OF THE YEAR FOLLOWING THE YEAR IN 49 WHICH THE ASSESSMENT ROLL IS TENTATIVELY PUBLISHED. 50 S 6. This act shall take effect January 3, 2013 and shall expire and 51 be deemed repealed June 30, 2016, and shall apply to assessment rolls 52 that are prepared on the basis of taxable status dates on or after July 53 1, 2013; except that section two of this act shall take effect imme- 54 diately and shall apply to real property with a taxable status date on 55 or after January 1, 2011; and further except that the amendments to 56 section 6-2.1 of the Nassau county administrative code, made by section S. 7774 3 1 three of this act, shall not affect the expiration and repeal of amend- 2 ments to such section by chapter 401 of the laws of 2002, and shall 3 expire and be deemed repealed therewith. Notwithstanding the provisions 4 of this act or any general, special, or local law to the contrary, the 5 tentative assessment roll for the county of Nassau published in January, 6 2012, and prepared on the basis of a taxable status and valuation date 7 of January 2, 2012, shall be the basis of the final assessment roll 8 published on April 1, 2013. The provisions of section 6-24.1 of the 9 Nassau county administrative code, repealed by section five of this act 10 and chapter 401 of the laws of 2002, shall continue to apply to such 11 roll.